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Taxable Income
Tax Payable
Select the appropriate value, if taxpayer is a HUSBAND, then choose "Husband Income Tax" and if taxpayer is a
WIFE then choose "Wife Income Tax". Please do re-check on the calculation especially on the <AUTO> field.
SHOW RESET HIDE
TAXABLE YEAR
FORM 1770 WITH INCOME:
to
• FROM BUSINESS/SELF-EMPLOYMENT THAT IMPLEMENT BOOKS OF ACCOUNT OR
MM YY MM YY
MINISTRY OF FINANCE OF THE DEEMED PROFIT
REPUBLIC OF INDONESIA
• FROM EMPLOYMENT FOR ONE OR MORE EMPLOYER(S) DEEMED BOOKS OF ACCOUNT
DIRECTORATE GENERAL OF TAXES • INCOME SUBJECT TO FINAL AND/OR FINALIZED TAX
• FROM OTHER INCOME …….. AMENDED RETURN
ATTENTION:
• FOLLOW INSTRUCTION IN THE MANUAL
• PRINT OR TYPE WITH CAPITAL LETTER AND BLACK INK
• MARK " X " IN THE APPROPRIATE BOX
:
IDENTITY
TAXPAYER'S NAME
BUSINESS FIELD : KLU :
CLASSIFICATION/INDEPENDENT SERVICE
TELEPHONE /FAX NUMBERS : - /
*) The filing columns of Rupiah value must be without decimal value (see example in page 3 of instructions) IDR *)
0
1. DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES AND/OR INDEPENDENT SERVICE
1 < AUTO >
[From Form 1770 - I page 1 total part A or Form 1770 - I page 2 Total Part B column 5]
2. DOMESTIC NET INCOME IN RESPECT OF EMPLOYMENT
[From Form 1770 - I page 2 Total Part C column 5]
2
A. NET INCOME
0
3. OTHER DOMESTIC NET INCOME
3 < AUTO >
[From Form 1770 - I page 2 Total Part D column 3]
4. FOREIGN NET INCOME
[Complete it from separate attachment, if any foreign income, see instruction book]
4
0
5. TOTAL NET INCOME (LINE 1 + 2 + 3 + 4)
5 < AUTO >
6. ZAKAT/OBLIGATED CHARITY
6
0
7. TOTAL NET INCOME AFTER ZAKAT/OBLIGATED CHARITY (LINE 5 - LINE 6)
7 < AUTO >
0
9. TOTAL NET INCOME AFTER LOSS CARRY FORWARD (LINE 7 - LINE 8)
INCOME
0
11. TAXABLE INCOME (9 - 10)
11 < AUTO >
0
12. TAX PAYABLE (TAX RATE ON ARTICLE 17 X LINE 11)
12 < AUTO >
PAYABLE
C. TAX
13. ADJUSTMENT FOR FOREIGN TAX CREDITS REFUNDED AND HAD BEEN CREDITED IN THE PREVIOUS
YEAR RETURN (Income Tax Article 24)
13
0
14. TOTAL TAX PAYABLE (12 + 13)
14 < AUTO >
15. TAX WITHHELD BY OTHER PARTY, PAID /WITHHELD IN FOREIGN AND BORNED BY THE GOVERNMENT [From
Form 1770 -II Total Part A column 7] 15
0
18. TOTAL TAX CREDIT (17a+17b+17c)
18 < AUTO >
SETTLED
19. a. UNDERPAID TAX (INCOME TAX ARTICLE 29)
0
OVER/UNDER PAID
20. REQUEST: Overpaid amount stated in 19.b would be a. REFUNDED c. REFUNDED WITH SKPPKP ARTICLE 17 C (COMPLIANCE TAXPAYER)
COMPENSATED WITH OUTSTANDING TAX REFUNDED WITH SKPPKP ARTICLE 17 D (CERTAIN CRITERIA OF
b. PAYABLE
d. TAXPAYER)
INCOME TAX ARTICLE 25
FOR THE SUBSEQUENT
OTHER THAN FORM OF 1770 - I TO 1770 - IV (WHETHER FILLED OR THAT ARE NOT FILLED) WITH THIS ALSO ATTACHED:
CALCULATION OF INSTALLMENT OF INCOME TAX ARTICLE 25 FOR THE SUBSEQUENT
a. POWER OF ATTORNEY (IF NEEDED) g.
