Fulfilling tax obligations is crucial for individuals in Indonesia, with the deadline for tax returns swiftly approaching on March 31. Individuals can file tax return in indonesia by the end of the month. This blog post will help you understand how you can file tax return in indonesia.
Taxation regulations in Indonesia are governed by Law No. 6 of 1982, which has undergone several amendments, the latest being Law No. 7 of 2021 on the Harmonization of Tax Regulations. According to these laws, taxpayers must accurately and completely fill out their tax forms, ensuring clarity and a duly signed signature.
The annual tax return covers the period from January 1 to December 31.
Individuals required to file their taxes, known as “taxpayers,” must meet both subjective and objective criteria.
Subjective requirements are categorized as follows:
Domestic Tax Subject:
Foreign Tax Subject:
To ensure compliance, individuals meeting the subjective and objective criteria must:
Register for a Taxpayer Identification Number (NPWP):
Complete Annual Tax Return Forms:
Obtain Withholding Tax Forms:
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How to File Individual Tax Returns?
Taxpayers have several options for filing their returns:
Directly to the Tax Office:
Postal or Courier Services:
Authorized Online Tax Services:
Tax Application Service Providers:
Every taxpayer who uses the Online Tax Service must have an Electronic Filing Identification Number (EFIN). EFIN is a unique number issued to taxpayers in Indonesia by the Directorate General of Taxes. This number is needed to fill out tax forms, make payments, and complete other transactions related to taxation. Taxpayers must apply for EFIN at the tax office before they can register with the Online Tax Service.
Taxpayers using online services must obtain an EFIN, which is necessary for completing tax-related transactions. EFIN can be obtained directly from the tax office or through online application submission to file tax return in indonesia.
Read more: Company Registration Number In Indonesia: All You Need To Know 2024
The taxpayer can obtain an EFIN in several ways:
Directly through the tax office
The taxpayer can go to their registered tax office (according to their tax identification) and request an EFIN. The taxpayer also needs to bring their original and scanned copy of their national ID card and tax card.
Online
This can be done by sending a request through email to the tax office’s email account. The taxpayer needs to send their scanned request EFIN form, national identification card, and tax card. The request EFIN form can be downloaded from the official tax website at http://djponline.pajak.go.id. In addition, the taxpayer also needs to send a selfie holding their identification card and tax card.
The deadline for filing individual tax returns is three months after the end of the tax year, which falls on March 31. Late filing may incur administrative sanctions in the form of fines.
Fulfilling tax obligations in Indonesia is not just a legal requirement but also contributes to the nation’s economic stability. Ensure compliance with these guidelines to avoid penalties and maintain financial transparency.
Don’t wait until the last minute! The deadline for filing your tax returns in Indonesia is swiftly approaching. Ensure you meet your tax obligations and avoid penalties. Need help filing?
