SURABAYA - Entering the tax reporting season, individual taxpayers are advised to report individual tax return (SPT) online. Such reporting can use e-filing. Annual SPT reporting can be done by taxpayers starting January 1, 2023 for SPT for the 2022 tax year.

The e-filing application is an SPT reporting system that is very easy, fast, and can be done anywhere and anytime as long as it is connected to an internet network. E-filing is most appropriate to be used by individual taxpayers whose income has been deducted from Income Tax (PPh) Article 21 by the employer. The e-filing application is also very effective in accommodating annual SPT for income less than IDR 60 million/year.

Taxpayers only need to include proof of deduction that has been provided by the employer as the main capital for submitting the annual SPT. Then fill in other information columns such as ownership of assets and debts.

Individual taxpayers can use forms 1770, 1770S and 1770SS. The use of this form depends on the source and amount of income that the taxpayer gets each year.

Then after taxpayer fills out the form correctly, the taxpayer can press the SPT send button. After that, the taxpayer is just waiting for a receipt for reporting the SPT. The Directorate General of Taxes (DGT) will send an electronic receipt of Annual SPT via the taxpayer's email.

Don't forget, for individual taxpayers, employees can immediately submit an annual SPT after receiving proof of deduction from the employer or treasurer for ASN (Civil Servant) and TNI (Indonesian National Armed Force)/Polri (Indonesian Police).