Tax Consultant for a PT: The Monthly and Annual Obligations to Manage
Once a business operates as a PT (limited liability company), tax stops being a simple monthly payment and becomes a set of linked obligations. Salaries, vendor payments, office rent, sales, and dividends all have tax consequences. Directors remain legally responsible for the company’s tax compliance, even when the work is delegated to staff or a consultant.
This article is a practical checklist of PT tax obligations, plus how a tax consultant usually shares the work with an internal team.
Monthly obligations
| Tax | On what | Pay by | Report by |
|---|---|---|---|
| Article 21 | Salaries, fees, bonuses for employees and non-employees | 15th | 20th |
| Article 23 | Services (generally 2%), rental of assets other than land/buildings, royalties, certain dividends | 15th | 20th |
| Article 4(2) | Land/building rental (10%), construction services, other final income | 15th | 20th |
| Article 25 | Corporate income tax instalments for the current year | 15th | Payment slip suffices |
| VAT | Taxable supplies of goods/services (VAT-registered companies) | Before filing | End of following month |
Since Coretax went live on 1 January 2025, monthly Article 21/26 and unified withholding returns are filed through Coretax, withholding slips are electronic, and tax invoices are issued in the same system. Make sure Coretax roles and access are set correctly: who prepares, who signs, and who approves.
Notes on each tax
- Article 21 has used the average effective rate (TER) for January to November since 2024 (GR 58/2023 and MoF Reg. 168/2023), with a full recalculation at Article 17 rates in December. The December true-up often surprises employees if it is not explained early.
- Article 23 is 100% higher if the recipient has no tax ID. Collect vendors’ NPWP/NIK before paying.
- Article 4(2) on office or warehouse rent is 10% of the rent. If the landlord is an individual, the PT must still withhold it.
- VAT is 12% on an 11/12 “other value” base for non-luxury goods and services (MoF Reg. 131/2024), effectively 11%. Input VAT can only be credited if vendor invoices are valid and reported.
Annual obligations
- Corporate annual income tax return by 30 April (end of the fourth month after the financial year), with financial statements attached. The standard rate is 22%. Companies with turnover up to IDR 50 billion get a 50% rate reduction on the portion of income from turnover up to IDR 4.8 billion (Article 31E).
- Annual Article 21 slips (1721-A1) for permanent employees, so they can file personal returns by 31 March.
- Setting next year’s Article 25 instalments, based on the latest annual return.
- Fiscal reconciliation, adjusting accounting profit to taxable income, e.g. entertainment without a nominative list, donations, or depreciation that differs between accounting and tax.
- Related non-tax obligations that often run in parallel, such as LKPM investment reporting where required. See who must file LKPM.
What are the penalties for being late?
| Breach | Penalty |
|---|---|
| Late monthly income tax return | IDR 100,000 per return |
| Late monthly VAT return | IDR 500,000 per return |
| Late corporate annual return | IDR 1,000,000 |
| Late payment | Monthly interest at the rate set by the Minister of Finance, from the due date |
These administrative penalties are small compared with other risks: input VAT that cannot be credited, expenses disallowed in an audit, or withholding tax that was never withheld and must be borne by the company.
A healthy split of roles
A tax consultant for a PT does not replace the internal finance team. A split that usually works:
| Party | Role |
|---|---|
| Directors | Approve returns and payments, grant access, decide based on tax recommendations. |
| Finance/admin staff | Collect documents: invoices, input VAT invoices, payroll data, vendor contracts, bank statements. |
| Tax consultant | Calculates, prepares slips and returns, reviews the books, flags deadlines, and represents the company in an SP2DK or audit. |
The company stays in control, while the risky technical work is done by people who handle it every day.
Signs your PT needs a tax review now
- Monthly returns are filed as “nil” although salaries or services are paid every month.
- Profit in the financial statements differs widely from the return without a reconciliation.
- Input VAT is often uncreditable because vendor invoices are faulty.
- The company has received an SP2DK. See common causes of SP2DK in Bali.
- Shareholders take money from the company without documentation, risking treatment as a disguised dividend.
For the wider rules on PT taxation, including tax ID, VAT registration, and dividends, see our complete guide to PT taxation.
PT tax support in Bali
Agam Anand Konsultama handles monthly and annual tax compliance for PTs in Denpasar and across Bali, including bookkeeping and fiscal reconciliation. See our tax services or contact us for a free initial consultation via WhatsApp.
