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Dream - Reporting of Notification Letters or Annual Tax Returns 2023 for individual taxpayers (WP) will end on Sunday, March 31, 2024. If taxpayers do not report their tax returns, they will be subject to penalties.
Referring to Article 7 of Law Number 28 of 2007 concerning General Provisions and Taxation Procedures (UU KUP), Taxpayers who are late or fail to report Personal Income Tax Returns (SPT) within the specified time will be subject to a fine of Rp100,000.
Annual SPT is a document that must be submitted by taxpayers, both in the form of calculations and tax payments.
As for individual taxpayers, they can report their tax returns online by accessing the DJP Online service on the website https:\/\/djponline.pajak.go.id\/.
Quoting Liputan6.com, the DJP Online application is used for submitting Annual Tax Return reports in the form of electronic Annual Tax Returns.
The following is the translation of the given 'Bahasa' text to 'English' while preserving any HTML tags: "The electronic tax return delivery service through DJP Online has several mechanisms, namely: 1. e-Filing e-Filing is a direct filling for Annual Personal Income Tax Return 1770 S and 1770 SS. The difference between each form of tax return is that form 1770 is intended for taxpayers with income below Rp 60 million. Meanwhile, for those with income above Rp 60 million per year, they use form 1770 S."
2. e-FORMe-FORM is an Electronic Tax Return form, which can be filled offline and only requires an internet connection (online) when submitting the Tax Return. For e-Filing, the annual Tax Return reporting system is done online, with the Taxpayer first needing an Electronic Filing Identification Number (EFIN).
EFIN is a unique identification code issued by the Directorate General of Taxes (DGT) to registered Taxpayers who conduct electronic transactions or e-Filing.
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