How to Report Annual SPT – People who have a Taxpayer Identification Number (NPWP) and have a fixed income every month, are required to submit an Annual SPT report.
Meanwhile, the way to report this Annual SPT can be done online, so there is no need to go to the tax office.
If you do not report the Annual SPT, then the Taxpayer will be subject to sanctions.
Because this Annual SPT Report is a form of reporting from taxpayers regarding tax calculations or payments, tax objects or non-tax objects.
Taxpayers who are required to submit an annual tax return report are categorized into two, namely those who have income below Rp. 60 million per year and above Rp. 60 million per year.
The two categories have different ways of reporting, and according to the provisions of the Tax Law, the time to report annual tax returns starts from January 1 and ends on March 31 for personal taxpayers and April 30 for corporate or corporate taxpayers.
For example, for the 2021 tax year, individual taxpayers can start filing the day after the year ends, that is, January 1, 2022, to March 31, 2022.
So, here we will share how to report the Annual SPT that you need to know and can apply.
How to Report Annual SPT
1. How to Report Annual SPT 1770 SS (Gross Income Under IDR 60 Million a Year)
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| How to Report Annual SPT 1770 SS (Gross Income Under IDR 60 Million a Year) |
The method for reporting Annual SPT SS or taxpayers whose gross income is below IDR 60 million a year is as follows:
- For the first step, please open the djponline page at www.pajak.go.id.
- After the page opens, please click Login and enter your NPWP and password.
- Then enter the security code/CAPTCHA then click the Login option.
- Next select the Report menu then select the e-Filing service and make the menu select Create SPT.
- Then follow the e-Filing filling guide then fill in the tax year, SPT status and rectification status.
- Also complete PART A. INCOME TAX. For example ASN: then the data entered must be in the 1721-A2 form provided by the treasurer.
- For part B, Complete PART B. INCOME TAX. For example, you get a raffle prize of Rp. 1,000,000, have been deducted by Final Income Tax of 25 percent (Rp. 250,000) and receive an inheritance (exempt from objects) of Rp. 2,000,000.
- Fill in PART C. LIST OF ASSETS AND LIABILITIES. For example: The assets owned by a Motor Yahonda Vamio are IDR 15,000,000, gold necklaces are IDR 3,000,000 and furniture is IDR 7,000,000. Then the obligation that is owned is in the form of a motorcycle loan remaining in the amount of IDR 12,000,000.
- Complete PART D. DECLARATION by clicking the “Agree” box until a tick icon appears.
- Summary of your tax return and retrieval of the verification code. Your tax return has been filled out and sent. To check it, you can open your email, because your SPT Electronic Receipt (BPE) has been sent.
2. How to Report Annual SPT 1770 S (Gross Income Above IDR 60 Million a Year)
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| How to Report Annual SPT 1770 S (Gross Income Above IDR 60 Million A Year) |
For the method of reporting the 1770 S Annual SPT for taxpayers whose gross income is above Rp. 60 million a year, as follows:
- Open djponline at www.pajak.go.id then login to your account.
- Then enter the NPWP and password, security code/CAPTCHA then click “Login”.
- Then select the “Report” menu, then select the “e-Filing” service.
- Then select “Create SPT” and follow the guidelines provided, including those in the form of questions.
- If you already understand how to fill out Form 1770 S, just choose to fill in the “By Form Form”.
- However, if you want the display form to fill in more easily, you can choose to fill in the “With a guide” form.
- The next step, you must fill in form data such as Tax Year, SPT Status, and Rectification of the Tax Return (if you are submitting an SPT correction). Proof of withholding tax, if you have such proof, add it in the second step, or click “Add+”.
- Please fill in the New Withholding Receipt data consisting of the Type of Tax, Tax Withholding/Collecting TIN, Name of Withholding/Collecting Tax, Number of Withholding/Collecting Receipt, Date of Withholding/Collection Proof, and Total Income Tax Withheld/Collected.
- For taxpayers who work as ASN, the PNS Salary Deduction will be made by the Treasurer as outlined in form 1721-A2.
- After saving, the report will be displayed in the tax withholding summary in the next step.
- In relation to employment, please enter Domestic Net Income
- Enter Other Domestic Income, if any.
- Enter Foreign Income, if any.
- Enter Income that is not subject to tax, if any. For example: when you get an inheritance of IDR 15 million.
- Income that has been deducted from Final Income Tax can also be included if any. For example: getting a raffle prize of Rp. 20 million and having been deducted from the Final Income Tax of 25 percent (Rp. 5 million).
- List of treasures Add the Treasures you own. You can click on the option “Assets in Last Year’s SPT”, if the previous year has reported a list of assets in e-Filing.
- Add the Debt you have. If in the previous year you reported a list of debts in e-filing, then you can select “Debt on Last Year’s SPT”, to display it again.
- Add your dependents. If the list of dependents has been reported in e-filing in the previous year, then you can display it again by selecting “Dependents on Last Year’s SPT”.
- For zakat, it can be filled with Zakat/Compulsory Religious Contributions paid to the Management Institution and approved by the Government.
- Fill in the appropriate “Status of Husband and Wife Liability”. In this case, you should pay attention if you have separate tax obligations with your husband/wife, live separately, or enter into an agreement for separation of assets. For example: the taxpayer is the head of the family while the wife does not work.
The final word
This is the way to report the Annual SPT that can be learned and applied.
It is recommended to always report the Annual Tax Return on time, so that you are not subject to sanctions, namely in the form of fines or imprisonment.
The sanctions given are also in accordance with the laws regarding the general provisions of taxation, guys.
That’s the whole content of our article this time about how to report annual tax return 2022. Hopefully this is useful and good luck.