ATTACHMENTS
YEAR
b. THIRD COPY OF TAX PAYMENT RECEIPT OF INCOME TAX ARTICLE 29 h. COPY OF RECEIPT OF INCOME TAX PAID ON THE DEPARTURE (FISCAL)
INCOME TAX CALCULATION FOR MARRIED TAXPAYER WITH SPLIT ESTATE AND/OR HAS
c. BALANCE SHEET AND INCOME STATEMENT, OR RECAPITULATION OF MONTHLY GROSS REVENUE i. HER OWN TIN
G.
LIST OF INCOME AND PAYMENT OF INCOME TAX ARTICLE 25 (ONLY FOR INDIVIDUAL
d. CALCULATION OF FISCAL LOSS CARRY FORWARD j. TAXPAYER AS CERTAIN ENTERPRENEUR)
e. RECEIPTS OF WITHHOLDING TAX/TAX BORNED BY THE GOVERNMENT/TAX PAID AND WITHHELD IN FOREIGN k. ……………………………………………………………
f. COPY OF FORM 1721-A1 AND/OR 1721-A2 (…….Pages) l. ……………………………………………………………
DECLARATION
Understanding all the sanctions provided by the law and regulations, i hereby declare that the information stated in this return, including all attachments provided, SIGNATURE
are true, complete, clear, and under no circumtances whatsoever
TIN :
F.1.1.32.16
PAGE 1 ATTACHMENT - I
TAXABLE YEAR
FORM
2 0
1770 - I ANNUAL INDIVIDUAL INCOME TAX RETURN
MINISTRY OF FINANCE OF THE CALCULATION OF DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES to
REPUBLIC OF INDONESIA
AND/OR INDEPENDENT SERVICE FOR TAXPAYER APPLYING BOOKS MM YY MM YY
DIRECTORATE GENERAL OF TAXES OF ACCOUNT DEEMED X BOOKS OF ACCOUNT
ATTENTION:
• FOLLOW INSTRUCTION IN THE MANUAL
• PRINT OR TYPE WITH CAPITAL LETTER OR BLACK INK
• MARK " X " IN THE APPROPRIATE BOX
TAXPAYER IDENTIFICATION :
NO. (TIN)
TAXPAYER'S NAME :
PART A: DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES AND/OR INDEPENDENT SERVICE
(FOR TAXPAYER APPLYING BOOKS OF ACCOUNT)
:
TIN OF PUBLIC ACCOUNTANT
NAME OF CPA :
:
TIN OF CPA
:
NAME OF TAX CONSULTANT
:
TIN OF TAX CONSULTANT
:
NAME OF TAX CONSULTING FIRM
:
TIN OF TAX CONSULTING FIRM
IDR
1. INCOME FROM BUSINESS ACTIVITIES AND/OR INDEPENDENT SERVICE BASED
ON COMMERCIAL FINANCIAL STATEMENT:
a. GROSS INCOME 1a
d. OPERATING EXPENSE
1d
b. INSURANCE PREMIUMS FOR HEALTH, ACCIDENT, LIFE, DUAL PURPOSE AND EDUCATION
2b
INSURANCE WHICH ARE PAID BY AN INDIVIDUAL TAXPAYER
c. CONSIDERATION OR REMUNERATION RELATED TO EMPLOYMENT OR SERVICES GIVEN IN THE 2c
FORM OF BENEFIT IN KIND
d. EXCESSIVE COMPENSATIONAM PAID TO ASSOCIATED PARTIES AS A CONSIDERATION OF
WORK PERFORMED 2d
f. INCOME TAX
2f
h. ADMINISTRATIVE PENALTY 2h
j. EXPENSES TO EARN, TO COLLECT AND SECURE INCOME SUBJECT TO FINALIZED INCOME TAX
2j
AND NON TAXABLE INCOME
k. OTHERS POSITIVE FISCAL ADJUSTMENT 2k
TAXABLE YEAR
FORM
ATTENTION:
• FOLLOW INSTRUCTION IN THE MANUAL
• PRINT OR TYPE WITH CAPITAL LETTER OF BLACK INK
• MARK " X " IN THE APPROPRIATE BOX
TAXPAYER IDENTIFICATION :
NO. (TIN)
TAXPAYER'S NAME :
PART B: DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES AND/OR INDEPENDENT SERVICE
(FOR TAXPAYER APPLYING DEEMED PROFIT)
1. TRADING
2. INDUSTRY
3. SERVICE
4. INDEPENDENT SERVICE
5. OTHERS
1. 0
2. 0
3. 0
4. 0
5. 0
6. 0
TOTAL PART C TPC 0 < AUTO >
1. INTEREST
2. ROYALTIES
3. RENT
6. OTHER INCOMES
ATTENTION
• FOLLOW INSTRUCTION IN THE MANUAL
• PRINT OR TYPE WITH CAPITAL LETTER OR BLACK INK
• MARK " X " IN THE APPROPRIATE BOX
TAXPAYER IDENTIFICATION :
NO. (TIN)
TAXPAYER'S NAME :
PART A : LIST OF INCOME TAX WITHHELD BY OTHER PARTIES, PAID/WITHHELD IN FOREIGN AND BORNED BY THE GOVERNMENT
1.
