Due: 10th of the following month
PPh Pasal 21 (Employee withholding)
Monthly. Withholding on salaries, bonuses, and benefits. Payment to bank by the 10th, reporting by the 20th.
Due: 10th of the following month
PPh Pasal 23 / 26 (Services, royalties, foreign payments)
Monthly. Withholding on professional services, rent, royalties, and payments to foreign principals (PPh 26 at 20% unless treaty-reduced).
Due: 15th of the following month
PPh Pasal 25 (Corporate income-tax instalment)
Monthly. Corporate income-tax instalment based on prior-year SPT or scaled to current revenue if no prior year.
Due: 10th of the following month
PPh Pasal 4(2) (Final tax — rent, certain interest, etc.)
Monthly when applicable. Final tax on rent income, certain interest, and some specific transactions.
Due: 15th of the following month
PPh Final UMKM 0.5%
Monthly for businesses qualifying under the 0.5% UMKM scheme (gross revenue under IDR 4.8 billion annually).
Due: End of the following month
PPN (Value-Added Tax)
Monthly. SPT Masa PPN reports input and output VAT. Faktur Pajak must be issued and uploaded to the DJP system.
Due: Varies by regency (typically 10th or 15th)
PB1 / PHR (Pajak Hotel & Restoran)
Monthly local-government tax on hotel and restaurant revenue. Badung, Denpasar, and Gianyar each have their own filing portal.
Due: 10th of the following month
BPJS Ketenagakerjaan & Kesehatan
Monthly. Employee social security and health-insurance contributions. Late payment triggers fines and benefit suspensions.
Due: April 30, 2026 (for fiscal year 2025)
SPT Tahunan Badan (Annual Corporate Tax Return)
Annual. Corporate income-tax return for all PT, PT PMA, and CV entities. Audited financials required where applicable.
Due: March 31, 2026 (for fiscal year 2025)
SPT Tahunan Orang Pribadi (Annual Personal Tax Return)
Annual. Personal income-tax return for individual taxpayers, including KITAS holders qualifying as tax residents (183-day test).
Due: Quarterly (April 10, July 10, October 10, January 10)
LKPM (Investment Realisation Report)
Quarterly for PT PMA entities, filed via OSS RBA portal. Reports cumulative investment realisation.
Due: End of January 2026 (for FY 2025)
Bukti Potong 1721-A1 (Annual employee tax certificate)
Annual. PPh 21 reconciliation certificate issued to every Indonesian-tax-resident employee.
What happens if I miss a Bali tax deadline?
Late filing typically triggers IDR 100,000 administrative fines per month per filing, plus 2% per month on unpaid tax. Repeat or severe non-compliance can escalate to audit, NPWP suspension, or criminal-tax investigation.
Are local Bali taxes different from national taxes?
Yes. PB1 / PHR is collected by regency governments (Badung, Denpasar, Gianyar, Klungkung, etc.) and is separate from national taxes administered by DJP (PPh, PPN). Each regency has its own portal and rates.
How is Coretax DJP Online affecting deadlines?
Filing dates have not changed, but the platform for submission has shifted from DJP Online to Coretax for many filing types. Migration timelines depend on filing category. We monitor and migrate clients as the rollout progresses.
Does this calendar apply to expats with personal SPT?
Yes. Indonesian-tax-resident expats must file SPT 1770 / 1770S by March 31, 2026 for the 2025 fiscal year. The 183-day residency test determines tax-resident status.
Do you handle these filings for clients?
Yes. End-to-end Indonesian tax compliance is a core ReCounting service. We file monthly and annual returns on schedule, manage Coretax accounts, and handle KPP correspondence in both English and Indonesian.