Indonesia Tax filing deadlines
Indonesia Tax filing deadlines: 5 deadline rules held, cited to 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: Coretaxpedia. Last checked against the official source on 13 Oct 2026.
Official source: 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: Coretaxpedia · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Indonesia for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 5 deadline rules |
|---|---|
| In force from | — |
| Official source | 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: Coretaxpedia — Batas waktu lapor/bayar (Direktorat Jenderal Pajak) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://asiaref.dev/v1/id/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/id/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/id/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | PPN/PPnBM — payment and SPT Masa PPN, monthly Pengusaha Kena Pajak (PKP) — PPN/PPnBM per Masa Pajak (calendar month) | monthly | last day of the following month | moves to the next business day | Coretaxpedia — Batas waktu lapor/bayar (Direktorat Jenderal Pajak) “ppn/ppnbm akhir bulan berikutnya akhir bulan berikutnya” | 2026-10-13 |
| PAYE / payroll withholding | PPh Pasal 21/26 withheld from employees — payment (penyetoran), monthly Pemotong PPh Pasal 21/26 (employers and other withholders) | monthly | 15th day of the following month | moves to the next business day | Coretaxpedia — Batas waktu lapor/bayar (Direktorat Jenderal Pajak) “pph tanggal 15 bulan berikutnya tanggal 20 bulan berikutnya” | 2026-10-13 |
| PAYE / payroll withholding | PPh Pasal 21/26 — SPT Masa (monthly return) Pemotong PPh Pasal 21/26 | monthly | 20th day of the following month | moves to the next business day | Coretaxpedia — Batas waktu lapor/bayar (Direktorat Jenderal Pajak) “pph tanggal 15 bulan berikutnya tanggal 20 bulan berikutnya” | 2026-10-13 |
| Corporate income tax | PPh Pasal 25 — monthly corporate income tax instalment Wajib Pajak Badan (and individuals) liable to PPh Pasal 25 instalments | monthly | 15th day of the following month | moves to the next business day | Coretaxpedia — Batas waktu lapor/bayar (Direktorat Jenderal Pajak) “pph tanggal 15 bulan berikutnya tanggal 20 bulan berikutnya” | 2026-10-13 |
| Corporate income tax | SPT Tahunan PPh Wajib Pajak Badan (corporate annual return) Wajib Pajak Badan | annual | last day of the 4th month after the period ends | source silent; not moved, flagged | Batas Waktu Lapor — Direktorat Jenderal Pajak “Paling lama 4 Bulan setelah akhir Tahun Pajak (30 April)” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | PPh Pasal 21/26 withheld from employees — payment (penyetoran), monthly | 2026-09-01 – 2026-09-30 | — |
| 2026-10-15 | PPh Pasal 25 — monthly corporate income tax instalment | 2026-09-01 – 2026-09-30 | — |
| 2026-10-20 | PPh Pasal 21/26 — SPT Masa (monthly return) | 2026-09-01 – 2026-09-30 | — |
| 2026-11-02 | PPN/PPnBM — payment and SPT Masa PPN, monthly | 2026-09-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday; 2026-11-01 Sunday |
| 2026-11-16 | PPh Pasal 21/26 withheld from employees — payment (penyetoran), monthly | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday |
| 2026-11-16 | PPh Pasal 25 — monthly corporate income tax instalment | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday |
| 2026-11-20 | PPh Pasal 21/26 — SPT Masa (monthly return) | 2026-10-01 – 2026-10-31 | — |
| 2026-11-30 | PPN/PPnBM — payment and SPT Masa PPN, monthly | 2026-10-01 – 2026-10-31 | — |
| 2026-12-15 | PPh Pasal 21/26 withheld from employees — payment (penyetoran), monthly | 2026-11-01 – 2026-11-30 | — |
| 2026-12-15 | PPh Pasal 25 — monthly corporate income tax instalment | 2026-11-01 – 2026-11-30 | — |
| 2026-12-21 | PPh Pasal 21/26 — SPT Masa (monthly return) | 2026-11-01 – 2026-11-30 | 2026-12-20 2026-12-20 Sunday |
| 2026-12-31 | PPN/PPnBM — payment and SPT Masa PPN, monthly | 2026-11-01 – 2026-11-30 | — |
| 2027-01-15 | PPh Pasal 21/26 withheld from employees — payment (penyetoran), monthly | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | PPh Pasal 25 — monthly corporate income tax instalment | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-20 | PPh Pasal 21/26 — SPT Masa (monthly return) | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-02-01 | PPN/PPnBM — payment and SPT Masa PPN, monthly | 2026-12-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday.
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Other Indonesia series: Policy Rate (BI-Rate) · Value Added Tax (Pajak Pertambahan Nilai, PPN) · VAT registration threshold · Minimum Wage (Upah Minimum) · Public Holidays (Hari Libur Nasional) · Consumer Price Index Inflation (Inflasi IHK) · Corporate Income Tax (Pajak Penghasilan Badan) · Withholding tax rates · Statutory default interest (bunga moratoir) · Personal Income Tax (Pajak Penghasilan Orang Pribadi, PPh OP) · Statutory social-insurance contributions
The same figure elsewhere: Japan · Malaysia · Oman · Pakistan · Qatar · all 16