As an obedient citizen, KH Friend certainly knows that taxpayers have an obligation to report and pay taxes. Related to this, the government has determined the deadline for reporting and paying taxes, including for Income Tax (PPh). The provisions regarding the deadline for reporting and paying income tax have also been regulated in the Tax Law, so if you do not do it or are late, you will be subject to administrative fines in accordance with the regulations. So, when is the deadline to report and pay income tax? Well, in order to avoid late sanctions, here you have summarized the information for you. Listen to the end, yes!
Types of Income Tax
Before knowing more about the deadline for reporting and paying income tax, KH Pals need to first understand what income tax is and its types. Quoted from the Directorate General of Taxes (DGT) website, Income Tax is a tax imposed on individuals or entities on income received or earned in one tax year. Income subject to Income Tax does not only come from monthly salaries, but also from business profits, honoraria, gifts, and other income. In Indonesia itself, there are several types of income tax that are divided based on the source of income, namely Income Tax Article 4 paragraph 2, Income Tax Article 15, Income Tax Article 21, Income Tax Article 22, Income Tax Article 23, Income Tax Article 25 and Income Tax Article 26.
Income Tax Article 4 paragraph 2
Income Tax Article 4 (2) is a tax on the type of income that taxpayers get and the deduction is final by corporate taxpayers and personal taxpayers and cannot be credited with income tax payable. Income Tax Article 4 (2) has different rates for each type of tax, so it is often referred to as Final Income Tax.
Income Tax Article 15
Income Tax Article 15 is a tax levied on taxpayers who have or are in the international shipping and aviation industry. There are other businesses that can be subject to Income Tax Article 15 such as oil drilling companies.
Income Tax Article 21
ITA 21 is a tax on income in the form of salaries, wages, honorariums, allowances, and other payments by name and in any form in connection with work or position, services, and activities carried out by domestic individuals.
Income Tax Article 22
Income Tax 21 is imposed on certain business entities, both public and private, that conduct export, import, and re-import trading activities.
Income Tax Article 23
ITA 23 is a tax imposed on income from capital, services, or gifts and awards, other than those that have been deducted under ITA 21.
Income Tax Article 25
Income Tax Article 25 is an income tax that can be paid in installments to ease the taxpayer.
Income Tax Article 26
Income Tax Article 26 is income tax withheld from business entities for payment transactions such as salaries, interest, and the like to foreign taxpayers other than Permanent Establishments (BUT) in Indonesia.
Legal Basis for the Deadline to Report and Pay Income Tax
Due date is defined as the deadline for payment or receipt of something or tax reporting in accordance with what has been determined in Law (UU) No. 28 of 2008 concerning General Provisions and Taxation (UU KUP). Further rules regarding tax payments and deposits regarding due dates or deadlines are regulated in Minister of Finance Regulation (PMK) No. 80/PMK.03/2010 regarding amendments to PMK No. 184/PMK.03/2007. Then, the deadline for tax payment and reporting is again regulated in PMK No. 242/PMK/03/2014 concerning Procedures for Payment and Tax Payment.
When is the deadline to report and pay income tax?
As stipulated in PMK No. 242/PMK/03/2014, the Minister of Finance has set the due date or deadline for reporting and paying taxes payable for each type of tax, which is no later than 15 days after the tax becomes payable or the tax period ends. Meanwhile, the deadline for reporting and paying periodic income tax is on the 10th and 15th of the following month. The 15th itself is intended for sector proof, and the 10th for proof of withholding/collection. For more details, see the following table:
| No. | Tax Type | Pay Limit (Latest) | Reporting Limit |
| 1. | Income Tax Article 4(2) self-deposit | 15th of the following month | 20th of the following month |
| 2. | Income Tax Article 4(2) withholding | 10th of the following month | 20th of the following month |
| 3. | Income tax Article 15 self-deposit | 15th of the following month | 20th of the following month |
| 4. | Income Tax Article 15 withholding | 10th of the following month | 20th of the following month |
| 5. | Income Tax Article 21 | 10th of the following month | 20th of the following month |
| 6. | Income Tax Article 23/26 | 10th of the following month | 20th of the following month |
| 7. | Income Tax Article 25 | 15th of the following month | 20th of the following month |
| 8. | Income tax Article 22 on import self-deposit (paid together with import duty, VAT, STLG) | On completion of PIB documents | |
| 9. | Income tax Article 22 on imports withholding by customs | 1 next business day | Last working day of the following week |
| 10. | Income Tax Article 22 withholding by treasurer | Same day as payment for delivery of goods | 14 days after tax period ends |
| 11. | ITA 22 on oil and gas | 10th of the following month | 20th of the following month |
| 12. | Income Tax Article 22 withholding by certain corporate taxpayers | 10th of the following month | 20th of the following month |
Apart from the deadline for reporting and paying income tax as described in the table above, there are several other provisions, namely:
- If the deadline date for reporting and paying taxes coincides with a holiday including Saturday week or national holiday, it can be done on the next working day.
- National holidays include those issued for the organization of General Elections that have been determined by the government and national collective leave determined by the government.
The Importance of Reporting and Paying Income Tax on Time
How, now Friend KH certainly has a better understanding of the deadline for reporting and paying Income Tax according to your type of work or income? Timely reporting and payment is important because Income Tax itself has several functions, such as:
Supporting Equitable Distribution of Income
In this case, the income tax rebate received by the government will be used for overall income distribution. That way, the economic welfare of the community can be evenly distributed and social inequality can be minimized.
Balancing State Budget Regulations
Because income tax is imposed equally for every individual or worker in Indonesia, of course this will contribute significantly to the regulation of the state budget. That way, this income tax can balance the policy regulations in society, both in terms of economic and social.
Maintaining Economic Stability
It should be noted that every worker in Indonesia who earns a regular income plays a major role in preventing the country’s inflation. So that the income tax policy is implemented to support economic stability so that it remains safe and does not harm the community, and balances domestic production. Therefore, do not be late or even do not make income tax reporting and payment, KH Friend! It cannot be underestimated, because a number of sanctions have been applied so that taxpayers are more encouraged to continue to be disciplined and orderly in accounting for their obligations.
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The sanctions for taxpayers who report and pay income tax are fines starting from IDR 100,000, increased interest that causes tax debts to become larger, to imprisonment for a maximum of six months.
KH Contact
Paying taxes is an obligation of citizens to support the development process. Not only that, the obligation to pay taxes will also generally return to the community with various benefits that can be obtained, including income tax. So to avoid delays in reporting and paying taxes including income tax, KH Pals can just leave all the arrangements to Kontrak Hukum. Through financial and tax services, of course, it is more efficient and easier for KH Pals to not have to bother taking care of taxation, as well as avoiding errors in the calculation. For more information, please visit the KH – tax services page. If you have further questions regarding taxation or other business needs, do not hesitate to consult with us at Tanya KH and via Direct Message (DM) to Instagram @kontrakhukum.
