Owners of PT PMA in Indonesia enjoy a preferential tax rate of 0.5% of total turnover for the first three years. However, after this period ends, the tax burden increases, and businesses must transition to the standard corporate tax rate of 11%.
How should you correctly calculate and pay taxes after the preferential period ends? Let’s go over the key points.
How to Pay Taxes After the Preferential Period Ends?
Once the three-year 0.5% turnover tax period ends, the tax calculation changes.
Tax payment process:
- The total tax paid under the 0.5% rate in the last year is summed up and divided by 12 months.
- The resulting amount must be paid in equal monthly installments throughout the next year (the 4th year of the company’s operation).
- Payment code:
- 411128 – 420 – monthly advance tax payment.
How is the annual 11% tax calculated?
- At the end of the year, the net profit is calculated: total revenue – expenses.
- 11% tax is applied to the net profit.
- The previously paid 12 advance payments are subtracted from this amount.
- The remaining amount must be settled with a 13th payment.
Payment code:
- 411126 – 200 – 13th payment based on the annual tax calculation.
Where and How to Pay Taxes in 2025?
Current payments for 2025:
Taxes for 2025 are now paid through the new Coretax DJP portal.
✔ Link to the new tax portal: Coretax DJP
Annual tax return for 2024:
Since the 2024 tax return is still based on the 0.5% preferential rate, it should be filed using the old DJP Online portal.
✔ Link to the old tax portal: DJP Online
Until What Date Should Taxes Be Paid?
Previously, tax payments in Indonesia had to be made by the 10th of each month.
Starting in 2025, the tax office has moved the payment deadline to the 15th of each month.
✔ Source: Pajak.com
Important
Flado does not provide accounting services. This article is for informational purposes only.
If you open a PT PMA company with us anywhere in Indonesia (starting from 15.5 million IDR), we will provide contact information for trusted accounting agencies if you decide to handle taxes through an intermediary. Alternatively, you can try self-managed accounting services: https://flado.id/accounting.
More about opening a PT PMA: https://flado.id/ptpma
By the way, a PT PMA company is also a pathway to a residence permit for the whole family through
- Investor KITAS: https://flado.id/investor
- Dependent KITAS for spouse, children, and parents: https://flado.id/dependent
Conclusion
After the end of the preferential period for PT PMA:
- From the 4th year onward, monthly advance payments must be made (calculated based on the total tax paid under the 0.5% rate last year) – payment code: 411128 – 420.
- At the end of the year, tax is calculated at 11% of net profit. Advance payments made throughout the year are subtracted, and the remaining balance is settled with a 13th payment – payment code: 411126 – 200.
- Taxes for 2025 are paid through the new Coretax DJP portal, while the 2024 tax return is filed through the old DJP Online portal.
- The new tax payment deadline is the 15th of each month.
Stay updated with official and reliable sources for any tax regulation changes.