SPT Tax Return Indonesia 2026 | Expat Guide

Q: What is the deadline for filing SPT Tahunan in Indonesia?

The annual tax return (SPT Tahunan) deadline for individuals is March 31 each year. Corporate SPT is due April 30. Late filing results in a penalty of IDR 100,000 for individuals and IDR 1,000,000 for companies.

Q: What documents do I need to file SPT as an expat?

You need your NPWP number, e-FIN (electronic filing ID), form 1721-A1 from your employer showing tax withheld, bank statements, and any additional income documentation. Self-employed expats also need bookkeeping records.

Q: Can I file my Indonesian tax return online?

Yes, file through DJP Online (djponline.pajak.go.id) using your NPWP and e-FIN. The e-Filing system supports forms 1770, 1770S, and 1770SS. You can also file at your local KPP tax office.

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SPT tax return annual filing expat tax DJP Online e-Filing NPWP tax deadline Indonesia SPT Tahunan tax compliance foreigner tax Indonesia

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Deadline

What

January 31

Employer provides Bukti Potong 1721-A1

March 31

Individual SPT deadline

April 30

Corporate SPT deadline

Which Form Do You Use?

SPT Form Types

Choose the right form for your situation

Feature	1770SS Simplest form	1770S Standard employee	1770 Full form
Income	Under IDR 60M/year	Any amount	Any amount
Sources	Single employer only	Employment only	Multiple/business/foreign
Complexity	Simplest	Medium	Most complex
Foreign Income	No	No	Yes

Most Expats Use 1770S or 1770

1770S: If you only have Indonesian employment income - 1770: If you have foreign income, investments, business income, or multiple sources

Filing Process

SPT Filing Steps

How to file your annual tax return

1-3 hours

Rp 0

7 steps

Document Checklist

SPT Filing Checklist

0 of 6 completed0/3 required

Common Mistakes

Avoid These Mistakes

Missing deadline - File by March 31 2. Wrong form - Use 1770 if you have foreign income 3. Forgetting foreign income - Residents must report worldwide income 4. Not claiming foreign tax credits - Avoid double taxation 5. Filing without EFIN - Get it first 6. Not keeping records

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Annual Tax Return (SPT) Guide for Expats in Indonesia 2026

Questions about how this applies to your case?

Annual Tax Return (SPT) Guide for Expats in Indonesia 2026

Key Dates

Which Form Do You Use?

SPT Form Types

Filing Process

SPT Filing Steps

Collect Documents

Get EFIN (if new)

Access DJP Online

Complete SPT Form

Review Calculation

Pay Underpayment (if any)

Submit SPT

Document Checklist

SPT Filing Checklist

Common Mistakes

Common Questions

Ask Zantara

Annual Tax Return (SPT) Guide for Expats in Indonesia 2026

Questions about how this applies to your case?

Annual Tax Return (SPT) Guide for Expats in Indonesia 2026

Key Dates

Which Form Do You Use?

SPT Form Types

Filing Process

SPT Filing Steps

Collect Documents

Get EFIN (if new)

Access DJP Online

Complete SPT Form

Review Calculation

Pay Underpayment (if any)

Submit SPT

Document Checklist

SPT Filing Checklist

Common Mistakes

Common Questions

Ask Zantara

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