Tutorial Pengisian SPT 1771 Melalui e-Form - WP Badan UMKM

Direktorat Jenderal Pajak

16 Apr 202010:02

Summary

TLDRThis tutorial guides taxpayers, particularly business entities and small businesses not opting for Article 17 tax rates, on how to report taxes using SPT 1771 through an iPhone. It covers preparing financial reports, accessing the online tax service at www.pajak.co.id, installing necessary applications, filling out the SPT form, and uploading PDF attachments. The process includes entering depreciation data, shareholder information, income details, and calculating tax liabilities, concluding with uploading the filled form and receiving an electronic receipt as proof of submission.

Takeaways

📊 **Prepare Financial Reports**: You need to prepare financial reports including profit and loss statements, balance sheets, and depreciation schedules.
📱 **Use a Connected Device**: Use a device like a laptop or computer connected to the internet to report taxes.
🌐 **Visit the Tax Website**: Go to www.pajak.co.id to start the tax reporting process.
🔐 **Login Credentials**: Log in with your Tax Identification Number (NPWP) and password along with the security code.
📄 **PDF Document Upload**: Prepare your financial reports in a single PDF file for uploading.
📲 **Install Required Software**: Ensure that IDM Form Viewer is installed on your device for viewing and filling out tax forms.
📝 **Fill Out the SPT Form**: Start filling out the SPT form by selecting the tax year and choosing the appropriate SPT status.
🔍 **Check for Corrections**: If you need to correct a previously submitted SPT, select the 'correction' option.
💼 **Business Details**: Fill in the business details such as depreciation list, shareholder information, and management structure.
💵 **Income and Tax Calculation**: Input the type of income received and if applicable, the final tax (PP23) rate and amount.
📉 **Expenses and Revenue**: Enter the cost of goods sold and other expenses from the profit and loss statement.
📑 **Automatic Calculation**: The system automatically calculates the necessary tax figures once the data is inputted.
📧 **Email Verification**: Use the verification code sent to your registered email to verify your submission.
📤 **Submission and Notification**: After submission, you will receive an electronic receipt as proof of your tax report submission.

Q & A

What is the tutorial about?
-The tutorial is about how to report taxes using SPT (Surat Pemberitahuan PPh) 1771 for corporate taxpayers and small and medium businesses (UMKM) in Indonesia using an iPhone.
Who is the tutorial suitable for?
-The tutorial is suitable for corporate taxpayers and small and medium businesses (UMKM) that do not opt for the use of Article 17 tax rates or normal tax rates.
What financial reports are needed to start the tax reporting process?
-To start the tax reporting process, one needs to prepare financial reports such as profit and loss statements, balance sheets, depreciation schedules, and gross distribution lists.
What format should the financial reports be in for uploading?
-The financial reports should be in a single PDF file for uploading during the submission phase.
What is the first website to visit for the tax reporting process?
-The first website to visit is www.pajak.co.id, where you need to log in with your Tax Identification Number (NPWP) and password.
What application is required to be installed on the device for the tax reporting process?
-The IDM Form Viewer application is required to be installed on the device for the tax reporting process.
How does one create an SPT in the tax reporting process?
-To create an SPT, one must click on the 'Create SPT' button after ensuring the IDM Form Viewer application is installed. Then, fill in the form, select the tax year, and choose whether it's a normal SPT or a correction.
What is the purpose of Appendix 1A in the SPT 1771 form?
-Appendix 1A in the SPT 1771 form is used to list the fiscal depreciation according to the financial reports.
What information is required in Appendix 6 of the SPT 1771 form?
-Appendix 6 is filled out only if the corporate taxpayer has capital participation in other business entities.
What details should be included in Appendix 5 of the SPT 1771 form?
-Appendix 5 should include data on shareholders and/or owners' equity, as well as information on the board of directors or commissioners of the taxpayer's corporation.
How is the income subject to final income tax (PPH final) reported in the SPT 1771 form?
-The income subject to final income tax (PPH final) is reported in Appendix 4 of the SPT 1771 form, where one must fill in the type of income obtained and the applicable tax rate.
What is the role of Appendix 3 in the SPT 1771 form?
-Appendix 3 is used to report any tax deductions or withholdings made by third parties, as per the type of tax.
How are the business distribution figures reported in the SPT 1771 form?
-Business distribution figures are reported in Appendix 2 of the SPT 1771 form, which is filled out based on the profit and loss statement from the financial reports.
What is the final step before submitting the SPT 1771 form?
-The final step before submitting the SPT 1771 form is to upload the prepared PDF attachment and verify the submission through a verification code sent to the registered email.

Outlines

00:00

📱 Tax Reporting Tutorial for Businesses Using SPT 1771 on iPhone

This tutorial is designed for corporate taxpayers and small businesses not opting for the 17th article tax rate or standard rate. It covers the preparation of financial reports such as profit and loss statements, balance sheets, and depreciation schedules in PDF format for uploading. The process begins with accessing the tax portal at www.pajak.co.id, logging in with tax identification numbers and passwords, and navigating to the digital tax service dashboard. The tutorial instructs users to install the IDM form viewer app if not already present. It guides users through filling out the SPT 1771 form, starting with the main data form, selecting the tax year, and choosing between a normal or correction SPT. It also details how to fill out specific attachments like 1A for depreciation, 6 for capital contributions, 5 for shareholding data, and 4 for income types subject to final tax calculations. The tutorial includes instructions for filling out attachment 3 for tax deductions and attachment 2 for financial statements, emphasizing automatic calculations by the system.

