Corporate Income Tax Return: Deadline, Filing and Extension

Every PT (perseroan terbatas, a limited liability company), including a PT PMA (a PT with foreign shareholders), files one corporate income tax return for each tax year.

It is due four months after the year ends, which is 30 April for a company whose year ends on 31 December, and it goes in online through Coretax, the tax office’s system (PMK 81/2024, the Minister of Finance’s regulation on tax procedures, Articles 163(12) and 169(2)).

Any tax still owed is paid in full before the return is filed (Income Tax Law, Article 29). A year with a loss, or with no trading at all, still has a return. We prepare and file it for you.

From year end to filing

1. 1
   Usually 31 December

   Year end

   Your tax year closes with your financial year.

2. 2
   As soon as possible

   Draft accounts

   You send the draft statements, or we hold them where we keep your books.

3. 3
   Our work

   Working paper

   We make the fiscal corrections and the adjustments the tax office requires.

4. 4
   Before filing

   Your review

   The draft return comes to you to check.

5. 5
   By 30 April

   Paid and filed

   Any balance is paid first, then we file.

The tax year is the calendar year unless the company keeps a different financial year (the KUP Law, the law on general tax provisions, Article 1). Where the year ends on another date, the deadline is four months after that date (Article 3(3)(c)). A return for part of a year, such as a company’s first or last, follows the same four-month rule (PMK 81/2024, Article 170(2)).

The earlier the draft statements reach us, the more time there is for your review before the deadline, so we ask for them as soon as the year’s figures are available.

What goes with the corporate income tax return

The corporate income tax return reports the year’s turnover, income, taxable profit, the tax due, the tax already paid, and the company’s assets and liabilities (PMK 81/2024, Article 164(2)). The company’s own balance sheet and profit and loss account are attached, and a parent company adds its consolidated statements (KUP Law, Article 4(4); PMK 81/2024, Article 165(3) and (7)).

Where a public accountant has audited the accounts, it is the audited version that is attached (PMK 81/2024, Article 165(4)). Whether a company has to be audited at all is a question of company law, set out in which companies need an audit.

Inside the return sit the reconciliation from accounting profit to taxable profit, the list of tax depreciation, and the company’s transactions with related parties (PER-11/PJ/2025, Article 85(1)(b)). We complete the related-party attachments as part of the return. The fuller documentation of those prices is a separate engagement, explained in our guide to transfer pricing documentation.

A company permitted to keep its books in English and in US dollars files in US dollars, and everything except its financial statements is in Indonesian (PER-11/PJ/2025, Article 95(2)).

How the tax is worked out

Taxable profit is taxed at the corporate rate, and two rules can reduce what a company pays (Income Tax Law, Article 17(1)(b), as amended by UU No. 7 of 2021, and Articles 31E(1) and 6(2)).

The half rate is claimed in the return itself, on an attachment of its own (PER-11/PJ/2025, Article 85(1)(b)). A loss is carried forward through the return for the year it arose, which is one reason a loss-making year still needs one.

The 0.5% final tax on turnover has been closed to an ordinary PT or PT PMA since 22 April 2026. A company already inside its period under the earlier rules keeps it until that period ends, and every other company files on the ordinary basis (PP 55/2022, Article 57, as amended by PP 20/2026).

Three things companies assume

What a company that has gone quiet still has to file each year is covered in our guide to dormant companies.

If the accounts or the audit are not ready

The deadline can be extended by up to two months (KUP Law, Article 3(4)). The notice goes in through Coretax before the deadline and gives a reason.

It attaches a provisional computation of the tax, interim financial statements and proof that any shortfall has been paid. Where an audit is still under way, the auditor’s letter saying so goes with it (PER-11/PJ/2025, Article 97(2), (3) and (6)). An unfinished audit is one of the reasons the rules provide for.

The tax office answers within five working days, and if it does not answer, the extension is treated as accepted (PER-11/PJ/2025, Article 98). We file the extension for you, for a separate fee. A corporate income tax return filed late carries a fine of IDR 1,000,000 (KUP Law, Article 7(1); PMK 81/2024, Article 179(1)).

After the return is filed

The return also sets next year’s monthly instalments of income tax, known as PPh 25 (Pajak Penghasilan Article 25, the income tax instalment).

Each month’s instalment is last year’s tax, less the tax others withheld or collected on the company’s income and any creditable foreign tax, divided by twelve (Income Tax Law, Article 25(1); PMK 81/2024, Article 226(1)). Until the new return is filed, the instalment stays at the figure for the last month of the year before (Article 25(2)).

Instalments are paid by the 15th of the following month, and a company whose instalment is nil has nothing to report for it (PMK 81/2024, Articles 94(2) and 171(11)). Where we provide your monthly tax compliance, we reset the instalment from the new return. The monthly dates are on our compliance calendar.

What this means for you

A company files once a year, four months after its year closes, and the same return shapes its instalments and its company records for the year ahead.

Our part starts from your draft statements, or from the books we keep where we do your bookkeeping. We prepare the working paper and the draft, you check it, and we file. Corporate income tax is billed separately from our monthly withholding service, and what that service covers is on our corporate tax page. The accounts the return is built on are on our bookkeeping page.