Tax Returns to Tax Administration - Corporate Income Tax | Indonesian Tax Guide 2025 (33)
Indonesia
Corporate income tax
corporate income tax
Corporate Income Tax
Tax Return
Tax return
2025-02-28 09:43:18
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This issue's introduction
Tax Administration Agency
If the company's fiscal year is different from the Gregorian calendar year, each Gregorian calendar year is assessed based on the accounting period that overlaps with the Gregorian calendar year to the greatest extent.
If the company's fiscal year ends before June 30, the tax year should be assessed based on the accounting period that begins in that calendar year (for example, if the fiscal year of a company's 2020 fiscal year is from May 1, 2020 to April 30, 2021, the tax year corresponding to the company's 2020 fiscal year is from January 1, 2020 to December 31, 2020).
If a resident or non-resident company incurs tax obligations during a period in a Gregorian calendar year, that period in that year should be considered a tax period.
Taxpayers must submit annual income tax returns to the tax bureau where they are registered within four months after the end of the Gregorian calendar year or tax year. Currently, the Indonesian Taxation Bureau is promoting the electronic tax filing system. Some taxation bureaus require taxpayers who meet the electronic filing standards to use the electronic filing system, while taxpayers who do not meet the standards can submit their returns in written form.
The return must be submitted in Indonesian, and the income tax payable should be paid in rupiah. Some taxpayers (with approval) can pay in US dollars. When submitting the annual income tax return, taxpayers must check whether the report is complete. Incomplete annual income tax returns will be deemed as undeclared.
The annual income tax return is considered incomplete if:
(1) the return is signed by the taxpayer's agent without a special power of attorney; or the annual income tax return of an individual taxpayer is signed by the heir without a death certificate issued by the relevant competent authority;
(2) the information provided in the main form is incomplete;
(3) the income tax return is missing, such as the tax return or other similar administrative documents are not attached;
(4) no forms, details and required documents are attached or the attachments are incomplete;
(5) the third-party withholding or state-borne taxes, year-end asset and debt list and family member list attached to the annual income tax return of an individual taxpayer are incomplete;
(6) there are shares attached
(7) The special annexes I.A to IV.A, I.B to IV.B or I.C to IV.C specified in Annex IV are incomplete;
(8) The taxpayer only submits a paper copy of the electronic return without submitting an electronic copy;
(9) The content of the electronic copy is inconsistent with the paper copy submitted by the taxpayer;
(10) The electronic copy cannot be processed by the tax bureau's information system application;
(11) The information or documents required to be included in Annex II, which constitutes an integral part of Regulation No. 2 of 2019 (PER-02/PJ/2019), are not fully submitted with the annual income tax return or periodic income tax return.
The tax bureau will send a letter to the taxpayer whose annual income tax return is incomplete. The taxpayer should provide the attachments or documents in full within 30 days after receiving the letter.
Before the tax bureau begins an audit, taxpayers can correct their annual tax returns within 5 years after the end of the current fiscal year. However, if the correction results in overpayment of tax, it must be corrected within 3 years.
Books, records and other documents related to the taxpayer's business activities or professional work income must be kept for at least 10 years.
Public companies that are eligible for a 3% reduction in the corporate income tax rate in the 2020-2022 fiscal year need to submit equity reports and annual income tax returns in the prescribed format.
Taxpayers in the upstream sector of the oil and gas industry and production sharing contracts should submit different income tax returns.
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