Minister of Finance Sri Mulyani Indrawati said, as many as 9,601,041 taxpayers (WP) have reported their Individual Annual Tax Return (SPT) for 2023 until Thursday (21/3/2024) at 23.00 WIB.
The reporting increased by around 7.7 percent compared to the same period in 2023. In the same period in 2023, the number of those who reported SPT in 2022 only reached 8,914,061 SPT. “As of last night at 23.00, 9,601,041 SPT from individuals in our data had entered, up 7.7 percent from last year, up 686,980 SPT,” said Sri Mulyani, Friday (22/3/2024). Sri Mulyani further detailed, this year as many as 8,490,804 people submitted their SPT through e-Filling, 885,914 used e-form, 10 people used e-SPT, and 224,313 people manually. Therefore, he urged the public to report taxes through SPT on time. As for individual taxpayers, they still have time until March 31, 2024 to report their SPT. “In these months, all people who have income above the Non-Taxable Income (PTKP), above IDR 54 million per year, are expected to fill in their 2023 SPT,” he said.
Requirements to Report Annual Personal Tax Return
For tax collection, Indonesia adheres to a self-assessment system that gives trust to taxpayers to calculate, pay, and report the amount of tax themselves based on tax laws and regulations. There are several documents needed to fill out and report the Annual Personal Tax Return, one of which is the Electronic Filing Identification Number (EFIN). However, based on PER-04/PJ/2020, personal taxpayers no longer need an EFIN to report SPT and no longer need a token. However, personal taxpayers are required to attach an electronic certificate and passphrase. In addition, there are other documents that personal taxpayers need to fill out the Annual Personal Tax Return, including:
Form 1721 A1 or A2
Ask the employer for form 1721 A1 or A2. The data from this form should be reported when accessing the OnlinePajak or DJP Online Personal Annual Tax Return e-Filing portal.
Data on other income, liabilities / debts, assets (if any)
If the personal taxpayer has other income outside of regular employment, liabilities/debts, or assets, then prepare these data so that you can fill out the Personal Annual Tax Return easily.
Sanctions for Late and/or Non-Reporting Annual Tax Return
Because it is an obligation, taxpayers who are late or do not report the Annual Personal Tax Return will get sanctions in the form of fines to criminal sanctions. Based on the law, the amount of fines imposed for taxpayers who are late in reporting the Annual Personal Tax Return is IDR 100,000.
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However, the fine for being late or not filing the Annual Tax Return will not be imposed on:
- Individual taxpayers who have passed away.
- Individual taxpayers who are no longer engaged in business activities or independent work.
- Personal taxpayers who are foreign nationals and no longer reside in Indonesia.
- Other taxpayers specified by the applicable Minister of Finance Regulation.
In addition, the fine also does not apply if the taxpayer:
- Exposed to mass unrest.
- Affected by fire.
- Being hit by a bomb blast or terrorist attack.
- Experiencing tribal wars.
- Experiencing a failure of the state revenue or tax administration computer system.
KH Contact
Every taxpayer including individuals is obliged to report the Annual Tax Return correctly, completely, and clearly. If not implemented, it will be subject to sanctions. So, what are you waiting for? Immediately report the Annual Tax Return before March 31, 2024 for individuals! To make it easier, you can also just leave it to a Legal Contract. In order to bring convenience in taking care of taxation, Kontrak Hukum presents the first subscription service in Indonesia Digital Legal Assistant (DiLA).
READ ALSO: How to Report Annual Tax Return?
Subscribing to DiLA is like having a full team because we can provide tax reporting services, to finance and other legalities. Guaranteed to be easy, safe and affordable as it will be handled directly by experienced professionals. For more information, visit the KH Services – DiLA page. If you have any other questions, you can also consult for free via Ask KH or send a direct message (DM) to Instagram @kontrakhukum. With KH, #semuajadiberes!
