Indonesian Tax Calendar for Business Owners in the Coretax Era
Since 1 January 2025, Indonesian tax administration runs on the Coretax system under Minister of Finance Regulation PMK 81/2024. One of the biggest changes was the unification of due dates. Here is the calendar every business owner in Bali should know.
Monthly obligations
- 15th of the following month: pay monthly income taxes, including employee tax (PPh 21), PPh 23, final tax under Article 4(2) including the small-business final tax, PPh 25 instalments, and PPh 26.
- 20th of the following month: file monthly income tax returns (SPT Masa PPh).
- End of the following month: pay and file VAT, if you are a VAT-registered business (PKP). Payment must come before filing.
If a due date falls on a weekend or public holiday, payment and filing may be made on the next working day, though we never recommend waiting until then.
Annual obligations
- Individual annual return: by 31 March.
- Corporate annual return: by the end of the fourth month after the financial year, which is 30 April for calendar-year companies.
Deadlines people forget
- Regional tax (PBJT): villas, hotels, and restaurants follow the schedule set by their regency or city.
- LKPM: medium and large businesses file quarterly by 15 April, 15 July, 15 October, and 15 January. See our LKPM guide.
Leave the reminders to us
As a tax consultant in Bali, Agam Anand Konsultama tracks every deadline for our clients, reminds them well ahead, and handles calculation, payment, and filing through to completion. Free first consultation on WhatsApp.
