Free Tool
Indonesia Compliance Calendar Template
Every recurring filing an Indonesian company owes, on one page, with the dates that actually matter and the penalty for missing each one.
Reviewed
Almost no compliance penalty in Indonesia comes from a company trying to cut corners. It comes from a recurring date that nobody owned. The obligations below are the standard cycle for a PT or PT PMA; copy them into whatever your team already lives in, assign a name to each line, and the problem largely disappears.
Every month
Deadlines fall on the month after the period being reported. If a deadline lands on a weekend or public holiday it moves to the next working day.
| Tax | What it covers | Pay by | File by |
|---|---|---|---|
| PPh 21 | Employee income tax withheld from payroll | 15th | 20th |
| PPh 23 | Withholding on services, rent, royalties and interest | 15th | 20th |
| PPh 26 | Withholding on payments to non-residents | 15th | 20th |
| PPh 4(2) | Final tax (rent of land and buildings, construction, and similar) | 15th | 20th |
| PPh 25 | Monthly corporate income tax instalment | 15th | No separate return |
| PPN (VAT) | Output less input VAT for the period | End of month | End of month |
Quarterly and annually
- QuarterlyLKPM investment activity report
Filed through OSS for the preceding quarter, due 10 January, 10 April, 10 July and 10 October. Applies to PT PMA and to companies still in the quarterly reporting phase.
- 31 MarchAnnual individual tax return (SPT Tahunan Orang Pribadi)
Every NPWP holder files, including foreign employees who are Indonesian tax residents. Directors and shareholders are frequently the ones who forget this one.
- 30 AprilAnnual corporate tax return (SPT Tahunan Badan)
Due four months after the fiscal year closes, so 30 April for a calendar-year company. Needs the financial statements finished first, which is why a clean monthly close matters.
- AnnualAnnual company report through AHU
Under Minister of Law Regulation No. 49 of 2025 every PT and PT PMA files an annual report through the AHU system, including financial statements approved in a GMS and formalised in a notarial deed.
Read the update
What missing one costs
Administrative fines are the visible cost. The larger one is an SP2DK or an audit triggered by a pattern of late or mismatched filings.
Five rules that make the calendar work
Not “finance”. A department cannot be chased; a person can. Every row in your calendar gets a named owner and a named backup.
Set your internal deadline three to five working days before the statutory date. Filing on the deadline leaves no room for a Coretax outage or a missing invoice.
The annual return is only as fast as your bookkeeping. Companies that reconcile every month file in April; companies that do not spend April reconstructing the year.
Since 2025 Coretax matches monthly returns against issued VAT invoices automatically and flags mismatches. Catch discrepancies before the system does.
New KBLI, first foreign hire, crossing the VAT registration threshold or opening a branch all add obligations that were not there last quarter.
General information, not tax or legal advice. Your exact obligations depend on your KBLI, turnover, VAT status, headcount and sector, and the rules change. viskal confirms the specifics for your company before anything is filed.
