Annual Corporate Income Tax Return (SPT Badan)

Every active and dormant PT PMA in Indonesia is legally required under the General Tax Provisions Law (UU KUP) to prepare, execute, and submit an Annual Corporate Income Tax Return (SPT Tahunan PPh Badan / Form 1771) to the Directorate General of Taxes (DJP) within four months following the close of the fiscal year (typically by April 30).

Filing Form 1771 requires executing complex fiscal reconciliations (Koreksi Fiskal Positif & Negatif) between commercial financial accounting statements and statutory tax law rules, factoring in non-deductible operational expenses, statutory depreciation schedules, withholding tax credits (PPh 22 & PPh 23), and final tax liabilities.

Today Consultant's certified Indonesian tax specialists conduct comprehensive pre-filing diagnostics, perform accurate fiscal corrections, calculate optimal statutory corporate tax liabilities (Tarif PPh Badan 22%), and electronically lodge your return via DJP Online with official state receipt (BPE) certification.