Tax services

Indonesian taxes for your company — calculated, paid and filed on time.

Monthly withholding taxes, VAT, the annual corporate return and the personal tax of your foreign directors — all filed through Indonesia's Coretax system by our Jakarta team, with a reminder before every deadline.

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Monthly & annual filings
VAT (PKP) handled
Expat director tax too

Free tax health check

In one call, we'll tell you:

Which monthly and annual taxes apply to your company
Whether any filings are late — and how to fix them
If you need to register for VAT (PKP)
A fixed monthly fee for everything you need

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In short: Every PT PMA in Indonesia must withhold and pay taxes monthly, file monthly returns — even with zero revenue — and submit an annual corporate income tax return, all through the tax office's Coretax system. Sam Consulting handles company tax registration (NPWP), monthly PPh and VAT filings, the annual corporate return (22% standard rate) and the personal tax returns of foreign directors, with reminders before every deadline.

At a glance

Indonesian company tax in one table

Topic	What you need to know
Corporate income tax	Standard rate of 22% on taxable profit. Small companies may qualify for reduced rates on part of their income.
Monthly payments	Withholding taxes (PPh 21 on salaries, PPh 23/26, PPh 4(2)) and the monthly instalment (PPh 25) are generally paid by the 15th of the following month.
Monthly returns	Generally filed by the 20th of the following month — even if there was no activity (a "nil" return).
VAT (PPN)	PKP registration is required once taxable turnover reaches IDR 4.8 billion a year. Statutory VAT rate is 12% since January 2025.
Annual corporate return	Due within four months after the end of the financial year — usually 30 April.
Filing system	Since 2025, registration, e-invoicing (e-Faktur), payments and returns run through the Coretax platform.

Why it matters

What happens when taxes are missed?

Indonesia's tax office matches data automatically. Small mistakes become expensive when they pile up.

Penalties & interest

Each late monthly or annual return carries an administrative fine, plus interest on any unpaid tax.

Blocked transactions

Tax status is checked for licences, immigration sponsorship and banking. An unclear record delays all of them.

Painful clean-ups

Years of unfiled nil returns take far longer to fix than to file on time.

What we handle

Every tax obligation — one team

Choose the filings you need, or let us run your whole tax calendar.

Tax registration

Company tax number (NPWP)
Coretax account setup
Tax certificates for licences and banks

Monthly income taxes

PPh 21, 23, 26, 4(2) and 25
Payment codes and monthly returns
Nil returns for dormant months

VAT (PPN)

PKP registration when required
e-Faktur tax invoices
Monthly VAT returns

Annual corporate return

Corporate income tax return (SPT Tahunan)
Fiscal adjustments
Supporting schedules

Expat director tax

Personal NPWP for foreign directors
Tax residency review
Annual personal return (due 31 March)

Tax office support

Replies to tax office letters
Clarification requests
Catch-up of missed periods

Tax calendar

Key tax deadlines at a glance

We track these for you and send reminders before each one.

Obligation	Frequency	Usual deadline
Withholding tax payments (PPh 21/23/26/4(2))	Monthly	15th of the following month
Monthly income tax instalment (PPh 25)	Monthly	15th of the following month
Monthly tax returns	Monthly	20th of the following month
VAT return (if PKP)	Monthly	End of the following month
Personal tax return (resident individuals)	Yearly	31 March
Annual corporate income tax return	Yearly	End of the 4th month after year-end (usually 30 April)

Deadlines reflect general rules and can change. We confirm the exact obligations for your company before we start.

Who it's for

Built for foreign-owned companies

Newly registered PT PMA

Start right: correct tax registration and filings from month one — even before your first sale.

Existing companies

Switching from another agent or behind on filings? We review your history and bring you up to date.

Foreign directors

Living in Indonesia more than 183 days or holding a KITAS? You may be a tax resident — we handle your personal return too.

How it works

From messy to monthly — in four steps

Free tax check

We review your registration and past filings — or start fresh for a new company.

Fixed quote

You get a written scope and a fixed monthly fee before anything starts.

Setup & clean-up

We set up Coretax and fix any gaps from previous periods.

Monthly routine

We file on time, every month, and confirm each filing to you.

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Your options

Doing it yourself vs. a typical agency vs. Sam Consulting

Here's an honest comparison so you can choose what fits your company.

	Do it yourself	Typical agency	Sam Consulting
Knows which rules apply to your company	✗ You research it yourself	~ Generic checklist	✓ Reviewed for your KBLI, size and setup
Works in Indonesian systems (OSS, Coretax, AHU)	~ Indonesian-language portals	✓ Yes	✓ Yes — and we explain every step in English
Reminders before deadlines	✗ Your own calendar	~ Sometimes	✓ Built into our client app
One contact for tax, legal and immigration	✗ Several agents	~ Usually separate teams	✓ One account manager
Price clarity	~ Hidden time cost	~ Often "from" pricing	✓ Fixed, written quote before work starts

Ways to work with us

Tax only — or tax with accounting

Tax compliance

For companies that keep their own books.

Monthly tax filings and payments
VAT when required
Annual corporate tax return
Reminders before every deadline

Get a quote

Tax + accounting

Books and taxes handled by one team — they always match.

Everything in Tax compliance
Monthly bookkeeping
Financial statements
One account manager

Get a quote

Every quote is fixed and in writing before work starts. Government and notary fees are listed separately, at cost.

FAQ

Tax questions

Can't find your question? Ask us — we reply fast.

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Does my company need to file taxes if it has no revenue yet?

Yes. Monthly and annual returns are required even with no activity — they are filed as "nil" returns. Missing them leads to penalties that build up over time.

What is NPWP and do I need it?

NPWP is the Indonesian tax identification number. Every company needs one to pay taxes, file returns and use many government services.

Do I have to register for VAT?

PKP registration is required once taxable turnover reaches IDR 4.8 billion in a year. Some companies register earlier because their clients need VAT invoices.

What is the corporate tax rate in Indonesia?

The standard corporate income tax rate is 22%. Some smaller companies can benefit from reduced rates on part of their income — we check if you qualify.

Do foreign directors pay tax in Indonesia?

A foreigner who stays in Indonesia more than 183 days in 12 months, or who intends to reside here, is generally a tax resident and must file an annual personal return by 31 March. We review each case.

Can you take over from my current tax agent?

Yes. We review your existing filings, fix any gaps, and then take over the monthly routine.

Related services

Know exactly where your company stands on tax.

Book a free 30-minute tax check. We'll tell you what's due, what's missing and what it costs to keep everything on time.

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Free first call — no commitment
Fixed, written quote before any work
One account manager for your whole file
Office in Central Jakarta since 2015

Company & business

Visas & documents

Temporary (KITAS)

Permanent (KITAP)