2.
3.
4.
5.
6.
7.
8.
10.
11.
12.
13.
14.
15.
etc
DIRECTORATE GENERAL OF TAXES • SPOUSE'S INCOME SHALL BE TAXED SEPARATELY DEEMED X BOOKS OF ACCOUNT
ATTENTION
• FOLLOW INSTRUCTION IN THE MANUAL
• PRINT OR TYPE WITH CAPITAL LETTER OR BLACK INK
• MARK " X " IN THE APPROPRIATE BOX
TAXPAYER IDENTIFICATION :
NO. (TIN)
TAXPAYER'S NAME :
2. INTERET/DISCOUNT OF BOND
4. LOTTERY PRIZES
14. DIVIDEND
2. INHERITANCE
3. DISTRIBUTION OF PROFIT EARNED BY MEMBER OF PARTNERSHIP WHOSE CAPITAL DOES NOT CONSIST OF
SHARES, PARTNERSHIP, ASSOCIATION, AND FIRM
5 SCHOLARSHIP
TAXABLE YEAR
FORM
ATTENTION
• FOLLOW INSTRUCTION IN THE MANUAL
• PRINT OR TYPE WITH CAPITAL LETTER OR BLACK INK
• MARK " X " IN THE APPROPRIATE BOX
TAXPAYER IDENTIFICATION :
NO. (TIN)
TAXPAYER'S NAME :
1.
2.
4.
5.
6.
7.
8.
9.
10.
etc
TOTAL
NO. NAME OF LENDER LENDER ADDRESS YEAR LENDING
(IDR)
(1) (2) (3) (4) (5)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
etc
1.
2.
3.
4.
5.
etc
Taxable Income
Tax Payable
Select the appropriate value, if taxpayer is a HUSBAND, then choose "Husband Income Tax" and if taxpayer is a
WIFE then choose "Wife Income Tax". Please do re-check on the calculation especially on the <AUTO> field.
SHOW RESET HIDE
TAHUN PAJAK
MEMPUNYAI PENGHASILAN :
•DARI USAHA/PEKERJAAN BEBAS YANG MENYELENGGARAKAN PEMBUKUAN
NORMA PENGHITUNGAN PENGHASILAN NETO
s.d
NPWP :
IDENTITAS
NO. TELEPON/FAKSIMILI : /
*) Pengisian kolom-kolom yang berisi nilai rupiah harus tanpa nilai desimal (contoh penulisan lihat buku petunjuk hal. 3) RUPIAH *)
PENGHASILAN NETO DALAM NEGERI DARI USAHA DAN/ATAU PEKERJAAN BEBAS
0
1.
