Building Construction, Renovation & Maintenance

Lodging Your Tax Amnesty


Income tax and how to lodge the Indonesian Government Tax Amnesty

Instructions on How to Lodge an Indonesian Government Tax Amnesty Declaration

Work out what assets and debts you will declare, fill in the amnesty declaration form and accompanying letters, lodge at your local tax office and how to do the lodging process - a step by step guide.

Note that if you get this wrong you can submit a new statement (up to 3 are allowed) and you can get money back if you make a mistake and pay too much.


See the full Fixed Abode article "Taxidermy For Beginners" here


Here is a step by step process.

1 Get information

The starting point is the tax office’s amnesty help desk. Here there are very helpful staff who will provide you all the information you need about the amnesty and how to fill the firms in. You are treated anonymously so you do not need to “give anything away” until you lodge the form.

Go and join the help desk queue early in the day or you may have to wait a while.

The help desk will give you a CD with the amnesty forms on them. They will walk you through the different forms and explain them to you. Once you understand the forms much of the amnesty becomes clear.

You should also ask how you make the amnesty payment to a bank and they will give you the details.

It is best if you do not use a tax consultant unless you are absolutely sure the consult is licensed and trustworthy. This needs great care because there are people around who will lead you down the wrong track so they can take advantage of you. The help desk can tell you if your consultant is licensed or not.

2 Go through the tax forms and understand them.

Open the file "Formulir Tax Amnesty 903 SINKRON.xlsx".

You can get the form on a CD from the tax help desk or you can download the file here:

Formulir Amnesti Pajak Terintegrasi 903.xlsx

NOTE that you need to be careful, it is a Microsoft Exel document and can be temperamental.

The form has a series of worksheets in it.

At first the forms may look a bit daunting but once you understand them you will find in fact they are straightforward and automated. You put in your details which are then automatically inserted in the forms. The forms themselves do the calculations for you.

On the first worksheet “Isian Data” you enter your personal details and, if you are using a tax consultant, the consultants name etc.

The next worksheet “Formulir TA Otomatis” is the overall declaration form which automatically fills in information you put in on other worksheets. It has your name tax file number, a list of your assets and debts you are declaring and the calculations of the amnesty to be paid. You also need to tick the boxes for the forms you will be attaching. Some forms may need a stamp duty stamp to be signed over.

You then have a series of sections to fill in:
"Worksheet A" is where you list assets or debts you declared on your last tax return (leave it blank if nothing was declared).
A1 is assets
A2 is debts.

Note that there is an identification code for each type of asset or debt which are listed . If you click in the box "Nama Harta” (name of the asset) it should give you a list to select from and this will then automatically fill in the Koda Harta (asset code). In this section you list your assets, when you acquired them, where they are held and under whose name. In some cases such as investments you may fill in covering document numbers and other information.

Note that at this stage the documents are independent on your computer, nothing is going back to the tax department so you can play around as much as you like.

Go through each section and fill them in.

Worksheet B" is the important one, this is the assets held in Indonesia that have not been previously declared.
Once again B1 is assets and B2 is debt. Note that debts can also be declared and are offset against the assets.

Worksheet C" is for assets and debts held overseas that will be repatriated to Indonesia. C1 is assets and C2 is debt.

Worksheet D" is for assets and debts held overseas that will not be repatriated to Indonesia.

Worksheet E" is a summary of the amounts you have filled in in sections A to D.

Worksheet REF” is a list of asset identification codes and country identification codes used in the automated forms process. (If you are not using Microsoft Office the automated process might not work and you may have to manually transfer these codes).

Tidak Mengalihkan Harta” is a form you sign to declare that you will not take assets out of the country form 3 years after declaring them for the amnesty.

Then there are forms used to acknowledge owners of property or assets. This is relevant for assets held in other people’s names. Note expatriates cannot own property so don't declare property held in someone else's name (a nominee).

"SURAT PENGAKUAN KEPEMILIKAN HARTA” (LETTER OF RECOGNITION OF ASSET OWNERSHIP) is a letter someone may sign acknowledging that you are the owner of the asset.

"SURAT PERNYATAAN KEPEMILIKAN HARTA NOMINEE” (STATEMENT OF OWNERSHIP OF PROPERTY Nominee) is a letter your property nominee may sign acknowledging that you are the owner of the property.

