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Glossary

Tax

SPT

SPT (Tax Return)

SPT (Surat Pemberitahuan) is a tax return filed with the tax office (DJP). Companies file monthly returns (SPT Masa) for taxes such as VAT and withholding, and an annual corporate return (SPT Tahunan). Filing on time is central to staying compliant and avoiding penalties.

General information, not legal or tax advice. Rules and rates change; viskal confirms the current specifics for your situation.

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