19
Feb
2019

Payment Deadline & Submission of Notification Letter (SPT)1

Types of Income Tax
1. Article 4(2)

  • Interest on deposits and savings
  • Shares transaction in the stock exchange
  • Interest bearing bond or Obligations (coupon or zero coupon bond) traded in the stock exchange
  • Lottery
  • Rental of land and/or building
  • Income from sale of land and/or building
  • Construction services
  • Income of venture capital company and shares transaction on its ventures
  • Income from entities with certain gross revenue

2. Article 15

  • Domestic Shipping
  • Domestic Aviation
  • International Shipping and Aviation
  • Trade Representative Office in Indonesia
  • Built Operate and Transfer parties

3. Article 21

  • Employee income
  • Pensioner income
  • Freelance income
  • Fee paid for non-employees related to services or job or activities
  • Professionals
  • Participants of activity
  • Fee for commissioner or other supervisory role
  • Bonus, Severance
  • Expatriate income

4. Article 22

  • Goods purchase by state treasury or state owned enterprise
  • Import of goods, Export of commodity
  • Cement industry, Pharmacy, Paper, Steel, Automotive
  • Domestic vehicle sales by authorized dealer
  • Forestry, plantation, farming, and fisheries products
  • Coal, mineral, mining, Gold, Oil and gas

5. Article 23

  • Dividend, Interest, Royalty
  • Gift, bonus, other than those already included in Article 21
  • Rental and other income other than those already included in Article 4(2)
  • Technical, management, construction, consultancy and other services other than those already included in Article 21
  • Other services

6. Article 26

  • Overseas payment

Monthly Tax Return

No. Type of Tax Return Payment Deadline Submission
Deadline
1 Income Tax Article 4 paragraph (2) which is withhold by the Income Tax Withholder the 10th of the following month after the end of Tax Period 20 days after the end of Tax Period
2 Income Tax Article 15 which is withhold by the Income Tax Withholder
3 Income Tax Article 21 which is withhold by the Income Tax Withholder
4 Income Tax Article 22 in which the collection is done by certain entity as a tax collector
5 Income Tax Article 23 which is withhold by the Income Tax Withholder
6 Income Tax Article 26 which is withhold by the Income Tax Withholder
7 Income Tax Article 4 paragraph (2) that must be paid by taxpayers the15th of the following month after the end of Tax Period
8 Income Tax Article that must be selfpaid
9 Income Tax Article 4 paragraph (2)for income from transfer of rights over land and/or buildings that is withhold/collected or should be paid by the Taxpayer
10 Income Tax Article 4 paragraph (2) for income from transfer of rights over land and/or buildings that is withhold/collected or should be paid by the Taxpayer at the same time with payment on Import Duty and in the event that Import Duty is postponed or not imposed, Income Tax Article 22, VAT or VAT and VAT Luxury Goods on import must be paid at the time upon completion of the import customs notification document
11 Income Tax Article 22, VAT or VAT and VAT Luxury Goods on imports on a weekly basis the longest day work last week next
12 Income Tax Article 22, VAT or VAT and VAT Luxury Goods on imports collected by the Directorate General of Customs and Excises 1 working day after tax collection
13 Income Tax Article 22 collected by Expenditure Treasury 7 days after the date of payment for the delivery of goods financed from the State expenditure or Regional expenditure, using a Tax Payment Letter (Surat Setor Pajak) on behalf of the partner and signed by the treasurer 14 days after the end of Tax Period
14 Income Tax Article 22 whose collection is carried out by the authorized budgetary or authorized signatory Order of Payment as Collector of Income Tax Article 22 on the same day as payment to a government partner Taxable Entrepreneur through the State Treasury Service Office.
15 Income Tax Article 25 for Taxpayer with certain criteria as referred to in Article 3 paragraph (3b) of the General Taxation Law who reports several Tax Periods in a Notification Letter at the end of the last Tax Period 20 (twenty) days after end of last Tax Period
16 Other payments other than Article 25 Income Tax for Taxpayers with certain criteria as referred to in Article 3 paragraph (3b) of the General Taxation Law who reports several Tax Periods in one Notification Letter according to the deadline for each type of tax
17 VAT or VAT and VAT Luxury Goods payable in one Tax Period end of the following month after the end of Tax Period and before the VAT Notification Letter is submitted end of the following month after the end of Tax Period
18 VAT from own activity from construction must be paid by an individual or entity that conducts its own building activities the 15th of the following month after the end of Tax Period
19 VAT or VAT and VAT Luxury Goods, of which the collection is carried out by the VAT collector other than the Government Treasurer
20 VAT or VAT and VAT Luxury Goods collected by the Treasurer Expenditure as a collector of VAT 7 days after the date of payment to a Government Partner Taxable Person through the State Treasury Service Office
21 VAT payable on the utilization of intangible Taxable Goods and/or Taxable Services from outside the Customs Area must be paid by an individual or entity utilizing intangible Taxable Goods and/or Taxable Services from outside the Customs Area the 15th of the following month after the moment the tax becomes due
22 VAT or VAT and VAT Luxury Goods, of which the collection is carried out by the Authorized Signatory of Payment Order as VAT Collector on the same day of payment to a Government Partner Taxable Entrepreneur through the State Treasury Service Office

– In the event that the due date of tax payment coincides with a holiday, tax payments can be made no later than the following business day.

– In the event that the due date for tax reportcoincides with a holiday, reporting can be done no later than the next working day.

– Holiday is Saturday, Sunday, national holiday, holiday for general elections, or national jointleave (cuti bersama).

Sanctions
If the Notification letter is not submitted within the time period referred to Article 3 paragraph (3) of the Income Tax Law or the time limit for the extension of the Notification Letter as referred to Article 3 paragraph (4) of the Income Tax Law, administrative sanctions in the form of a fine shall be the following:

  1. A. Rp. 500,000.00 (five hundred thousand rupiahs) for a VAT reporting;
  2. B. Rp. 100,000.00 (one hundred thousand rupiahs) for other periodic (monthly) reporting;
  3. C. Rp. 1,000,000.00 (one million rupiah) for annual tax return for corporate taxpayers;
  4. D. Rp. 100,000.00 (one hundred thousand rupiah) for the annual tax return for individual taxpayer. In addition, taxpayers who do not submit according to the deadline referred to in article 3 paragraph (3) The Income Tax Law or the time limit for extending the Annual Notice as referred to in article 3 paragraph (4) of the Income Tax Law, a warning letter can be issued.

1 Source: Law Number 28 of 2007, Regulation of the Minister of Finance Number 242 / PMK.03 / 2014 and Regulation of the Minister of Finance Number 243 / PMK.03 / 2014

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