SURAT PENGAKUAN HARTA / NOMINEE *”  (LETTER RECOGNITION OF PROPERTY / nominee *)

Finally there is a form for businesses to declare their gross turnover.

"SURAT PERNYATAAN BESARAN PEREDARAN USAHA” (STATEMENT OF GROSS AMOUNT OF BUSINESS) a statement of gross turnover.

3 Clarify the information.

Going through the forms will raise all sorts of questions so make a list of the questions and go back to te tax help desk to clarify what you don’t understand.

4 Make final decisions

What are you going to declare and what do you not need to declare? Who will declare what? Should I declare the full amount or will it be beneficial to declare on the high side to offset value increase. The tax department are leaving it totally up to you how much you wish to declare. There may be a lot to think about.  

5 Fill in the form

Once you are sure fill in the form and this will tell you how much you have to pay.

6 Print out the forms

Print out the forms you need and sign them (some may need a stamp duty stamp to be signed over.

7 Set up the Amnesty Fee payment

a Set up a login with the Tax Department website

Your user identity will be your NPWP number but we need a login password:

  • Go to the Government Taxation website at http://sse.pajak.go.id
  • When the login opens up insert NPWP number and click “Daftar Baru”
  • In the screen that opens enter your NPWP number and an email address that you wish to use associated with your tax.
  • fill in the catcha number and enter.

The tax office will send you an email with your password.

b Next we need to set up the tax amnesty payment.

Once again go into the Government Taxation website at http://sse.pajak.go.id

  • Log in with your NPWP number and password
  • A screen will open with your name, address and NPWP number.
  • In Jenis Pajak (Type of Tax) select “PPh Non Migas Lainnya (411129)”
  • In Jenis Setoran (Type of Payment) select “Amnesty Retribution Payment (512)”
  • Under Masa Pajak (Tax Period) enter January to December
  • Under Tahun Pajak (Tax Year) enter 2015
  • Under Mata Uang (Currency) select Rupiah (or Dollars)
  • Under Jumlah Setor (Total Deposit) enter the amount that you have to pay as shown in the tax amnesty form.
  • Click Simpan (save)

A page will come up showing the details of your tax payment. Check the information and when you are sure it is correct you can accept it.

You can then print out the tax payment document which provides a payment number.
You take this payment document to the bank and make the payment. The receipt you receive for this payment will be lodged with the other tax amnesty documents at the tax office.

Note: Once you have this payment document you have seven days to pay the money to the bank. If you run out of time you can go back in and create another payment code document.

8 Pay the amnesty fee

Go to a bank and pay the amnesty fee using the ipay document you printed out. Get a receipt for the payment. Note the payment must be made before the amnesty deadlines for the payment rate you are using (2% before Sept 30th, etc).

You can pay in Rupiahs or American dollars. While Rupiah payments can be made at many banks, if you pay in US dollars there are only 3 banks you can use.

9 Lodge the documents.

Go back to the form and fill in the payment details on your form Formulir TA Otomatis.

It is important that you make a copy of the form and burn it onto a PC readable CD and take this with you when you lodge the form. The tax office staff will load the copy of your form from the disk into their system, it will automatically update their system. If you are not able to burn a CD you can take it on a memory stick and they will burn it to a CD to pu into your records.

Go to the tax office and lodge your tax amnesty forms. You will need to include the forms you have filled in, a photocopy of your last tax return, any letters you need regarding ownership, the letter stating you will not take assets out of the country within 3 years and the receipt for the tax payment.

You will not need to take copies of documents proving ownership.

The Process For Lodging Your Tax Amnesty Declaration

Make sure the office you go to is the one you are registered for tax in. Go to the office early. I came across soemone who arrived at 8 am and was out by 9:30am while someone else arrived at a different office that was less organised, they arrived at about 11 am and didn't get out until 5 pm.

Go in the office and first thing is to get a number. Sit and wait. When your number is called you will sit down with a tax officer who will load your soft copy of the form into the computer system, the system will tell you if there is something missing or to be corrected. The officer will then go through all your documents to make sure everything is there and that they are filled in correctly.

Keep the number.

Once completed you go and sit down again, whne you number is called again you go and see another member of staff who will check the documents again and issue you with an official receipt.

Finished. All in all it is not difficult process but the waiting may wear you down if you are unlucky and have to wait a long time.

You will find the staff are polite and helpful at all stages.



Copyright © Phil Wilson August 2016
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