Accurate Tax Reporting for PT PMA in Bali, Indonesia

Tax Report for PT PMA in Indonesia

Overview of Annual Tax Reporting

In Indonesia, PT PMAs must submit annual tax reports to the Directorate General of Taxes (DGT), ensuring accurate declaration of income, deductions, and liabilities.

Annual Tax Report (Due End of April)

The annual PT PMA tax report, due by April’s end, summarizes income, deductions, and tax payments for the fiscal year.

Key Components of the Annual Tax Report

Annual Corporate Income Tax (PPh 29):
- A summary of the company’s taxable income and final corporate tax liability.
- Adjustments for any underpaid or overpaid taxes throughout the year.
Financial Statements:
- Balance sheet, income statement, and cash flow statement.
- Notes to the financial statements (if applicable).
Supporting Documents:
- Proof of previous tax payments (PPh 21, PPh 25, VAT, etc.).
- Tax payment receipts and bank slips.

Penalties for Non-Compliance

Late submission of the annual tax report results in a fine of IDR 1,000,000.
Non-payment or underpayment of taxes incurs a 2% interest penalty per month on the outstanding amount.

Benefits of Accurate Tax Reporting

Avoid penalties and maintain good standing with the tax office.
Simplify corporate operations and compliance for future permits or licenses.
Strengthen the company’s reputation with transparency and accountability.

Fees and Processing Time

Fees: IDR 1.000.000 for one year report
Processing Time: Once submitted, BKPM reviews the report within 7–10 working days.

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Tax Report