Indonesian citizens who meet the taxpayer requirements have an obligation to report taxes. In the General Provisions and Tax Procedures (KUP), tax reporting uses an Annual Tax Return (SPT) with the deadline for collection every March 31. People can now report online. Read more about how to file an online tax return below.
According to Law no. 28 of 2007, Annual Tax Return (SPT) is a notification letter containing a report on the payment of income tax (PPh). Income tax is divided into two types, namely domestic income (PPh Article 21) and foreign income (PPh Article 26) which are recorded in Law Number 36 of 2008 concerning Income Tax.
Usually, people will come to the Tax Service Office (KPP) to file a tax report. Now, the Directorate General of Taxes (DGT) has made it easier for the public by providing online SPT reports through DGT Online. That way, the public does not need to come to the Tax Service Office as before.
Types of Forms for Online Tax Return Reports for Personal Taxpayers
If a taxpayer is not an employee, the form used is Form 1770. For personal taxpayers, namely employees, there are two types of forms available on e-Filing, namely:
1. Form 1770 S
For personal taxpayers with a gross or gross income of more than Rp. 60 million in a year, they use form 1770 S. Either the source of income is one or more. In addition, it also applies to other income such as being a freelancer or freelancer.
2. Form 1770 SS
For personal taxpayers with a gross or gross income of less than Rp. 60 million in a year, they use Form 1770 SS. The source of income is only from one agency and has no other income. Usually those who use this form are company employees.
Preparation Before Reporting SPT Online
In simple terms, there are several things that you must prepare before submitting your online tax return, namely:
Prepare supporting documents such as Form 1721 A1 or A2, list of income, list of assets and debts, list of family dependents, as well as proof of payment of donations or zakat.
Have NPWP (Taxpayer Identification Number). If you don't have one, make one first because the TIN serves as the identity of the taxpayer as well as a requirement to have an EFIN (Electronic Filing Identification Number)
Create an EFIN that you will use to access the online tax system and report your SPT without the need to queue at the KPP.
Register for an account at DJP Online using the NPWP and EFIN that you have prepared beforehand.
How to Register an Online DJP Account
Following are the steps for registering a new account at DJP Online:
Visit the Directorate General of Taxes page at tax.go.id.
To register a new account, click "Not Registered".
Then, fill in the NPWP, EFIN, and security code fields provided, then click 'Submit'.
The system will send account information from user identity, password, to activation link via the email you registered.
Open the email from the system and click on the activation link contained therein.
After the account is active, log back in using the NPWP and password that you got.
You need to understand again that before creating an account, you must already have a NPWP and EFIN. Read how to get EFIN in the last section of the article.
How to Report SPT Online
If all of your needs are ready, from supporting documents to accounts, then you are ready to report your SPT online. Make sure the internet network is stable. Here's how to file an online tax return:
Visit the Directorate General of Taxes page at tax.go.id.
Then, click "Login" located at the top right.
Fill in the NPWP and password fields then click “Login”.
Select the “Report” menu and click the “e-Filing Service” option.
Then, click “Create SPT” and follow the instructions provided.
When finished, click "Upload SPT".
Next, click “Browse file” and select the SPT document then “Start Upload”.
When the file has been uploaded, click the “OK” button on the information that the upload process is complete.
Make sure to check the "Shipping Status" column with the status "Ready to Ship"
You will receive an online SPT status notification and Electronic Proof of Receipt via the registered email.
You need to remember, if the internet is not stable during the charging process, there is a high chance that an error will occur that can make you have to reload from the beginning. Also make sure the email address you use for EFIN activation and receive proof of receipt of SPT.
How to Get EFIN to Report SPT Online
The Directorate General of Taxes issues an EFIN (Electronic Filing Identification Number) in the form of an identity number to Taxpayers. The EFIN number consists of a 10-digit number for online tax reporting purposes. You can make EFIN by visiting the nearest KPP
Reference:
https://wigatos.com/16886-cara-mendapatkan-e-fin-pajak/
https://wigatos.com/16900-cara-mengembalikan-akun-free-fire-yang-hilang/
