Download 1771 Badan: A Guide to Filing Corporate Income Tax in Indonesia
If you are a corporate taxpayer in Indonesia, you need to file your annual income tax return using the form called 1771 Badan. This form is a mandatory document that reports your income, expenses, assets, liabilities, and tax obligations for the fiscal year. In this article, we will explain what 1771 Badan is, how to download it, how to fill it out, how to submit it, and how to check its status and get its receipt.
What is 1771 Badan?
1771 Badan is an electronic form that is used by corporate taxpayers in Indonesia to declare their income tax for the fiscal year. It is issued by the Directorate General of Taxes (DGT), which is the authority responsible for administering and collecting taxes in Indonesia. The form consists of several sections that cover various aspects of the corporate taxpayer's financial situation, such as income, expenses, assets, liabilities, tax calculation, tax payment, tax credit, tax refund, and tax exemption.
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The purpose and benefits of 1771 Badan
The main purpose of 1771 Badan is to comply with the tax laws and regulations in Indonesia. By filing this form, corporate taxpayers can report their income and expenses accurately, calculate their tax liability correctly, pay their tax dues on time, claim their tax credits or refunds if applicable, and avoid any penalties or sanctions for late or incorrect filing. Additionally, filing 1771 Badan can also provide some benefits for corporate taxpayers, such as:
Improving their financial transparency and accountability
Enhancing their reputation and credibility among stakeholders
Facilitating their access to financial services and incentives
Supporting their business development and growth
The requirements and eligibility of 1771 Badan
According to the DGT, all corporate taxpayers in Indonesia are required to file 1771 Badan every year. A corporate taxpayer is defined as any entity that conducts business activities in Indonesia or receives income from sources in Indonesia, such as:
Limited liability companies (PT)
Cooperatives (Koperasi)
Foundations (Yayasan)
Associations (Perkumpulan)
Foreign companies or branches (Bentuk Usaha Tetap)
Other entities that are recognized as legal entities under Indonesian law
The only exception is for corporate taxpayers that are subject to final income tax (PPh Final), such as those engaged in certain sectors or activities that are regulated by specific laws or regulations. These taxpayers do not need to file 1771 Badan, but they need to file a different form called SPT Tahunan PPh Final.
The types and formats of 1771 Badan
There are two types of 1771 Badan There are two types of 1771 Badan, depending on the accounting method used by the corporate taxpayer:
1771 Badan Sederhana: This type is for corporate taxpayers that use the cash basis accounting method, which means they record their income and expenses when they receive or pay cash.
1771 Badan Biasa: This type is for corporate taxpayers that use the accrual basis accounting method, which means they record their income and expenses when they earn or incur them, regardless of when they receive or pay cash.
Both types of 1771 Badan have the same format and structure, but they have different codes and labels. The format of 1771 Badan is an electronic form that can be downloaded, filled out, and submitted online using the DGT's applications. The form has a standard layout that consists of four parts:
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Header: This part contains the basic information of the corporate taxpayer, such as name, address, tax identification number (NPWP), fiscal year, and type of form.
Body: This part contains the main sections of the form, such as income, expenses, assets, liabilities, tax calculation, tax payment, tax credit, tax refund, and tax exemption.
Footer: This part contains the signature and stamp of the corporate taxpayer or their authorized representative, as well as the date of submission.
Attachment: This part contains the supporting documents or schedules that are required or optional to be attached to the form, such as financial statements, tax invoices, tax slips, and other relevant documents.
How to download 1771 Badan?
To download 1771 Badan, corporate taxpayers can use one of the following methods:
The steps to download 1771 Badan from the official website of the DGT
Go to the official website of the DGT at .
Select the menu "Perpajakan" and then "Formulir Perpajakan".
Choose the category "SPT Tahunan" and then "Badan".
Click on the link "Download Formulir SPT Tahunan PPh Badan" and then choose either "Sederhana" or "Biasa" depending on your accounting method.
Save the file to your computer and open it with a compatible software such as Adobe Acrobat Reader.
The steps to download 1771 Badan from the e-Form application of the DGT
Download and install the e-Form application from the official website of the DGT at .
Open the e-Form application and enter your NPWP and password.
Select the menu "Formulir" and then "SPT Tahunan PPh Badan".
Choose either "Sederhana" or "Biasa" depending on your accounting method.
The form will be automatically downloaded and opened in the application.
The steps to download 1771 Badan from the e-Filing application of the DGT
Go to the official website of the DGT at .
Login with your NPWP and password.
Select the menu "SPT Tahunan" and then "Badan".
Choose either "Sederhana" or "Biasa" depending on your accounting method.
The form will be automatically downloaded and opened in a new tab or window.
How to fill out and submit 1771 Badan?
To fill out and submit 1771 Badan, corporate taxpayers need to follow these general instructions and guidelines:
The general instructions and guidelines for filling out 1771 Badan
Use a computer with a stable internet connection and a compatible software or browser to open and edit the form.
Fill out the form completely and accurately using black or blue ink. Do not leave any blank spaces or use correction fluid or tape. If there is no information to be filled in a certain field, write "0" or "-".
Use Indonesian language and Rupiah currency. If there is any information in a foreign language or currency, provide a translation or conversion using the official exchange rate issued by Bank Indonesia.
<li Use the official tax regulations and guidelines as the basis for filling out the form. If there is any doubt or ambiguity, consult with a tax professional or contact the DGT's call center at 1500200.
Review the form carefully before submitting it. Make sure there are no errors or inconsistencies in the data and calculations. Use the "Validasi" or "Cek Validitas" button to check the validity of the form.
Save a copy of the form and its attachments for your own records. You may need to provide them as evidence in case of any tax audit or dispute.