[Diisi dari Formulir 1770 - I Halaman 1 Jumlah Bagian A atau Formulir 1770 - I Halaman 2 Jumlah Bagian B Kolom 5]
1 < AUTO >
8. KOMPENSASI KERUGIAN
8
B. PENGHASILAN
KENA PAJAK
13. PENGEMBALIAN/PENGURANGAN PPh PASAL 24 YANG TELAH DIKREDITKAN < AUTO >
13
(14-15) 16
b. PPh YANG LEBIH DIPOTONG/DIPUNGUT < AUTO >
20. PERMOHONAN : PPh Lebih Bayar pada 19.b mohon a. DIRESTITUSIKAN c. DIKEMBALIKAN DENGAN SKPPKP PASAL 17 C (WP PATUH)
21
BERIKUTNYA
DIHITUNG BERDASARKAN :
SELAIN FORMULIR 1770 - I SAMPAI DENGAN 1770 - IV (BAIK YANG DIISI MAUPUN YANG TIDAK DIISI) HARUS DILAMPIRKAN PULA :
SURAT KUASA KHUSUS (BILA DIKUASAKAN) g. PERHITUNGAN ANGSURAN PPh PASAL 25 TAHUN PAJAK BERIKUTNYA
a.
G. LAMPIRAN
SSP LEMBAR KE-3 PPh PASAL 29 h. FOTOKOPI TANDA BUKTI PEMBAYARAN FISKAL LUAR NEGERI (TBPFLN)
b.
NERACA DAN LAP. LABA RUGI/REKAPITULASI BULANAN PEREDARAN BRUTO DAN/ATAU PENGHASILAN PERHITUNGAN PPh TERUTANG BAGI WAJIB PAJAK KAWIN PISAH HARTA DAN/ATAU
c. LAIN DAN BIAYA
i. MEMPUNYAI NPWP SENDIRI
DAFTAR JUMLAH PENGHASILAN DAN PEMBAYARAN PPh PASAL 25 (KHUSUS UNTUK
PERHITUNGAN KOMPENSASI KERUGIAN FISKAL j.
d. ORANG PRIBADI PENGUSAHA TERTENTU)
BUKTI PEMOTONGAN/PEMUNGUTAN OLEH PIHAK LAIN/DITANGGUNG PEMERINTAH DAN YANG
e. DIBAYAR/DIPOTONG DI LUAR NEGERI
k. ………………………………………………………………
FOTOKOPI FORMULIR 1721-A1 DAN/ATAU 1721-A2 (............LEMBAR)
f. l. ………………………………………………………………
PERNYATAAN
Dengan menyadari sepenuhnya akan segala akibatnya termasuk sanksi-sanksi sesuai dengan ketentuan perundang-undangan yang berlaku, saya menyatakan TANDA TANGAN
bahwa apa yang telah saya beritahukan di atas beserta lampiran-lampirannya adalah benar, lengkap dan jelas.
NPWP :
F.1.1.32.16
HALAMAN 1 LAMPIRAN - I
FORMULIR 2 0
TAHUN PAJAK
SPT TAHUNAN PPh WAJIB PAJAK ORANG PRIBADI
1770 - I PENGHITUNGAN PENGHASILAN NETO DALAM NEGERI DARI USAHA s.d
PERHATIAN:
• SEBELUM MENGISI BACALAH BUKU PETUNJUK PENGISIAN
• ISI DENGAN HURUF CETAK / DIKETIK DENGAN TINTA HITAM
• BERI TANDA " X " DALAM (KOTAK PILIHAN) YANG SESUAI
NPWP :
BAGIAN A: PENGHASILAN NETO DALAM NEGERI DARI USAHA DAN/ATAU PEKERJAAN BEBAS
(BAGI WAJIB PAJAK YANG MENGGUNAKAN PEMBUKUAN)
:
NPWP AKUNTAN PUBLIK
:
NPWP KANTOR AKUNTAN PUBLIK
:
NAMA KONSULTAN PAJAK
:
NPWP KONSULTAN PAJAK
:
NAMA KANTOR KONSULTAN PAJAK
:
NPWP KANTOR KONSULTAN PAJAK
RUPIAH
1. PENGHASILAN DARI USAHA DAN/ATAU PEKERJAAN BEBAS BERDASARKAN
LAPORAN KEUANGAN KOMERSIAL :
a. PEREDARAN USAHA 1a
f. PAJAK PENGHASILAN
2f
h. SANKSI ADMINISTRASI 2h
