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1.3 Key reporting requirements and deadlines

Commentary

1.3.2 Annual reporting | Indonesia

Indonesia

In December, employers must issue Form 1721-A1 (withholding tax slip) and send it to their employees. Employees must file Form 1770 (an annual individual tax return).

Form 1721-A1 (withholding tax slip)

The employer can find Form 1721-A1 in Withholding Tax, Art 21 (see 1.3.1). Form 1721-A1 is a withholding tax slip that is issued by the employer on employee's income earned from their employer during the year. The content of Form 1721-A1 includes:

  1. Ìý

    •ÌýÌýÌýÌý all taxable income including:

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý salary

    2. Ìý

      –ÌýÌýÌýÌý allowances

    3. Ìý

      –ÌýÌýÌýÌý social security – employer's contribution (excluding old-age security and pension security)

    4. Ìý

      –ÌýÌýÌýÌý bonus

    5. Ìý

      –ÌýÌýÌýÌý religion allowance

    6. Ìý

      –

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