SPT BADAN

SPT BADAN is a comprehensive tax report submitted by Indonesian companies to provide information on their tax obligations and payments to the Directorate General of Taxes.

It includes details such as the company's name, taxpayer identification number, location, and financial statements. The report covers the previous year's tax obligations, including corporate income tax, value-added tax, and withholding tax.

The report includes both a summary of the company's tax situation and detailed calculations of each tax category. The taxpayer must also attach copies of relevant supporting documents such as financial statements, bank statements, and receipts for payments made.

• Who needs to submit SPT BADAN:
• • Indonesian companies registered as taxpayers
  • Companies with at least one taxpayer identification number
  • Companies that have conducted taxable activities within the previous year

The deadline for submitting SPT BADAN is typically in April of each year. Failure to submit the report or submitting an incomplete or erroneous report may result in penalties and legal consequences.

It is essential for companies to comply with their tax obligations to avoid any potential legal or financial risks. SPT BADAN is a crucial tool that enables companies to fulfill their tax obligations and provide transparency regarding their financial situation to the government.