SPT Forms Used for Reporting PPh Article 26

On 3 November 2025 the Indonesian Tax Authority clarified that two types of tax returns are used for reporting PPh Article 26. The monthly return, SPT Masa, uses Form 1770‑1 and is filed each month, while the annual return, SPT Tahunan, uses Form 1770‑2 and is submitted once a year.

SPT Masa records every withholding transaction and must be submitted by the 20th of the following month together with the corresponding tax payment slip (SSP). SPT Tahunan consolidates the monthly data, is due by the end of March of the next year, and reconciles the total tax withheld with the payments made.

Accurate use of these returns ensures that withholding agents comply with their obligations, avoid administrative penalties, and provide reliable data for tax authorities to monitor revenue.