What essential document must be prepared before filing the annual SPT?

Viewers must prepare their withholding tax slip (bukti potong) as the nominal figures from this document will be entered into the kort.djp.go.id portal.

What selection must be made in the taxpayer identity section if there is no formal marital property agreement?

If the spouses file separately without a property agreement, the taxpayer should select 'terpisah' or 'MT' (Separate), which automatically adds Attachment 4 to the filing.

Where should the income details from the withholding slip be recorded in the SPT form?

The income details, including gross income and deductions, should be entered in Attachment 1 (L1), specifically in section D, by clicking 'Tambah' (Add).

What input is required in the main form's Credit Tax section (D) if PPh has been withheld by a third party?

If PPh was withheld, the user must select 'iya' (yes) and proceed to fill out Attachment 1, section E, which lists the details of the tax withholding proof.

What is the purpose of filling out Attachment 1, section A (Assets at the end of the tax year)?

Section A is used to declare all assets owned by the taxpayer at the end of the tax year, such as cash equivalents (savings/cash), receivables, investments, and movable/immovable property.

What PTKP code should be selected on Attachment 4 if the filer is a working wife with no dependents, as the children are dependents of the husband?

The presenter suggests selecting 'K G1/0' (Kawin/Married, 1 Income Earner, 0 Dependents) in this specific scenario for the combined non-taxable income calculation.

Cara Lapor SPT Tahunan Orang Pribadi Coretax DJP 100 % Berhasil

Prerequisites for E-Filing SPT Tahunan
📌 Before starting the submission, taxpayers must prepare their withholding tax slips (bukti potong), as the figures listed there will be entered into the DJP Online portal.
🔑 Access the official portal by visiting kort.djp.go.id and logging in using the user ID (NIK) and password.

Creating and Structuring the Draft SPT
📌 The process begins by selecting "Surat Pemberitahuan SPT" and choosing "Buat Konsep SPT" for individual PPh taxpayers.
📅 Ensure the tax period selected is "SPT Tahunan" covering the full year, e.g., January to December 2025.
📝 Select "Normal" as the SPT model and proceed to create the draft, which initially generates the Induk (Main Form) and Lampiran 1 (Attachment 1).

Filling Out Key Sections of the Main Form (Induk)
📌 In the header section, specify the source of income as "Pekerjaan" (Employment) and the bookkeeping method as "Pencatatan" (Recording).
👤 In Part A (Taxpayer Identity), if filing separately from a spouse without a prenuptial agreement, select "MT" (Memilih Terpisah), which automatically adds Lampiran 4.
📊 Part B (Summary of Net Income) requires answering 'Yes' to receiving domestic income from employment; subsequent fields often rely on data populated from Attachment 1, Section D.

Populating Attachment 1 (Lampiran 1) Data
📌 Income details are entered in Attachment 1, Section D (Income Proof) by clicking "Tambah" (Add) and inputting data from the withholding slip (NPWP, gross income, reduction amounts).
🔄 Once Section D is saved, the calculated net income automatically updates the Main Form (Induk) Parts B and C.
💰 Part D (Tax Credit) for withheld PPh must be filled out by completing Attachment 1, Section E (List of Withholding Proofs), detailing the withholding agent's NPWP, transaction details, and the PPh amount withheld (e.g., PPh Pasal 21 amount).

Completing Asset and Liability Details (Lampiran 1 Sections A & B)
📌 Attachment 1, Section A (Assets at Year-End) requires detailing assets like cash/equivalents (savings), receivables, investments, and movable/immovable property by clicking "Tambah".
📉 The "Ikhtisar Harta" (Asset Summary) totals the acquisition costs and current values automatically after entering individual asset details.
🚫 If there are no liabilities, Lampiran 1, Section B (Liabilities at Year-End) should be skipped.

Finalizing and Reporting the SPT
✅ Review the tax calculation in the Main Form; if the "PPH Kurang/Lebih Bayar" (PPh Payable/Refundable) section is blank, the submission is balanced (Aman).
🔐 Proceed to "Simpan Konsep" (Save Draft), then "Bayar dan Lapor" (Pay and Report), followed by generating an Authorization Code (Kode Otorisasi DJP) for digital signature confirmation.
📄 After successful submission, the SPT moves to "SPT Dilaporkan" (Reported SPT), where the Electronic Receipt (Bukti Penerimaan Elektronik - BPE) can be downloaded.

Key Points & Insights
➡️ Always prepare the withholding tax slip first, as details like NPWP and gross income must be accurately transferred to Attachment 1, Section D.
➡️ Selecting "MT" (Memilih Terpisah) for marital status automatically adds Lampiran 4, which requires specific input regarding spousal income if filing separately.
➡️ The system relies on sequential data entry; filling Attachment 1 (Sections D & E) must occur before the corresponding fields in the Main Form (Induk) are automatically populated.
➡️ For married filers choosing to report separately (MT), Lampiran 4 must include the spouse's gross income and net income figures from their respective withholding slips.

📸 Video summarized with SummaryTube.com on Feb 03, 2026, 02:24 UTC

Cara Lapor SPT Tahunan Orang Pribadi Coretax DJP 100 % Berhasil

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