Guide to Reporting Zero Personal Income Tax Return in DJP Online and Offline, Check the Steps

Kapanlagi.com - Every Indonesian citizen registered as a taxpayer, whether they have abundant income or no income at all, still has the obligation to report the Annual Notification Letter (SPT) to the Directorate General of Taxes (DJP). Even though the reported tax status is zero, this obligation must still be fulfilled to avoid unwanted administrative fines.

Reporting a Zero SPT is usually done by individuals whose income is below the Non-Taxable Income (PTKP) threshold or those who have no income activity during the relevant tax year. This also applies to those who work for a single company with an annual income below Rp60 million. Although no tax is owed, reporting remains a requirement.

If you are still confused about the reporting process, don’t worry! DJP has provided online SPT reporting services through DJP Online, as well as manual options through tax offices. Let’s check the guide below so you can report your SPT easily and avoid late fines. This information is summarized by Kapanlagi.com on Wednesday (12/2).

1. Reporting a Zero Tax Return Online via DJP Online

The most practical and efficient way to report a zero tax return is through the official DJP Online site (djponline.pajak.go.id). Make sure you have prepared several important things before starting the online reporting process, namely:

• Population Identification Number (NIK) linked to your Taxpayer Identification Number (NPWP).
• Your own NPWP.
• Electronic Filing Identification Number (EFIN).
• Tax deduction proof (if any).

Even though your tax return is zero, the tax deduction proof can assist in the verification process.

Once all documents are ready, here are the steps for online reporting that need to be followed:

• Access the DJP Online site and log in using your NPWP/NIK and password.
• Look for the 'Report' menu or something similar.
• Then select 'e-Filing'
• Choose the SPT form 1770, 1770S, or 1770SS that corresponds to your status.
• The system will guide you to fill out the form completely, even if your tax return is zero.
• Ensure all data is filled in correctly and accurately.

After filling out the form, review all the data you have entered. Submit your tax return and save the Electronic Receipt (BPE) as proof of reporting. This BPE is very important for your personal records. If you encounter any issues or have questions during the online reporting process, you can contact the DJP help service available.

2. Reporting a Zero Tax Return Offline at the Tax Service Office (KPP)

Although online reporting is highly recommended due to its convenience and speed, you can still report a zero tax return offline at the Tax Service Office (KPP). However, this method requires more time and effort. The first step is:

• Download the appropriate tax return form from the DJP website or pick it up directly at the nearest KPP.
• Fill out the form completely and carefully. Remember, even though your tax return is zero, all sections of the form must be filled out correctly.
• After completing the form, submit it to the KPP according to your place of residence. You can send it directly or by mail.
• Don’t forget to keep a copy of the submission receipt as proof of your tax return reporting.

This offline method is less practical and efficient compared to online reporting. Therefore, DJP strongly encourages the use of the online method for the convenience and speed of the reporting process.

3. Deadline and Other Important Matters

The deadline for reporting the Annual Tax Return is approaching, and for the 2024 tax year, you must prepare the report before March 31, 2025. Don’t take it lightly; even if your tax return is zero, the obligation to report still exists!

The "zero" status indicates you have no tax obligations, but it is not a reason to neglect reporting. After submitting your tax return, whether online or offline, be sure to check its status on the DJP website to ensure everything goes smoothly.

Always update yourself with the latest information regarding tax regulations from official sources, and don’t hesitate to contact tax officers if anything is confusing. Remember, accuracy and compliance in reporting your tax return is your real contribution to supporting the development of our beloved country.

4. Consequences of Not Reporting a Zero Tax Return

Many believe that because their tax status is zero, reporting the tax return is unnecessary. However, there are consequences for those who neglect to report, which include:

• A fine of Rp100,000 per year: According to regulations, taxpayers who do not report their tax returns are subject to administrative sanctions.
• Potential blocking of NPWP: In some cases, the NPWP can be blocked if there is no annual tax report.
• Obstacles in financial services: An inactive NPWP can hinder credit applications or other financial transactions.

To avoid fines and administrative issues, make sure to report your tax return on time before the deadline of March 31, 2025.

5. People Also Ask (FAQ)

Q: What should I do if I forget my EFIN?

A: If you forget your EFIN, you can contact the nearest tax service office (KPP) or reach out to the DJP helpdesk via phone, email, or the M-Pajak app to retrieve your EFIN. They will assist you through the reactivation process.

Q: Are there penalties if I am late in reporting a zero tax return?

A: Yes, there are administrative penalties if you are late in reporting your tax return, even if your return is zero. The penalties consist of fines according to the applicable tax regulations. Therefore, it is very important to report your tax return before the specified deadline.

Q: How can I ensure that my tax return has been received by the DJP?

A: After submitting your tax return, whether online or offline, you can check the status of your return through the DJP Online website. The system will display the status of your return, whether it has been received, is still in process, or has been rejected. If rejected, you will need to correct and resubmit your tax return.

(kpl/rmt)