Understanding Monthly Income Tax Returns and Their Five Types

The Directorate General of Taxes (DGT) requires filing the Monthly Income Tax Return (SPT Masa PPh) through the Coretax system. According to Minister of Finance Regulation No. 81/2024, taxpayers must submit the return electronically within 20 days after the tax period ends.

SPT Masa PPh is divided into five variants: Pasal 21/26 for withholding on employment income, Unification covering several PPh categories, Final Net‑Asset Disclosure linked to tax amnesty, Voluntary Disclosure, and the Oil‑Gas Revenue Report for upstream activities. Each variant is governed by specific regulations and has its own attachment forms.

Knowing the correct SPT type enables taxpayers to meet deadlines, avoid penalties, and support state revenue. For businesses and withholding agents, using the proper format simplifies filing and tax data reconciliation.