Annual tax return (SPT Tahunan)
SPT Tahunan is Indonesia's annual personal income tax return, filed each year by Indonesian tax residents — including remote workers with foreign income — to report income and pay tax due.
If you are an Indonesian tax resident, worldwide income — including USD pay from a foreign employer or client — is generally reportable as personal income (PPh Orang Pribadi). SPT Tahunan is filed online via DJP Online or e-Filing, typically due by the end of March for the prior calendar year.
Many first-time remote workers hire a local tax consultant for their first filing to make sure the SPT is prepared correctly, registration status is confirmed, and deductible expenses are identified. This is general information only, not tax or legal advice — consult a licensed Indonesian tax professional for guidance on your specific situation.