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Guide · Indonesia · Published 2026-10-11

How to file your income tax return in Indonesia

Filing your income tax return in Indonesia on Coretax: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

  • Rp IDR
  • PPN 11%
  • NPWP
  • A4
  • English

Who must file

Every registered taxpayer with an NPWP files an annual income tax return, including every entity whatever the result. An individual whose net income for the year does not exceed the personal allowance (PTKP) is excused from filing. Electronic filing is compulsory for entities, for overpayment returns, for anyone who already files periodic returns electronically or has filed electronically before, for taxpayers registered at a KPP other than a KPP Pratama, for anyone using a tax consultant, and for anyone whose accounts are audited.

Tax year and deadline

The tax year is the calendar year unless the taxpayer keeps a different book year. Individuals file within three months of the year end, so 31 March. Entities file within four months, so 30 April. Any balance of PPh Pasal 29 must be paid before the return is submitted. For the 2025 tax year DJP gave individuals a month's grace: KEP-55/PJ/2026 of 27 March 2026 kept the 31 March due date but waived the fine and the interest for anyone who filed and paid by 30 April 2026. That was a one-off for the first filing season run entirely in Coretax, and it did not apply to companies.

Filing step by step

  1. Log in to coretaxdjp.pajak.go.id and open the annual return for the tax year.
  2. Check the prepopulated data. Coretax carries in the withholding certificates your employer and counterparties have already reported, so start from those rather than retyping them.
  3. Complete the main form and its schedules: assets and liabilities at year end and dependants, final and non-taxable income, and for a business the reconciliation between the financial statements and the tax computation, depreciation and amortisation, and the instalment calculation for next year.
  4. Settle any PPh Pasal 29 balance before you submit — generate the billing code in Coretax, pay it, and let the payment post.
  5. Submit, sign with your Kode Otorisasi DJP, and keep the electronic receipt (Bukti Penerimaan Elektronik).

Penalties for filing or paying late

Under Article 7(1) of the General Tax Provisions Law, a return that is not filed by its due date or any extension is fined Rp1,000,000 for a company's annual income tax return, Rp100,000 for an individual's annual return, Rp500,000 for a monthly VAT return and Rp100,000 for any other monthly return. If a taxpayer corrects an annual return on their own and the tax rises, interest runs at the Minister of Finance's monthly rate (benchmark rate plus 5%, divided by 12) for up to 24 months, with part of a month counted as a full month (Article 8(2) as amended by Law 7/2021). The same rate and 24-month limit apply to interest charged on a tax bill (STP) for tax unpaid or underpaid (Article 14(3) and 14(5a)).

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Directorate General of Taxes (DJP) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Directorate General of Taxes (DJP).