Free tool · PMK 81/2024 + 2026–2027 holidays
Tax Deadline Calendar for SMEs
Tick what applies to your business and get every payment and filing deadline for the year — already shifted for weekends, national holidays and cuti bersama. Add them all to your calendar in one click.
The rules behind the dates
| Obligation | Pay by | Report by |
|---|---|---|
| PPh Final UMKM 0,5% | 15th of next month | Payment with NTPN = reported |
| PPh 21/26 (employees) | 15th of next month | 20th of next month |
| PPh 23/26 & 4(2) (unification) | 15th of next month | 20th of next month |
| PPh 25 | 15th of next month | Payment with NTPN = reported |
| PPN (PKP) | End of next month, before filing | End of next month |
| Annual return — individual | 31 March of the following year | |
| Annual return — company | End of the 4th month after year-end (30 April for calendar-year books) | |
When a deadline falls on a Saturday, Sunday, national holiday or national cuti bersama, it moves to the next working day. Late filing penalties under UU KUP: IDR 100,000 per monthly return (IDR 500,000 for VAT), IDR 100,000 for an individual annual return and IDR 1,000,000 for a company annual return — plus monthly interest on late payments.
Sumber: PMK 81/2024 (Ortax) · SKB Libur 2026 · SKB Libur 2027
Never miss a deadline again
Hand your monthly tax admin to us. We pay, report and send you the proof every month.