TAHUN PAJAK
SPT TAHUNAN PPh WAJIB PAJAK ORANG PRIBADI
1770 - I
PENGHITUNGAN PENGHASILAN NETO DALAM NEGERI YANG MENGGUNAKAN s.d
NORMA PENGHITUNGAN PENGHASILAN NETO
KEMENTERIAN KEUANGAN RI PENGHASILAN NETO DALAM NEGERI SEHUBUNGAN DENGAN PEKERJAAN BL TH BL TH
PERHATIAN :
• SEBELUM MENGISI BACALAH BUKU PETUNJUK PENGISIAN
• ISI DENGAN HURUF CETAK / DIKETIK DENGAN TINTA HITAM
• BERI TANDA " X " DALAM (KOTAK PILIHAN) YANG SESUAI
NPWP :
BAGIAN B: PENGHASILAN NETO DALAM NEGERI DARI USAHA DAN/ATAU PEKERJAAN BEBAS
(BAGI WAJIB PAJAK YANG MENGGUNAKAN NORMA PENGHITUNGAN PENGHASILAN NETO)
1. DAGANG
2. INDUSTRI
3. JASA
4. PEKERJAAN BEBAS
5. USAHA LAINNYA
1. 0
2. 0
3. 0
4. 0
5. 0
6. 0
JUMLAH BAGIAN C JBC 0
Pindahkan Jumlah Bagian C Kolom (5) ke Formulir 1770 Angka 2 < AUTO >
1. BUNGA
2. ROYALTI
3. SEWA
6. PENGHASILAN LAINNYA
TAHUN PAJAK
FORMULIR
PERHATIAN :
• SEBELUM MENGISI BACALAH BUKU PETUNJUK PENGISIAN
• ISI DENGAN HURUF CETAK / DIKETIK DENGAN TINTA HITAM
• BERI TANDA " X " DALAM (KOTAK PILIHAN) YANG SESUAI
NPWP :
BAGIAN A : DAFTAR PEMOTONGAN/PEMUNGUTAN PPh OLEH PIHAK LAIN, PPh YANG DIBAYAR /DIPOTONG DI LUAR NEGERI DAN PPh
DITANGGUNG PEMERINTAH
1.
2.
3.
4.
5.
6.
7.
8.
10.
11.
12.
13.
14.
15.
dst
JIKA FORMULIR INI TIDAK MENCUKUPI, DAPAT DIBUAT SENDIRI SESUAI DENGAN BENTUK INI Halaman ke - dari halaman Lampiran-II
LAMPIRAN - III
FORMULIR
2 0
TAHUN PAJAK
1770 - III SPT TAHUNAN PPh WAJIB PAJAK ORANG PRIBADI
KEMENTERIAN KEUANGAN RI
• PENGHASILAN YANG TIDAK TERMASUK OBJEK PAJAK BL TH BL TH
PERHATIAN :
• SEBELUM MENGISI BACALAH BUKU PETUNJUK
PENGISIAN • ISI DENGAN HURUF CETAK / DIKETIK DENGAN TINTA HITAM
• BERI TANDA " X " DALAM (KOTAK PILIHAN) YANG SESUAI
NPWP :
2. BUNGA/DISKONTO OBLIGASI
4. HADIAH UNDIAN
14. DIVIDEN
2. WARISAN
5 BEASISWA
(Rupiah)
PENGHASILAN NETO ISTERI YANG DIKENAKAN PAJAK SECARA TERPISAH
0 < AUTO >
LAMPIRAN - IV
FORMULIR
2 0
TAHUN PAJAK
1770 - IV SPT TAHUNAN PPh WAJIB PAJAK ORANG PRIBADI
PERHATIAN
• SEBELUM MENGISI BACALAH BUKU PETUNJUK PENGISIAN
• ISI DENGAN HURUF CETAK / DIKETIK DENGAN TINTA HITAM
• BERI TANDA " X " DALAM (KOTAK PILIHAN) YANG SESUAI
NPWP :
1.
2.
4.
5.
6.
7.
8.
9.
10.
dst
JUMLAH BAGIAN A JBA 0 < AUTO >
TAHUN JUMLAH
NO. NAMA PEMBERI PINJAMAN ALAMAT PEMBERI PINJAMAN
PEMINJAMAN (Rupiah)
(1) (2) (3) (4) (5)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
dst
1.
2.
3.
4.
5.
dst
JIKA FORMULIR INI TIDAK MENCUKUPI, DAPAT DIBUAT SENDIRI SESUAI DENGAN BENTUK INI Halaman ke- dari halaman Lampiran-IV