Annual SPT + Complete Financial Statements

Foreign expatriates and Indonesian tax residents holding a domestic Tax Identification Number (NPWP) or residing in Indonesia for more than 183 days within a 12-month period are classified as Domestic Tax Subjects (Subjek Pajak Dalam Negeri) and must file an Annual Personal Income Tax Return (Form 1770 or 1770S) by March 31 each year.

Indonesia operates on a worldwide income taxation framework, subject to applicable Double Taxation Avoidance Agreements (DTAA / Tax Treaties) and the territorial tax incentives for qualifying foreign specialists under the Job Creation Law (UU Cipta Kerja). Filings must accurately declare domestic and foreign revenue, non-taxable income deductions (PTKP), progressive tax bracket calculations (5% to 35%), and an exhaustive list of global and domestic assets and liabilities.

Our tax consultants calculate your progressive tax liabilities, optimize lawful tax treaty exemptions to eliminate double taxation, and submit your electronic return through the official DJP Online portal with verified proof of submission.