{
    "success": true,
    "data": {
        "id": 1637448,
        "msgid": "are-retirees-required-to-file-spt-heres-the-explanation-1774572673",
        "date": "2026-03-27 07:25:55",
        "title": "Are Retirees Required to File SPT? Here's the Explanation",
        "author": "",
        "source": "CNBC",
        "tags": "",
        "topic": "Regulation",
        "summary": "Indonesian retirees are required to file their Annual Personal Income Tax Return (SPT Tahunan PPh Orang Pribadi) if their pension income exceeds the Non-Taxable Income Threshold (PTKP) or if they have additional income from other sources such as business or consulting fees. Under the new Coretax Administration System starting in 2025, those with no tax withheld and no other income can apply for inactive taxpayer status, but this must be reactivated if circumstances change. This regulation ensures compliance with tax obligations post-retirement, with filing deadlines like 31 March 2026 for the 2025 tax year.",
        "content": "<p>Jakarta, CNBC Indonesia - Workers often view retirement as a time of\nrest from various administrative matters, including the annual personal\nincome tax reporting or the Annual Income Tax Notification Letter (SPT\nTahunan PPh Orang Pribadi). This is because employees or workers no\nlonger receive a fixed salary. As a result, this situation leads many\nworkers to wonder whether they still need to report the Annual SPT if\nthey retire in the future? Since 2025, the government has actually had\nan integrated tax administration system called the Coretax\nAdministration System. Quoting the official website of the Directorate\nGeneral of Taxes of the Ministry of Finance, it is explained that the\nreporting of the Annual SPT PPh Orang Pribadi for employee retirees is\nmandatory if the employee retiree obtains income exceeding the\nNon-Taxable Income Threshold (PTKP). This income can be seen on the\nIncome Tax Article 21 Withholding Receipt provided by the pension fund\ninstitution. \u201cIf the Withholding Receipt shows that there is still\nIncome Tax withheld, then the reporting obligation for SPT still applies\nto the retiree,\u201d quoted Friday (27\/3\/2026). SPT reporting is also\nrequired when retirees obtain other income outside of pension fund\nincome exceeding the PTKP. For example, income from trading businesses,\nfees or honoraria from providing services or expertise, income from\nproperty sales, or being appointed as a company director, etc. In cases\nwhere the withheld Income Tax is nil and the retiree has no other income\noutside the pension fund, the retiree can apply to become a\nNon-Effective Taxpayer or, in the Coretax era, an Inactive Taxpayer.\n\u201cThis application can be submitted through the Coretax taxpayer website\nor through the Integrated Service Point (TPT) at the registered Tax\nOffice (KPP). Inactive status can change back to active when the\ntaxpayer reports their Annual SPT PPh Orang Pribadi again,\u201d it states.\nAs an illustration, Mr J is a retiree from PT Bank X (Persero) Tbk who\nreceives an Income Tax Article 21 Withholding Receipt from the Bank X\nPension Fund with the amount of Article 21 Income Tax withheld being nil\nbecause it is below the PTKP. Mr J has been in inactive taxpayer status\nsince March 2022. However, since April 2025, Mr J has obtained income\nfrom a boarding house business and honoraria as a practitioner lecturer\nfrom a private university with total income exceeding the PTKP. Due to\nthis condition, Mr J is obliged to report the Annual SPT PPh Orang\nPribadi again for the 2025 tax year no later than 31 March 2026 using\nCoretax.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/are-retirees-required-to-file-spt-heres-the-explanation-1774572673",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}