The specific instructions and examples for filling out each section of 1771 Badan
The following table shows the specific instructions and examples for filling out each section of 1771 Badan. Note that these are only general guidelines and may vary depending on the type and format of the form, as well as the specific circumstances of the corporate taxpayer. Therefore, it is advisable to refer to the official instructions and examples provided by the DGT in their website or application.
Section
Instructions
Examples
Header
Fill in the basic information of the corporate taxpayer, such as name, address, NPWP, fiscal year, and type of form. Use capital letters and numbers. Do not use punctuation marks or symbols.
Name: PT ABCDAddress: Jl. XYZ No. 123, Jakarta 10110NPWP: 01.234.567.8-901.000Fiscal Year: 2022Type of Form: 1771 Badan Biasa
Income
Fill in the income received by the corporate taxpayer from various sources, such as sales, services, dividends, interest, royalties, rent, etc. Use the gross amount before deducting any expenses or taxes. If there is more than one source of income, use a separate row for each source. If there is no income from a certain source, write "0" or "-".
Sales: 1000000000Services: 500000000Dividends: 100000000Interest: 50000000Royalties: 0Rent: 0Etc.
Expenses
Fill in the expenses incurred by the corporate taxpayer for various purposes, such as cost of goods sold, salaries, utilities, depreciation, interest, taxes, etc. Use the net amount after deducting any discounts or allowances. If there is more than one type of expense, use a separate row for each type. If there is no expense for a certain purpose, write "0" or "-".
Cost of Goods Sold: 600000000Salaries: 200000000Utilities: 50000000Depreciation: 100000000Interest: 50000000Taxes: 100000000Etc.
Assets
Fill in the assets owned by the corporate taxpayer at the beginning and end of the fiscal year, such as cash, accounts receivable, inventory, fixed assets, investments, etc. Use the fair market value or book value of the assets. If there is more than one category of asset, use a separate row for each category. If there is no asset in a certain category, write "0" or "-".
Cash: 100000000 (beginning), 150000000 (end)Accounts Receivable: 200000000 (beginning), 250000000 (end)Inventory: 300000000 (beginning), 350000000 (end)Fixed Assets: 400000000 (beginning), 450000000 (end)Investments: 500000000 (beginning), 550000000 (end)Etc.
Liabilities
Fill in the liabilities owed by the corporate taxpayer at the beginning and end of the fiscal year, such as accounts payable, loans, bonds, taxes payable, etc. Use the principal amount or face value of the liabilities. If there is more than one category of liability, use a separate row for each category. If there is no liability in a certain category, write "0" or "-".
Online: Go to the official website of the DGT at and login with your NPWP and password. Select the menu "Status SPT" and then "Badan". Enter your fiscal year and type of form. You will see the status of your 1771 Badan, such as "Received", "Processed", "Approved", or "Rejected". You can also download the receipt of your 1771 Badan from this website.
Offline: Visit the nearest tax office and bring your NPWP and a copy of your 1771 Badan. Ask the tax officer to check the status of your 1771 Badan in their system. You will receive a printed receipt of your 1771 Badan from the tax office.
The ways to get the receipt of 1771 Badan online and offline
Online: Go to the official website of the DGT at and login with your NPWP and password. Select the menu "Bukti Penerimaan" and then "Badan". Enter your fiscal year and type of form. You will see the receipt of your 1771 Badan, which contains the date and time of submission, the number and amount of tax payment, and the signature and stamp of the DGT. You can download, print, or save the receipt of your 1771 Badan from this website.
Offline: Visit the nearest tax office and bring your NPWP and a copy of your 1771 Badan. Ask the tax officer to print the receipt of your 1771 Badan from their system. You will receive a printed receipt of your 1771 Badan from the tax office.
Conclusion
In conclusion, 1771 Badan is an important form that corporate taxpayers in Indonesia need to file every year to declare their income tax for the fiscal year. It is a mandatory document that reports their income, expenses, assets, liabilities, and tax obligations for the fiscal year. To file 1771 Badan, corporate taxpayers need to download it, fill it out, and submit it online or offline using the DGT's applications or website. They also need to check its status and get its receipt online or offline using the same methods. By filing 1771 Badan, corporate taxpayers can comply with the tax laws and regulations in Indonesia, as well as enjoy some benefits for their business.
FAQs
Here are some frequently asked questions about 1771 Badan:
What is the deadline for filing 1771 Badan?
The deadline for filing 1771 Badan is four months after the end of the fiscal year. For example, if the fiscal year ends on December 31, 2022, then the deadline for filing 1771 Badan is April 30, 2023.
What are the penalties for late or incorrect filing of 1771 Badan?
The penalties for late or incorrect filing of 1771 Badan are as follows:
Late filing: A fine of 2% per month of the tax due, up to a maximum of 48%.
Incorrect filing: A fine of 100% or 200% of the underpaid tax, depending on whether it is due to negligence or intention.
How can I correct or amend my 1771 Badan?
You can correct or amend your 1771 Badan by filing a revised form within three years after the original submission date. You need to indicate that it is a revised form by checking the box "SPT Koreksi" in the header section. You also need to attach an explanation letter stating the reason and reference for the correction or amendment.
How can I get a refund for my overpaid tax?
You can get a refund for your overpaid tax by filing a refund application along with your 1771 Badan. You need to indicate that it is a refund application by checking the box "Permohonan Restitusi" in the header section. You also need to attach a bank account statement showing your name and account number.
How can I contact the DGT for more information or assistance?
You can contact the DGT for more information or assistance by using one of these methods:
Call center: Dial 1500200 from any phone.
Email: Send an email to . 44f88ac181