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Zantara AI
AI Tax Advisor
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Zantara AI
AI Tax Advisor
Bali Zero handles visas, company setup, tax and property compliance in Indonesia. Ask us directly on WhatsApp.
Chat with Bali Zero on WhatsAppStay compliant with Indonesian tax law by knowing your deadlines. Here's the complete tax calendar.
TL;DR: Indonesia's main tax deadlines: monthly PPh withholding due 10th/15th of following month. Annual SPT Tahunan due March 31 (individuals) or April 30 (corporates). VAT SPT Masa due end of following month. Missing deadlines triggers 2% monthly interest penalty. Use this calendar to plan your 2026 compliance.
Novità fiscali 2026:
Sistema Coretax - Il nuovo sistema di amministrazione fiscale (Core Tax Administration System) è pienamente operativo dal gennaio 2025. Tutte le dichiarazioni devono essere presentate tramite il portale Coretax.
IVA (PPN) al 12% - L'IVA è aumentata al 12% dal 1 gennaio 2025. Tuttavia, con il meccanismo DPP Nilai Lain, l'aliquota effettiva per la maggior parte dei beni rimane all'11%. Solo i beni di lusso pagano il 12% pieno.
NIK come NPWP - Il NIK (Numero di Identità Nazionale) ora funziona come NPWP per i contribuenti individuali.
Nessuna nuova imposta nel 2026 - Secondo le dichiarazioni ufficiali del Ministero delle Finanze (Kemenkeu), non sono previste nuove tasse per il 2026.
Recurring monthly obligations
| Feature | PPh 21 Payment Employee withholding | PPh 21 Reporting Monthly return | PPh 23/26 Payment Service/foreign withholding | PPh 23/26 Reporting Monthly return | PPh 4(2) Payment Final tax items | PPh 4(2) Reporting Monthly return | PPh 25 Payment Corporate installment | VAT (PPN) Payment Value added tax - 12% (eff. 11%) | VAT (PPN) Reporting Monthly return |
|---|---|---|---|---|---|---|---|---|---|
| Deadline | 10th of following month | 20th of following month | 10th of following month | 20th of following month | 10th of following month | 20th of following month | 15th of following month | End of following month | End of following month |
| Example | Jan wages → Feb 10 | Jan wages → Feb 20 | Jan services → Feb 10 | Jan services → Feb 20 | Jan rent → Feb 10 | Jan rent → Feb 20 | Jan installment → Feb 15 | Jan VAT → Feb 28 | Jan VAT → Feb 28 |
| Form | e-Billing | SPT Masa PPh 21 | e-Billing | SPT Masa PPh 23/26 | e-Billing | SPT Masa PPh 4(2) | e-Billing | e-Billing via Coretax | SPT Masa PPN via Coretax |
Yearly filing requirements
| Feature | Personal Tax Return SPT Tahunan PPh OP | Corporate Tax Return SPT Tahunan PPh Badan | PPh 21 Annual Employee summary | 1721-A1 Certificates To employees |
|---|---|---|---|---|
| Deadline | March 31 | April 30 | March 31 | January 31 |
| For | Previous year (Jan-Dec) | Previous fiscal year | Previous year | Previous year |
| Who | All taxpayers | All companies | Employers | Employers |
| Date | Obligation |
|---|---|
| Jan 10 | December 2024 PPh 21/23/26/4(2) payment |
| Jan 15 | December 2024 PPh 25 installment |
| Jan 20 | December 2024 PPh 21/23/26/4(2) reporting |
| Jan 31 | Issue 1721-A1 certificates to employees |
| Jan 31 | December 2024 VAT payment & reporting |
| Date | Obligation |
|---|---|
| Feb 10 | January PPh payments |
| Feb 15 | January PPh 25 installment |
| Feb 20 | January PPh reporting |
| Feb 28 | January VAT payment & reporting |
| Date | Obligation |
|---|---|
| Mar 10 | February PPh payments |
| Mar 15 | February PPh 25 installment |
| Mar 20 | February PPh reporting |
| Mar 31 | Personal Tax Return (SPT Tahunan PPh OP) |
| Mar 31 | February VAT payment & reporting |
| Date | Obligation |
|---|---|
| Apr 10 | March PPh payments |
| Apr 15 | March PPh 25 installment |
| Apr 20 | March PPh reporting |
| Apr 30 | Corporate Tax Return (SPT Tahunan PPh Badan) |
| Apr 30 | March VAT payment & reporting |
| System | Purpose | Website |
|---|---|---|
| Coretax | Nuovo sistema integrato (2025+) | coretax.pajak.go.id |
| DJP Online | Tax returns (legacy) | djponline.pajak.go.id |
| e-Billing | Tax payments | Via Coretax |
| e-Faktur | VAT invoicing | Integrato in Coretax |
| e-Bupot | Withholding certificates | Integrato in Coretax |
Dal 2025, il sistema Coretax sostituisce progressivamente i vecchi portali DJP. Tutti i contribuenti devono registrarsi su coretax.pajak.go.id per le nuove funzionalità. Il vecchio DJP Online rimane attivo per alcuni servizi legacy durante il periodo di transizione.
| Return Type | Penalty |
|---|---|
| Monthly SPT (Masa) | IDR 100,000 per month |
| Annual Personal (PPh OP) | IDR 100,000 |
| Annual Corporate (PPh Badan) | IDR 1,000,000 |
| Monthly VAT | IDR 500,000 |
| Violation | Penalty |
|---|---|
| Late tax payment | 2% per month (max 24 months) |
| Underpayment discovered | 2% per month + potential 200% |
Personal Tax Return:
Corporate Tax Return:
Note: Extension is for filing only - payment must still be made by original deadline!
More in this series — Tax deadlines, filing & compliance
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