26 January 2018
January, it’s time to report the individual income tax
By Vierly Ananta Upa A.

Introduction

• The government requires taxpayers to report taxes.

• The tax filing method is SPT or Tax Return.

• SPT (Tax Return) is a letter / document used by the taxpayer (the community / organization that is required to pay tax) to report matters relating to the calculation of taxes, such as income (salary, allowances, bonuses), property, debt, etc

• Tax reporting deadline using SPT is March 31 (Individual tax) and April 30 (Corporate Tax)

• Based on that, it is time for the public, especially the taxpayer to start preparing for tax reporting by using SPT B. Type of SPT for individual income tax

• SPT (Tax return) is a letter / document used by the taxpayer (the community / organization that is required to pay tax) to report matters relating to the calculation of taxes, sample income (salary, allowances, bonuses), property, debt, etc

• There are 3 types of SPT for individual income tax, namely SPT 1770, SPT 1770S (1770 Simple), and SPT 1770SS (1770 Very Simple). Each of the individual income tax uses one of the SPT.

• SPT 1770SS: an individual employed by an employer (company) and the total gross income in one year less (less) than 60,000,000

• SPT 1770S: an individual who works with more than one employer (company) or free employment and a total gross income of one year over 60,000,000

• SPT 1770: an individual owning a business or a free occupation

• The Type of SPT used will determine the necessary documents required in tax reporting.

C. Preparation of Tax Reporting by Using SPT

• the SPT Type will determine what documents are required in tax reporting.

• There are 3 types of SPT for individual income tax, namely SPT 1770, SPT 1770S (1770 Simple), and SPT 1770SS (1770 Very Simple). Each of the individual income tax uses one of the SPT.

• SPT 1770SS: an individual employed by an employer (company) and the total gross income in one year less (less) than 60,000,000

  1. Tax deduction statement (A1 / A2)
  2. The amount of income exempted from tax object (aid / donation, inheritance, scholarship, insurance claim),
  3. Total assets until the end of the year (31 Dec 2017),
  4. Total debt until the end of the year (31 Dec 2017)

• SPT 1770S (Simplified: earning more than 60,000,000):

  1. Proof of Tax Cut (A1 / A2),
  2. the amount of property until the end of the year (31 Dec 2017),
  3. total debt until the end of the year (31 Dec 2017),
  4. list of family members,
  5. the amount of other income (interest, royalties, rent, prize, property transfer),
  6. the amount of income that is exempt from tax object (aid / donation, inheritance, scholarship, insurance claim)

• SPT 1770 (business and employment free):

  1. list of assets until the end of the year (31 Dec 2017),
  2. list of family members,
  3. list of debts until the end of the year (31 Dec),
  4. the amount of other income (interest, royalty, rent, prize, property transfer),
  5. tax deductible evidence (if there is a withholding tax from another party)
  6. financial bookkeeping/ Total sales

 • If the documents have been prepared, the taxpayer can report his taxes online (e-filing) through the website djponline.pajak.go.id

 • The reporting process is quite easy simply login by using NPWP, password, and enter the security code

• If you have not registered yet, but are interested to use e-filing simply register at djponline.pajak.go.id website, take e-fin in tax office, and activation by email

D. Conclusion

• Taxes are a major source of state revenue. Taxes are used to build countries.

• One form of our love and defend the country is by paying taxes and reporting taxes

GATEWAYS FOR
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