CoreTax e-Filing SPT Guide 2026 | Indonesia Tax Return Online

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

Personal tax returns (SPT Tahunan Pribadi) must be filed by March 31 following the tax year. Corporate tax returns (SPT Tahunan Badan) have an extended deadline of April 30. Late filing incurs penalties of IDR 100,000 for individuals and IDR 1,000,000 for corporations.

Q: Which SPT form should I use: 1770, 1770S, or 1770SS?

Form 1770SS is for employees with annual income under IDR 60 million from one employer. Form 1770S is for income IDR 60+ million from employment or other sources without business bookkeeping. Form 1770 is for business owners, professionals, or those with complex income requiring full bookkeeping.

Q: Can I file SPT if I don't have an e-Signature certificate?

Yes, CoreTax offers temporary e-Signature for first-time filers. You receive a code via registered email or phone. For regular filing, obtain a permanent digital certificate from DJP-approved providers like Peruri, Privy, or Mekari Sign for seamless future submissions.