Corporate Taxpayers can report Annual Tax Return or Surat Pemberitahuan (SPT) 1771 for the 2023 tax year via e-Form. E-Form is an electronic SPT form in the form of a file which can be filled out offline. To fill out the e-Form, Taxpayers must download the form first on their djponline account.

In general, there are 5 (five) stages in reporting SPT using e-Form. The five stages are preparation, login, e-Form installation, filling in SPT, and submitting SPT.

1. Preparation

SPT reporting using e-Form is done electronically. Thus, taxpayers need devices such as laptops or computers that are connected to the internet. Taxpayers also need a viewer application, namely Adobe Acrobat Reader, to open the e-Form. The application can be downloaded from the e-Form menu in the djponline account (the procedure for downloading the application is in the third stage 'E-Form Installation').

In the first stage, taxpayers need to prepare financial reports in the form of profit and loss statements and balance sheets. Apart from that, other documents that need to be prepared include a list of depreciation of fixed assets and proof of payment of PPh 25 installments for one tax year. Prepare financial reports and other documents in one PDF file.

2. Login

Once the devices and documents are ready, Taxpayers can proceed to the second stage, Login. The way to do this is by opening the jasa.go.id site then press login or you can go directly to the djponline.pajak.go.id site.

After the login portal opens, enter your Taxpayer Identification Number (TIN), djponline account password, and security code. Next click login.

After the djponline account has been successfully opened, please do the following:

1. Click on the Report Tab; And
2. Click the e-Form icon.

3. Installation of e-Forms

When installing e-Forms, Taxpayers need to ensure that the device has the Adobe Acrobat Reader application installed. Installation can be done by:

1. Click the e-Form icon;
2. Click Download Adobe PDF Reader; And
3. Follow the steps for installing the Adobe Acrobat Reader DC application.

4. Filling out SPT

If the Adobe Acrobat Reader application has been downloaded, please return to the djponline site. Go back to the Report Tab and the e-Form icon. Next, click Create SPT.

Filling out the SPT consists of several stages, namely:

1. Fill in form 1771 data;
2. Select tax year;
3. Fill in the SPT status, (Select the 'Normal' status if the Taxpayer is reporting the SPT for the first time or select the 'Correction' status if the Taxpayer wants to make corrections to the SPT that has been previously reported);
4. Click the download form button;
5. The system will automatically download the e-Form; And
6. Open the e-Form document that has been successfully downloaded.

Next you will enter the e-Form filling stage. Do the following in sequence:

1. Complete the main data on the SPT 1771 Main Page.
2. Select Attachment 1A in the form page selection column, click open. In point 1, enter depreciation data according to the Taxpayer's financial report. Adding wealth data is done by clicking the plus (+) button, while the minus (-) button is used to delete data. The system will automatically calculate the nominal amount of fiscal depreciation;
3. Select Appendix VI in the form page selection column, click open. This attachment is only filled in if the Corporate Taxpayer has capital participation in another Business Entity;
4. Select Appendix V in the form page selection column, click open. In part A, fill in the shareholder composition data according to the composition when filling out the SPT. In part B, fill in the composition of the management and commissioners;
5. Select Appendix IV in the form page selection column, click open. Fill in the type of income earned in the table provided. Part A is filled in if there is income that is subject to Final Income Tax. Part B is filled in if there is income that is not a tax object;
   
   
6. Select Appendix III in the form page selection column, click open. This attachment is only filled in if there is a withholding or collection of tax by another party according to the type of tax;
7. Select Appendix II in the form page selection column, click open. Fill in the data according to the contents of the Corporate Taxpayer's profit and loss report. Categorize the detailed costs on the profit and loss report into the cost of goods sold, other business costs, or costs from outside the business;
8. Select Appendix I in the form page selection column, click open. All data that has been filled in in the previous attachment will be automatically calculated by the system and appear in Appendix I. Next, fill in the business circulation data in accordance with the Corporate Taxpayer's profit and loss report. Then fill in the income that is subject to Final Income Tax and is not included as a tax object if any. In point number 5, enter positive fiscal corrections if any;
   
   
9. Select Main Form in the form page selection column, click open. The data that has been filled in in the previous attachment will be automatically calculated by the system and appear on the Advanced Main Form. Next, select the PPh rate used to calculate the PPh payable (the choice of rate is determined by the amount of turnover and refers to the provisions as regulated in the Income Tax Law). Then, enter the amount of PPh Article 25 that has been deposited during one tax year in point 10 letter a.
   If there is a difference in tax underpayment in point 11, please make a deposit for the underpayment. Enter the deposit date in point 12;
10. Select Advanced Main Form in the form page selection column, click open. In the statement column, fill in the place and date of filling in the SPT, the full name of the administrator/proxy along with the TIN;
    
    
11. Click the submit button at the top of the main form;
12. Taxpayers will be directed to the attachment upload page. Upload the PDF attachment that was prepared in 'Stage 1 Preparation';
13. Fill in the verification code that has been sent to the registered email in the column provided;
14. Click submit, the system will process the attachment upload. Wait until there is a notification that the attachment upload process is complete; And
15. SPT 1771 has been completed and recorded in the DJP system.

Taxpayers who have completed reporting SPT 1771 will receive Electronic Receipt (BPE). BPE is sent via registered email and can be used as proof that the Taxpayer has reported the SPT. The tutorial on how to report the 1771 Annual SPT above is intended for Corporate Taxpayers who do bookkeeping and have a turnover of more than IDR 4.8 billion in one tax year.

corporate-tax-income , tax-return