Badan Tidak Ada Kegiatan Usaha, Bagaimana Cara Lapor SPT Tahunannya?

Summary

This tutorial provides a step-by-step guide for filing an annual tax return (SPT) for a company with no business activities through the DCB online system. It explains the importance of correct reporting, the obligations of businesses with inactive NPWP status, and the penalties for non-compliance. The video details the necessary preparations, required documents, and the technical steps involved in submitting the SPT, such as using Adobe Reader, uploading financial statements, and verifying submission through email. The tutorial ensures that even businesses without income can easily complete their tax obligations.

Takeaways

• 😀 Every taxpayer must submit an annual SPT report, even if there are no business activities or income for the year.
• 😀 A company with an inactive NPWP is not required to submit an annual SPT, but an active NPWP still requires submission.
• 😀 Failure to submit the annual SPT when required may lead to a penalty of IDR 1 million based on the tax regulation.
• 😀 To confirm whether your NPWP is active, check it through the DCP online portal or visit the local KPP office.
• 😀 If a company's NPWP is non-effective but it has business activities, the company is still required to submit the annual SPT.
• 😀 Non-submission of SPT or incorrect submission can cause delays or issues in other administrative processes, such as procurement or credit applications.
• 😀 Ensure that the required documents are ready, such as financial reports, shareholder details, and a statement of no business activity before submitting the SPT.
• 😀 For electronic submission, the taxpayer must have an eFIN (Electronic Filing Identification Number), be registered at the relevant KPP, and have submitted previous electronic reports.
• 😀 If you are submitting the SPT manually, you can either deliver it in person, by post, or via courier to the KPP office.
• 😀 When completing the form, fill out mandatory fields correctly, and attach necessary documents such as the financial statement and the statement of no business activities.
• 😀 After submitting the SPT electronically, check your email for a receipt confirmation and keep the file as a record of your submission.

Q & A

What is the primary purpose of the tutorial in the video?

The tutorial explains how to file an SPT (annual tax report) for a body entity with no business activity using the DJP Online system.

Who is the target audience for this tutorial?

The tutorial is aimed at entities or taxpayers who have no business activities in a given tax year and need guidance on submitting their SPT.

Is it mandatory to file an SPT if a company has no business activity in a tax year?

Yes, it is mandatory for every company to file an SPT annually, even if they have no business activities or income, by the deadline of April 30 of the following year.

What happens if a company fails to submit the SPT on time?

Failure to submit the SPT on time results in a fine of IDR 1 million per year. Additionally, it can cause delays in processing other tax-related matters or applications for services like government procurement or business loans.

What is the significance of the NPWP status in the SPT submission process?

The NPWP status determines whether a company needs to file an SPT. If the NPWP is non-effective and the company has no business activities, it is not required to file. However, if the NPWP is active, the company must submit the SPT, even if there are no activities.

What should be prepared before filing the SPT?

Before filing the SPT, taxpayers should prepare supporting documents such as financial reports (Balance Sheet and Income Statement), a declaration letter stating no business activity, and shareholder and management details.

Can the SPT be filed manually, or is it only submitted online?

The SPT can be filed manually if the taxpayer has not registered for online filing or doesn't meet the electronic filing criteria. Otherwise, it should be submitted online via DJP Online.

What software or tools are required for submitting the SPT electronically?

To submit the SPT electronically, the taxpayer's device must be running Windows 10 or higher, have Adobe Reader installed to fill in the form, and be connected to the internet for downloading and submitting the form.

What happens if the financial reports or other documents are not uploaded correctly during the SPT filing process?

If the required documents are not uploaded correctly, the submission will be incomplete, and the SPT will not be successfully filed. It is essential to ensure all necessary documents, like the financial report and declaration letter, are uploaded properly.

What role does the verification code play in the SPT submission process?

The verification code, sent to the taxpayer's email, is required to confirm the SPT submission. It must be entered in the DJP Online system before the final submission of the SPT.