This video provides a comprehensive tutorial in Indonesian on how to file the Annual Corporate Income Tax Return (SPT Tahunan PPH Badan) using the Cortex system, targeting businesses with gross revenue between IDR 4.8 billion and IDR 50 billion annually.

Four Stages of SPT Filing in Cortex
📌 The filing process is divided into four main stages: document preparation, login and SPT creation, filling the main SPT form (Induk SPT), and finally, filling the appendices (Lampiran SPT).
📂 Document Preparation requires gathering essential records like the Income Statement (Laba Rugi), Balance Sheet (Neraca), and Withholding/Collection Slips (Bukti Potong/Pungut).
🔑 The filing sequence in Cortex starts with the main SPT form first, followed by the appendices, which is noted as a difference from previous applications.

Main SPT Form (Induk SPT) Completion
📊 For Section B, selecting the Business Sector (Sektor Usaha) (e.g., Trading/Perdagangan) determines the required financial statement reconciliation in Appendix 1 (e.g., L1C).
❓ Section C addresses tax treatments: Section C.1.A concerns final PPh income (answering 'No' in the example means no certain gross revenue was subject to final PPh), while C.2 and C.3 prompt input regarding final PPh income (e.g., rent) and non-taxable income (e.g., dividends), which link to Appendix 4.
🧮 Section D covers PPh calculation, where Net Fiscal Income is derived, potentially adjusted by tax facilities. The example uses the Article 31E PPh Law facility for taxpayers with gross turnover up to IDR 50 billion, leading to PPh Payable calculation (D.11 multiplied by D.9 minus D.10).
📉 Section E handles PPh deductions, primarily Tax Credits (Kredit Pajak) from Appendix 3 (E.13) and installments (PPh Pasal 25) payments (E.14).

Filling Required Appendices
📄 Appendix 1C (L1C) requires inputting or keying in data for the Income Statement (Part A) and Balance Sheet (Part B) if not using XBRL import.
👥 Appendix 2 (L2) auto-populates shareholder and management data from the Cortex profile, requiring verification or adjustment of foreign origin data.
🧾 Appendix 3 (L3) details foreign income (key-in required) and PPh withheld by other parties. Example shows keying in a PPh Pasal 22 collection slip from government procurement transactions (DPP Rp10 million, PPh Rp150,000).
💵 Appendix 4 (L4) lists income subject to final PPh (auto-filled if data exists) and non-taxable income (key-in required for both sections A and B).
⚙️ Appendix 8 (L8) calculates PPh using the Article 31E rate reduction based on annual gross turnover input.
💰 Appendix 6 (L6) calculates the PPh Pasal 25 installment for the current tax year, derived by dividing the net PPh payable (after credits) by 12 months.
🔬 Appendix 9 (L9) is mandatory if depreciation/amortization expenses are claimed (Part H, Q.21E answered 'Yes'). This section details depreciation for tangible assets (4 groups), buildings (permanent/non-permanent), and intangible assets (4 groups).
💸 Appendix 11B (L11B) calculates deductible borrowing costs based on EBITDA, auto-filling based on the system's calculation, though manual adjustment is possible.

Final Submission and Payment
✅ Before submission, Part I requires uploading required appendices (e.g., Financial Statements in PDF format).
✍️ Part J requires checking the statement and inputting the signing position before submission.
💳 Payment options include using Tax Deposit Balance (if sufficient) or generating a Billing Code (Kode Billing). Status moves to 'Awaiting Payment' if using a billing code, or 'Reported' immediately if using deposit or if the status is Nihil or Overpayment.
📞 For further assistance, contact Kring Pajak at 1500200 or visit www.pajak.go.id.

Key Points & Insights
➡️ The Cortex system streamlines reporting for eligible corporate taxpayers by structuring the process across four sequential stages.
➡️ Taxpayers must verify auto-filled data in appendices like L2 (shareholders) and L4 (final PPh income) and key in required manual data for financial statements (L1C) and non-taxable income (L4).
➡️ The selection in the main form (Part D.11) regarding the Article 31E tariff dictates the subsequent calculation required in Appendix 8.
➡️ Successful filing requires uploading mandatory documents (like audited financial statements) in the correct format (PDF) during the submission stage (Part I).

📸 Video summarized with SummaryTube.com on Oct 09, 2025, 08:36 UTC