Tax Reporting




+62 821 1421 2113

Jl. Raya Tumbak Bayuh

Pererenan, Gg. Pandan Wangi No. 19 Canggu

           Mengwi, Badung 80351

           Bali, Indonesia

08.00 TO 17.00


Tax Reporting

We also work on the making of tax SPT Masa (Surat Pemberitahuan masa – Periodical Letter of Notification) report for both monthly and yearly periods, including:

  1. SPT Masa Report (Monthly)
    • PPh (Pajak Penghasilan – Income Tax) 21 / 26
    • PPh (Pajak Penghasilan – Income Tax) 23 / 26
    • PPh (Pajak Penghasilan – Income Tax) 4 Paragraph 2
    • PPN (Pajak Pertambahan Nilai – Value-Added Tax)
    • Independent Construction Tax
    • Tax Invoice(s)
  2. SPT Masa Report (Yearly)
    • Individual
    • Corporation (PMA, PT, CV, UD)


Besides making the reports, we also provide the service to make a few taxation documents such as:

  1. Making personal NPWP (Nomor Pokok Wajib Pajak – Taxpayer ID Number)
  2. Making corporation NPWP (Nomor Pokok Wajib Pajak – Taxpayer ID Number)
  3. Making PKP (Pengusaha Kena Pajak – Taxable Enterprises)
  4. Making tax EFIN (Electronic Filling Identification Number)

Following we have summarized the FAQs about taxation:

  • What is/are the taxation obligation to every citizen or the NPWP (Taxpayer ID Number) holder for both individual and corporation?

Generally, the there are three taxation obligation which are to calculate, to pay, and to report the tax.

  • What is/are the sanction(s) for not reporting the tax?

The sanction for the taxpayer for not following the taxation rule is relatively moderate which is fines. For a more serious case such as not paying the tax, the sanctions are likely to pay the fines or convicted.

  • What is SPT (Surat Pemberitahuan Masa –Letter of Notification)?

SPT is a letter that is used by the taxpayer to report and to pay the tax which is calculated based on the taxation laws and regulations. Thus, we will know a clear amount of payment we need to do and to report to the government.

  • How if the corporation is late to report the yearly tax SPT report?

The tardiness of reporting the SPT will cause the sanction based on the type of SPT owned.

  • When is the deadline of reporting the yearly tax (yearly SPT)?

For the yearly SPT of the Individual PPh, the maximum deadline is three months after the end of the year (max. March 31st). Meanwhile the reporting of yearly SPT of a corporation is extended for one more month after the deadline of yearly SPT of the Individual PPh (max. April 30th).

  • What is SPT Masa?

SPT Masa is an SPT that is reported in a specific period or months. At the moment, there are nine types of SPT Masa, which are:

Article 21 of PPh,

Article 22 of PPh,

Article 23 of PPh,

Article 25 of PPh,

Article 26 of PPh,

Article 4 of PPh section 2,

Article 15 of PPh

PPN and PPnBM (Pajak Penjualan atas Barang Mewah – Luxury Sales Tax)

  • What is tax EFIN?

Tax EFIN or Electronic Filling Identification Number is the identity number that is issued by Directorate General of Taxation to all the taxpayers to do the electronic transaction such as doing the tax e-Filling process.

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