Business Annual Tax Reporting Obligations, Check the Explanation Here!

In Indonesia, tax reporting is mandatory for every taxpayer who has met the requirements. Both in the form of individual taxpayers, or business entity taxpayers. In order not to be too late, you should pay attention to the review of the annual tax return in this article until it is finished.

The tax reporting system used is now also different, namely with Coretax which is managed by the government through related agencies. There are clear procedures, deadlines, and files that must be prepared.

Annual Tax Reporting Obligations with Coretax

Reporting of the Annual Tax Return of the Agency for the business context is required to use the latest system, namely Coretax. The shift from the old version of the e-Form in the DGT Online has been officially carried out since January 1, 2025.

Based on PER-11/PJ/2025, with a fully integrated and more secure system, tax reporting and authentication processes can be done without the use of EFIN. Later, the authentication system will rely on OTP via email or registered mobile number.

Entities or entities that are required to deposit the Annual Corporate Tax Return include:

Limited Liability Company or PT.
Limited Partnership or CV.
Signature.
Cooperatives.
Foundation.
Permanent Business Form or BUT.

Later reporting will utilize form 1771, which contains income data, taxes payable to the prices and debts of business entities owned during one tax year.

1. Legal Basis of the Obligation to Report the Annual Corporate Tax Return

There are at least three legal bases that are the reference for the obligation to report the Annual Corporate Tax Return. For businesspeople like you, this is clearly a fundamental factor to remain registered as a tax-compliant and credible business in the eyes of the law.

The three are:

Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (HPP).
Law No. 28 of 2007 concerning General Provisions and Taxation Procedures (KUP).
PER-11/PJ/2025 concerning Procedures for Filling and Submitting Annual Corporate Income Tax Returns Through Coretax PDF e-Form.

These three are the main references for the body to report tax returns correctly and on time according to what has been determined.

2. Deadline for Annual Corporate Tax Reporting Can Be Extended

Ideally, the deadline for reporting the Annual Corporate Income Tax Return is April 30, 2026. However, this limit can be extended to two months after the deadline, with the submission of the extension notice submitted before April 30.

The way to apply for an extension of the reporting time for the Annual Corporate Tax Return is as follows:

Use Form 1771 Y for companies with financial statements in rupiah.
Use Form 1771$Y for companies with financial statements in United States dollars.

Forms can be submitted in electronic document form or paper form in person, with a submission deadline before April 30 each year. Not forgetting, this submission request must also be completed with several other documents, such as:

Provisional calculation of taxes owed.
Provisional calculation of Income Tax Article 26 Paragraph (4).
Interim financial statements.
Tax Deposit Letter.
Statement letter from a public accountant.

Once all the files are complete, you can submit them using the methods that have been given and discussed earlier.

What is Reported and How?

If you refer to the explanation listed on the official website of pajak.go.id, there are at least 4 documents that must be prepared. The four are income statements, financial position or balance sheet statements, proof of withholding or collection of income tax from counterparties, and other necessary supporting documents.

The contents of each file prepared must be verified for accuracy and can be legally accounted for based on the actual circumstances. Once prepared, you can proceed to the next stage, namely logging in and creating a tax return concept, as well as filling out the tax return master form.

1. Login Stage, create a Tax Return Concept, and Fill in the Tax Return Industry Form

Individuals appointed to prepare tax returns log in to https://coretaxdjp.go.id/
After successfully logging in, impersonate the corporate taxpayer's account by selecting the Corporate NPWP in the dropdown list provided
Access the Notification Letter (SPT) menu, then Notification Letter (SPT), then Create a Tax Return Concept
Select the type of tax return "Corporate Income Tax", then click Next
Select the Annual Tax Return period and specify the tax period and year to be reported
Choose a normal tax return model
Click Create Tax Return Concept. The concept of tax returns will be formed and appear in the list
Click on the available pencil icon or View button to open and start filling out the Annual Corporate Tax Return

2. Stage of Filling out the Corporate Tax Return Master Form

In the filling process, you or the representative who fills out the corporate tax return will answer a short question with Yes and No answers to determine which attachments must be filled.

In the Parent form header, select the posting method that you are doing. The available options are Accrual Stelsel or Cash Stelsel. For information, the master form will have 10 different sections that need to be filled out:

Taxpayer identity
Financial statement information
Income taxable income tax that is final and does not include tax objects
Income Tax Calculation
Deduction of income tax payable
Income Tax Less or More Paid
Calculation of Income Tax Article 25 installments for current years
Transaction statements
Other attachments
Statement

Fill in all the attachments required by the system based on the answers that have been provided previously provided on the master form. Continue with the payment and tax return reporting stage.

