Foreign-owned companies in Indonesia must file annual corporate income tax returns through Coretax DJP. For companies using a calendar financial year, the standard filing deadline is April 30 of the following year.
Preparing Your Annual Corporate Tax Return
Companies must prepare the following information:
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Financial statements: The balance sheet, income statement and applicable financial schedules.
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Tax reconciliation: Adjustments for non-deductible expenses, depreciation differences and income subject to final taxation.
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Tax payment records: Monthly corporate income tax installments and eligible withholding tax credits.
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Supporting documentation: Expense records, invoices and withholding tax certificates.
Bookkeeping records generally must be maintained in Indonesian and IDR. Qualifying companies may obtain prior authorization to maintain their books in English and USD.
Companies subject to a statutory audit must account for the audit when preparing their annual tax returns.
Calculating the Final Corporate Tax Liability
Companies generally make monthly corporate income tax installments under Article 25 of Indonesia’s Income Tax Law. These advance payments are credited against their annual corporate income tax liability.
Get assistance with your annual corporate tax filing. Email MAP Resources Indonesia at info@mapresourcesindonesia.com
Eligible withholding tax credits also reduce the amount payable. Any remaining balance is known as Article 29 corporate income tax.
Consider a foreign-owned company with the following annual figures:
| Item | Amount |
|---|---|
| Corporate income tax liability | IDR 1 billion (USD 62,500) |
| Monthly installments already paid | IDR 600 million (USD 37,500) |
| Eligible withholding tax credits | IDR 100 million (USD 6,250) |
| Outstanding corporate income tax | IDR 300 million (USD 18,750) |
The company owes IDR 300 million (USD 18,750) in Article 29 corporate income tax, assuming all credits are eligible.
Filing Corporate Tax Returns Through Coretax
For the 2025 tax year onward, companies submit annual corporate income tax returns electronically through Coretax DJP.
An authorized representative accesses the company’s account, prepares the annual return (Form 1771) and completes the applicable financial and tax schedules.
Coretax determines the additional schedules required based on the information entered.
Outstanding tax can be settled through the applicable tax deposit or billing code. The company receives an electronic filing receipt following successful submission.
Corporate Tax Filing Deadlines and Extensions
Annual corporate income tax returns are due within four months after the company’s financial year ends. Companies using a different fiscal year follow the corresponding deadline.
Companies may extend their filing deadline by up to two months by submitting the prescribed notification before the original deadline.
Ensure your Coretax submissions are handled correctly. Contact info@mapresourcesindonesia.com
Supporting documents generally include provisional financial statements, an estimated corporate income tax calculation and proof of payment where additional tax is payable. An accountant’s statement may be required if the financial statement audit remains incomplete.
Estimated outstanding corporate income tax must be paid by the original payment deadline, regardless of the filing extension.
Correcting Corporate Tax Returns and Avoiding Penalties
Companies may amend previously submitted returns, subject to restrictions relating to tax audits and assessments. Amendments that increase tax payable may attract administrative interest.
Late filing generally incurs a fine of IDR 1 million (USD 62.50), while late payment may attract interest at the applicable statutory rate.
For the 2025 tax year, the Directorate General of Taxes introduced temporary administrative penalty relief under KEP-71/PJ/2026. Qualifying companies that filed their returns or settled outstanding Article 29 tax within one month after their original deadlines were eligible for relief from the corresponding penalties.
Companies must retain accounting records and supporting tax documentation for 10 years.
Contact MAP Resources Indonesia for Corporate Tax Filing Assistance
MAP Resources Indonesia assists foreign-owned companies with annual corporate tax return preparation, tax reconciliation and Coretax submissions. Contact us at info@mapresourcesindonesia.com.
