DGT: Taxpayers Need Not Fear Filling Annual SPT Attachments

The Directorate General of Taxes (DGT) says the annual tax return for individuals and corporations no longer includes a special attachment for fiscal corrections of commercial net income. Fiscal adjustments, positive or negative, are now made directly in the profit‑and‑loss statement sections of Attachments 3A‑1 to 3A‑3 for individuals and Attachments 1A‑1L for corporations, as stipulated in Director‑General Regulation No PER‑11/PJ/2025. Attachment H of PER‑11/PJ/2025 outlines the profit‑and‑loss format, covering final‑tax income, fiscal adjustments and net fiscal income before tax incentives.

The government has decided not to raise the tobacco excise (CHT) or retail price (HJE) of cigarettes next year, a move that Chairman of DPR Commission XI Mukhamad Misbakhun says will broaden the tobacco industry’s base. The Ministry of Finance reports that tax revenue from taxpayers in the 35 % PPh bracket has risen steadily each year. DGT targets 14.5 million PPh annual returns for 2025, down from the 16.21 million target for 2024, with an estimated 13.5 million returns from individuals and 1 million from corporations.

The Ministry of Finance is drafting a regulation to cap loan‑cost charges using a loan‑cost‑to‑EBITDA ratio after extensive stakeholder consultations. The House of Representatives backs the Finance Minister’s firm action against DJP and DJBC staff involved in fraud, emphasizing the need for clean public‑finance management. DGT is also preparing measures to limit restitution payouts and ensure timely refunds for eligible taxpayers. Read the full source at news.ddtc.co.id (https://news.ddtc.co.id/berita/nasional/1814636/djp-wp-tak-perlu-khawatir-soal-pengisian-lampiran-1a-1l-spt-tahunan).