05:00

🔍 Completing and Submitting SPT 1771 Using Financial Reports

The second paragraph continues the tutorial by instructing users on how to input operational distribution data from financial profit and loss reports into the SPT 1771 form. It explains the automatic calculation of data from previous attachments by the system. The tutorial then guides users to select the main form for further details, including filling out statement elements from the balance sheet and profit and loss report. It emphasizes the importance of correctly filling out the SPT 1771 form with the taxpayer's information and navigating to the upload page for the prepared PDF attachments. The process concludes with submitting the form and receiving a verification code via email to complete the submission. Upon successful upload, users will receive an electronic receipt as proof of reporting. The tutorial ends with contact information for further assistance and a call to action for a strong Indonesian tax system.

Mindmap

Keywords

💡SPT

SPT stands for 'Surat Pemberitahuan Pajaker', which is an Indonesian term for a taxpayer's notification letter. In the context of the video, it refers to a form that businesses must fill out to report their taxes. The script guides viewers on how to prepare and submit an SPT using an iPhone, emphasizing the digital transformation of tax reporting in Indonesia.

💡Wajib Pajak Badan

This term translates to 'Corporate Taxpayer' in English. It refers to a company or entity that is legally obligated to pay taxes. The script mentions that the tutorial is suitable for corporate taxpayers, indicating that the instructions are for businesses rather than individuals.

💡UMKM

UMKM stands for 'Usaha Mikro, Kecil, dan Menengah', which translates to 'Small and Medium Enterprises' in English. The script mentions that the tutorial is particularly useful for these types of businesses, suggesting that the instructions cater to their specific needs regarding tax reporting.

💡Laporan Keuangan

This term translates to 'Financial Report'. The script emphasizes the importance of preparing a financial report, such as a profit and loss statement and balance sheet, as part of the tax reporting process. These documents are crucial for calculating tax liabilities and must be uploaded in PDF format.

💡PPH Final

PPH stands for 'Pajak Penghasilan Hiburan', which translates to 'Entertainment Income Tax'. However, in the context of the script, it refers to a final tax that is withheld at the source of income. The tutorial explains how to report income subject to final tax, which is a key aspect of tax compliance for businesses.

💡IDM Form Viewer

IDM Form Viewer is a software application mentioned in the script as a requirement for viewing and filling out tax forms. It is an example of digital tools that taxpayers are encouraged to use to facilitate the tax reporting process, reflecting the move towards electronic tax filing.

💡Pajak

Pajak means 'Tax' in Indonesian. The script provides a step-by-step guide on how to report various types of taxes, such as income tax and final tax, using the SPT form. Understanding the concept of 'pajak' is essential for taxpayers to fulfill their obligations correctly.

💡DJP

DJP stands for 'Dinas Keuangan Provinsi', which translates to 'Provincial Finance Service'. The script mentions that once the SPT is submitted, it will be recorded in the DJP system, indicating the final destination of the tax report and the authority responsible for processing it.

💡Laporan Laba Rugi

This term translates to 'Profit and Loss Report'. The script instructs taxpayers to fill out certain sections of the SPT form using data from their profit and loss report, such as cost of goods sold and operating expenses. This report is a key component of financial reporting and tax calculation.

💡Neraca

Neraca means 'Balance Sheet' in Indonesian. The script advises taxpayers to use their balance sheet to fill out certain sections of the SPT form, such as the elements of the balance sheet. The balance sheet provides a snapshot of a company's financial position at a specific point in time.

💡Verifikasi

Verifikasi means 'Verification' in Indonesian. The script mentions a step where taxpayers must verify their submission by entering a verification code sent to their registered email. This step ensures the authenticity of the submission and adds a layer of security to the tax reporting process.

Highlights

Tutorial for tax reporting using SPT 1771 on iPhone

Applicable for corporate taxpayers and small businesses not choosing article 17 tax rates

Prepare financial reports such as income statements and balance sheets

Use devices like laptops or computers with internet connection

Upload financial reports in a single PDF file for submission

Visit www.pajak.co.id and log in with Tax Identification Number and password

Ensure IDM Form Viewer app is installed on the device

Create SPT by filling in the form and selecting the tax year

Correct any errors in previously reported annual SPTs by choosing 'correction' status

System automatically downloads and opens the document

Complete the main data on the SPT 1771 attachment for small businesses

Enter depreciation data according to financial reports

Fill in attachment 6 if the corporate taxpayer has capital participation in other businesses

Enter shareholder or owner capital data in attachment 5

Report income types obtained in attachment 4

If subject to final tax, enter income and applicable tax rate in the provided table

Enter tax deductions or withholdings in attachment 3 if applicable

Fill in attachment 2 with financial statement data from the income statement

System automatically calculates data entered in previous attachments

Enter business turnover data in the financial income statement

Complete the main form with correct statements, NPWP name, place, and date

Upload the prepared PDF attachment before submitting

Receive a verification code via email and submit it to complete the process

Upon completion, receive an electronic receipt as proof of SPT reporting

For further assistance, visit www.jw.org or contact the tax hotline