The deadline for reporting the Annual Personal Income Tax Return (SPT) for 2023 is around the corner, which is March 31. To ensure the public follows the correct SPT reporting process, the Tax Administration Study Program, Vocational Education, Universitas Indonesia ( UI) through UI Tax Clinic, provides free SPT filling consultations. This service is part of the Tax Action program and is open from March 4 to March 28.
SPT reporting consultations can be done at the Tax Clinic, 1st Floor Business Center Building, UI Vocational Education. However, in the third week (18–22 March 2024), consultations were held on the ground floor of the University Administration Center Building (PAU), UI Depok Campus. During Ramadan, it is open every Monday to Friday (except national holidays), at 08.00–16.00 and 08.00–15.00 WIB.
According to the person in charge of the UI Tax Clinic who is also the Chair of the UI Tax Administration Study Program, Thesa Adi Purwanto, S.Sos., M.TI., this activity is community service. “If individual taxpayers go to a tax consultant, they will be charged for assistance filling out individual tax returns. Therefore, we provide completely free services as a community service,” he said.
90 students in the Tax Administration Study Program and 5 lecturers were deployed to assist the public in reporting SPT at the website djponline.pajak.go.id. As of March 20, the service team has served more than 400 taxpayers. In this case, the taxpayer is an individual who has income above Non-Taxable Income (PTKP). Based on Income Tax (PPh) Article 21, the taxpayer’s income is withheld by the employer, and at the end of the year, the taxpayer must report the deduction via SPT. There are three types of SPT for individuals: SPT 1770 Very Simple (SS), SPT 1770 Simple (S), and SPT 1770.
“The three types of SPT have different structures. SPT SS is intended for employees with incomes of less than IDR 60 million per year, and the SPT is only one page long. SPT S is intended for taxpayers with one or more employers, for example, those with two types of income and a total of more than IDR 60 million per year. It’s not one page, but there are attachments for other income. Meanwhile, SPT 1770 is intended for taxpayers who open their own businesses or have freelance work. “So, the Tax Administration Study Program lecturers will supervise students in filling out SPT 1770,” said Thesa.
Taxpayers who want to consult can register via the link bit.ly/TAXACTION2024. To facilitate the service process, taxpayers are expected to prepare several documents, such as Electronic Filing Identification Number (EFIN), Taxpayer Identification Number (NPWP), Identity Card (KTP), Family Card (KK), 2023 Withholding Proof, financial report (for those who own a business), and recapitulation of gross circulation (for lawyers, actuaries, notaries, doctors, and architects).
Next, the service team will check the completeness of the data and collect Proof of Withholding for 2023. For UI Employees, proof of withholding can be downloaded via the UI Human Resource Information System (HRIS) website. Meanwhile, the public needs to bring a printed copy of the cutting proof. The team helps taxpayers log in to the DJP Online site using their EFIN number, then provides a tax calculation simulation based on withholding receipts. If the data is complete, the SPT reporting has been successful. However, the taxpayer must pay the tax via e-banking if there is still an underpayment.
In addition to reporting Personal Income Tax SPTs, the UI Tax Clinic will provide services for filling out Annual Corporate SPTs due April 30, 2024. Annual Corporate SPT consultations will not be free but will still be affordable. The UI Tax Clinic also provides various other tax services, such as monthly Value Added Tax (VAT) services, PPh Withholding and Collection (Potput), and tax reviews.
