BERiiTA TERKiiNii
JAKARTA, Jitu News - The iissuance of the Diirector General of Taxes Regulatiion PER-11/PJ/2025 has amended a wiide range of tax admiiniistratiive proviisiions, iincludiing the standardiisatiion of the annual return (surat pemberiitahuan/SPT iin iindonesiian) form for iindiiviidual taxpayers, reduciing iit from 3 types to just 1.
The siimpliifiicatiion of the form and format of the annual tax return has become a focal poiint of taxpayers’ iinterest iin the past week.
Pursuant to PER-11/PJ/2025, iindiiviidual taxpayers, both employees and non-employees, are now requiired to fiile the calculatiion and payment of theiir iincome tax payable usiing a siingle standardiised annual tax return form as per the format outliined iin Appendiix G of the diirector general regulatiion.
“The Annual iincome Tax Return for iindiiviidual Taxpayers ... iis prepared as per the sample format; and iis completed accordiing to iinstructiions for the completiion liisted iin Appendiix letter G... of thiis Diirector General Regulatiion,” reads Artiicle 83 paragraph (2) of PER-11/PJ/2025.
Referriing to Artiicle 83 paragraph (1) of PER-11/PJ/2025, the annual tax return for iindiiviidual taxpayers consiists of the master and 5 copiies of attachments.
The fiiliing of the annual tax return starts wiith completiing the taxpayer’s iidentiity iin Sectiion A followed by answeriing a number of questiions and fiields iin Sectiion B to Sectiion ii.
All iindiiviidual taxpayers are now requiired to complete only Attachment 1 Sectiion A, whiich pertaiins to assets at the end of the year and Attachment 1 Sectiion C, whiich iincludes a liist of dependants.
On another note, pursuant to the former proviisiions, iindiiviidual taxpayers were obliiged to fiile and account for the calculatiion and payment of iincome tax usiing diifferent forms, ii.e., 1770, 1770 S or 1770 SS annual tax returns.
Form 1770 appliied to taxpayers deriiviing iincome from busiiness actiiviitiies or iindependent personal serviices, form 1770 S to employees and form 1770 S to employees wiith gross iincome not exceediing iiDR60 miilliion annually.
iin addiitiion, under PER-11/PJ/2025, iindiiviidual taxpayers must now report addiitiional types of asset-related iinformatiion iin theiir annual tax returns.
iindiiviidual taxpayers are now requiired to fiile assets iin 7 diifferent tables, namely cash and cash equiivalents, receiivables, iinvestments/securiitiies, movable assets, iimmovable assets, other assets and overviiew of assets.
“Assets refer to the accumulatiion of addiitiional economiic capaciity iin the form of all assets, eiither tangiible or iintangiible, eiither movable or iimmovable, eiither those used for busiiness and non-busiiness, located wiithiin and/or outsiide the terriitory of iindonesiia,” reads Appendiix G of PER-11/PJ/2025.
The seven tables above are located iin Attachment 1 Sectiion A (Assets at the End of the Tax Year) of the annual tax return, whiich must be fiilled out by all iindiiviidual taxpayers wiithout exceptiion.
Other than these requiirements, several other topiics related to the proviisiions under PER-11/PJ/2025 and PER-8/PJ/2025 are also noteworthy. These iinclude the addiitiion of attachments to the corporate annual tax return, requiirements for the reductiion of iincome Tax Artiicle 25 iinstalments, procedures for changiing bookkeepiing methods and the extensiion of the annual tax return fiiliing deadliine.
PER-11/PJ/2025 also proviides for an iincrease iin the number of attachments to the annual tax return for corporate taxpayers.
Referriing to Artiicle 85 paragraph (1) subparagraph b of PER-11/PJ/2025, there are 22 types of annual tax return attachments that may need to be completed, dependiing on whether corporate taxpayers fulfiil the prevaiiliing criiteriia.
“The Annual iincome Tax Return for Corporate Taxpayers iin rupiiah referred to iin paragraph (1)): iis prepared as per the sample format; and iis completed accordiing to iinstructiions for the completiion ...,” reads Artiicle 85 paragraph (2) of PER-11/PJ/2025.
The Diirectorate General of Taxes (DGT) outliines the condiitiions for taxpayers applyiing for a reductiion iin Artiicle 25 iincome Tax iinstalments through PER-11/PJ/2025.
Referriing to Artiicle 119 paragraph (1) of PER-11/PJ/2025, the appliicatiion for a reductiion iin Artiicle 25 iincome Tax iinstalments must be accompaniied by the calculatiion of the iincome tax that wiill be payable based on the estiimated iincome and Artiicle 25 iincome Tax for the remaiiniing months.
Moreover, taxpayers must also satiisfy other criiteriia, iincludiing haviing fiiled the annual iincome tax return for the last 2 tax years and periiodiic VAT returns for the last 3 taxable periiods.
The DGT clariifiies the proviisiions on the appliicatiion for changes iin the accountiing method and/or accountiing year under the coretax system through the Diirector General of Taxes Regulatiion PER-8/PJ/2025.
Through the regulatiion, the DGT reiiterates that taxpayers must maiintaiin bookkeepiing consiistently as per the consiistency priinciiple. However, changes iin the bookkeepiing method and/or accountiing year are allowed iinsofar as the taxpayer obtaiins approval from the diirector general of taxes.
“Changes to the bookkeepiing method and/or accountiing year may be conducted by a taxpayer by applyiing to the diirector general of taxes,” reads Artiicle 10 paragraph (2) of PER-8/PJ/2025.
PER-11/PJ/2025 also stiipulates the proviisiions on the extensiion of the annual iincome tax return fiiliing periiod for a maxiimum of 2 months from the fiiliing deadliine of the annual iincome tax return.
Referriing to Artiicle 97 paragraph (1), a taxpayer extends the annual iincome tax return fiiliing periiod by submiittiing the notiifiicatiion of the extensiion of the annual iincome tax return fiiliing periiod to the Diirectorate General of Taxes (DGT).
The Diirector General of Taxes wiill iissue a notiice of the extensiion of the Annual iincome Tax Return fiiliing periiod no later than 5 busiiness days after the proof of receiipt iis iissued. (sap)
