Annual Tax Reporting

The close of the financial year culminates in the preparation of your Annual Corporate Income Tax Return (SPT Tahunan Badan), due by the end of April the following year for most entities. Key Procedures: • Fiscal Reconciliation: Adjusting commercial accounting profit to Indonesian fiscal profit based on non-deductible expenses. • Expense Optimization: Ensuring all legally available deductions are historically documented and utilized. • Article 29 Payment: Calculation and settlement of any corporate tax underpayment. Corporate Tax Rates: The standard flat corporate tax rate is 22%. However, eligible small/medium enterprises (revenue under 50 Billion IDR) can receive up to a 50% discount on the standard rate, and micro-entities can qualify for a 0.5% final revenue tax. We handle this massive undertaking expertly, defending your financial statements with thorough tax ledgers aligned exactly with the Directorate General of Taxes (DJP) guidelines.