Personal Annual Tax Report (SPT) for Individuals in Indonesia – Visa Agency

Personal Annual Tax Report (SPT) for Individuals in Indonesia

All foreigners who have NPWP and are tax residents of Indonesia must fill personal annual tax report SPT (Resolution of the Minister of Finance (PMK) No. 147/PMK.03/2017, DJP Regulation No. PER-04/PJ/2020).

You can only submit a report if you have NPWP and EFIN. EFIN is the access code needed to submit reports online. You can get it by going to your district tax office with your KITAS passport and NPWP or you can get EFIN online.

You can generate a declaration SPT on the website of the General Tax Administration. We won’t advise you on filling it out, because… Each case is individual, contact specialists or figure it out yourself at your own responsibility.

You can only receive NPWP if you have KITAS/KITAP. Sometimes NPWP can’t be issued if you have KITAS, which does not provide for receiving income in Indonesia.

In practice, the Indonesian State Tax Inspectorate considers you a tax resident only after receiving the NPWP. No NPWP means no information about you. If you have NPWP – you are in sight.

Note: If you received NPWP in 2024, you may not have to report for 2023. Tax department considers you a resident from 2024.

If you received income in Indonesia and the tax agent who transferred this income paid the tax for you, you even more need to submit reports. In your declaration, you will indicate that the tax on this income has already been paid by the tax agent.

So, according to the law: if you are a tax resident, you must obtain a tax number NPWP and submit an annual tax report SPT, i.e. declare all income received for 2023, incl. from sources outside Indonesia and pay taxes on them.

In fact: if you do not have the correct KITAS, you will not receive NPWP; if you do not have NPWP, Indonesia does not consider you a tax resident and does not expect a declaration from you. The State Tax Administration does not identify foreigners without NPWP and currently does not force any of them to complete and submit a declaration.