PPh Orang Pribadi (Update 2023) - 11. Panduan Pengisian SPT 1770SS

Summary

This tutorial provides a step-by-step guide on how to fill out the SPT 1110s tax form via DJP Online. It covers logging in with NPWP, navigating through the form, entering income and deductions, and submitting the report. The video explains key steps such as selecting the correct tax status, entering income details, managing tax deductions, and handling various income sources like savings interest. The tutorial also emphasizes the simplicity of the process for those with basic income and minimal deductions, providing a comprehensive walkthrough for beginners.

Takeaways

• 😀 Login to DJP Online by entering the URL, NPWP, password, and security code.
• 😀 After logging in, you can download your NPWP by entering your email for a soft copy.
• 😀 Select 'Lapor' (Report) to start the process of filing your SPT and then choose 'Filing' to proceed.
• 😀 When creating a new SPT, you’ll be prompted to answer some questions, such as whether you're filing separately from your spouse.
• 😀 If your total income is under 60 million, you can use the simpler SPT 1770SS form.
• 😀 Ensure the tax year is correct (e.g., 2022) when filing your SPT.
• 😀 Your gross income (e.g., 59.5 million) will be entered in the form for calculation.
• 😀 Apply deductions and exemptions, such as the personal allowance (PTKP), to reduce taxable income.
• 😀 The system automatically calculates the tax liability (e.g., 101,250) based on the reported information.
• 😀 If any taxes have already been withheld by an employer or other party, input these figures to avoid double taxation.
• 😀 You can report additional income sources, like interest from savings or deposits, but they will not affect the overall tax calculations if taxed separately.

Q & A

What is the first step in logging into DJP Online for filing the SPT?

The first step is to visit the DJP Online website and enter your NPWP (tax identification number), password, and security code, then click 'login'.

Can I download my NPWP from DJP Online?

Yes, you can download your NPWP by entering your email address on the website, and it will be sent to you as a soft copy.

How do I start filing the SPT after logging in?

Once logged in, click the 'Lapor' (Report) button, select 'Filing', and you'll be directed to a page with a list of previously filed SPTs. From there, click 'Create SPT'.

What does the system ask after clicking 'Create SPT'?

After clicking 'Create SPT', the system will ask a series of questions, such as whether you are married or have a spouse with separate financial obligations, whether your income is below 60 million IDR, and more.

What SPT form should be used if your income is below 60 million IDR?

If your income is below 60 million IDR, you should use the 1770SS SPT form, which is designed for individuals with simpler tax situations.

What is the difference between a 'Normal' and 'Corrective' SPT?

A 'Normal' SPT is filed for the first time for a given tax year, while a 'Corrective' SPT is used if there was an error in a previously filed SPT, and you need to correct it.

What is included in the 'Penghasilan Bruto' (Gross Income) section?

The 'Penghasilan Bruto' section includes your total income before deductions, which in the example was 59.5 million IDR.

What are the 'Pengurangan' (Deductions) in the SPT form?

The 'Pengurangan' section refers to deductions, such as the personal deduction of 475,000 IDR, which reduces your taxable income.

How is the 'PTKP' (Taxable Income) determined in the SPT?

The 'PTKP' is determined based on your marital status and dependents. In the example, the PTKP for a single person without dependents is 54 million IDR.

What should be done if there are other taxable income sources, like interest from deposits or savings?

If you have other taxable income such as interest from deposits or savings, you should report it in the relevant section and provide the required supporting documents, such as proof of tax deductions.

Do I need to fill out asset and liability details in the 1770SS form?

No, in the 1770SS form, you do not need to provide detailed information about your assets and liabilities. You only need to report the total value of your assets and liabilities as of the end of the year.

What happens if no tax is due after filing the SPT?

If no tax is due, as in the example, you do not need to make any payments. The system will confirm that the tax has already been withheld and that no additional payment is required.