The corporate annual return is due no later than four months after the end of the tax year.

The late-filing penalty for a corporate income tax annual return is IDR 1,000,000.

Business

Indonesian companies file the corporate income tax annual return (SPT Tahunan Badan) within four months of the tax year end.

VerifiedGovernment / official sourceDirectorate General of Taxes — SPT Tahunan PPh BadanLast reviewed: 2026-10-23

Compliance with annual requirements is essential to avoid fines and penalties, as well as to maintain a good reputation in the business community.

The corporate annual return is due no later than four months after the end of the tax year.
The late-filing penalty for a corporate income tax annual return is IDR 1,000,000.
Employers withhold PPh 21 from staff pay and BPJS items feed into the employee deductions.
Companies must keep supporting tax records; confirm filing details with the DGT.

Step 1: Determine the Filing Deadline — Businesses must determine their specific filing deadline, which is typically 30 days after the end of their fiscal year but may be extended by the DGT.
Step 2: Prepare the Annual Report — Businesses must prepare a detailed annual report, including financial statements and tax payments, in accordance with Indonesian accounting standards.
Step 3: File the Annual Report and Obtain SKP — Businesses must submit their annual report to the DGT and the Ministry of Finance, and obtain a tax clearance certificate (SKP) before renewing their business license or making any major changes to their company structure.