3. Payment and Reporting Status of Tax Return

After all the data in the attachment is filled, go back to the master form and make sure that the amount of income tax that is still payable is appropriate. Next, follow these steps:

Read and check the statements in Part J
Click the Pay and Report button
If the tax return status is Underpaid, then the system will offer the option of repayment using the Tax Deposit if the balance is sufficient, or with Billing Code Generation, select one of the
Sign the tax return by selecting the signature provider and entering the passphrase, click the Save button
If the passphrase entered is correct, click the Confirm Signature button
If then the status of the Tax Return is Nil or Overpaid, then payment can be made using a deposit. The tax return you have will automatically be in the status of Reported.
If the payment is made with a billing code, the status of the tax return will change to Pending Payment and will automatically change to Reported after payment.

Consequences of Late Corporate Annual Tax Reporting

There are certain sanctions that will be imposed if you, as a businessperson, are late or do not report the annual corporate tax of the business you own. This sanction is clearly stated in the applicable regulations, with the following details.

Late tax return fine for Individual Taxpayers of IDR 100,000 per Tax Return
Late tax return penalty for Corporate Taxpayers of IDR 1,000,000 per Annual Tax Return
Administrative sanctions for Value Added Tax Return for IDR 500,000 per Tax Return for the Tax Period and IDR 100,000 per Tax Return for the Tax Period for other periods
A late tax penalty of 2% per month from the time of the unpaid tax fee. Tax late payment fines have a time calculated from the due date to the date of payment of the tax.

Carry Out Tax Obligations, Always Protect Businesses from Various Risks

Orderliness in reporting obligations and paying taxes is clearly fundamental to your business. Administratively, this will reduce the risks related to legal matters that arise in the future.

When tax obligations are properly implemented, companies and businesses will be recorded as tax-compliant entities. You will get various benefits offered by the state, as a 'reward' for this tax compliance.

Equip Business with the Right Insurance

In addition to being an obedient business entity, you should also protect your business with the right steps. Not only from internal risks, but also external risks. The right Business Insurance will be the best thing you can provide, as offered by AXA Insurance Indonesia.

SmartBusiness insurance is the right insurance product to protect your business from various risks. This product helps you provide a sense of security on the risks that arise while your business, so you can focus on business development activities and increasing profits.

With AXA Insurance Indonesia, you can provide the best protection for your business from various risks. Carrying out annual tax reporting obligations on time and in accordance with procedures and providing the best protection is a fundamental step towards better business!

References:

https://klikpajak.id/blog/terlambat-lapor-spt-tahunan/#:~:text=Apabila%20terlambat%20menyampaikan%20SPT%20Tahunan,juta%20bagi%20wajib%20pajak%20badan
https://artikel.pajakku.com/pembayaran-dan-pelaporan-pajak-sanksi-telat-lapor-dan-bayar-spt-tahunan#:~:text=Denda%20telat%20lapor%20SPT%20bagi%20Wajib%20Pajak,sebesar%20Rp%201.000.000%20per%20SPT%20Tahunan%20Pajak;
https://ayopajak.com/denda-telat-lapor-spt/
https://www.pbtaxand.com/menu/detail/whats_new/765/spt-tahunan-badan
https://www.aeec.unair.ac.id/hal-hal-yang-harus-diperhatikan-saat-lapor-spt-tahunan-badan/
https://www.pajak.go.id/coretaxpedia/lapor-spt-tahunan-badan
https://klikpajak.id/blog/pelaporan-spt-tahunan-badan/#:~:text=Fungsi%20SPT%20Tahunan%20Badan%20adalah%20untuk%20melaporkan,pajak%20penghasilan%20wajib%20pajak%20badan%20atau%20perusahaan.
https://muc.co.id/id/article/cara-perpanjangan-spt-tahunan-badan-batas-waktu-syarat-dan-dokumen-pendukung#:~:text=30%20April%20merupakan%20tanggal%20penting%20bagi%20perusahaan,periode%20Januari%2DDesember%2C%20sebagai%20batas%20akhir%20pelaporan%20SPT
https://artikel.pajakku.com/kriteria-wajib-pajak-yang-bisa-lapor-spt-tahunan-dengan-coretax-form
https://ayopajak.com/lapor-spt-tahunan-badan-melalui-coretax/