Filing Scheme for Spouses' Annual Personal Income Tax Return in Coretax
JAKARTA — The filing of annual Notices of Taxation (SPT) for Personal Income Tax (PPh) for married couples involves several schemes that taxpayers must understand.
Through the Coretax system of the Directorate General of Taxes (DJP), filing mechanisms are provided that adapt to the tax status of the couple, whether reported jointly or separately.
According to the DJP website, generally, the filing of SPT for husband and wife can be done in a single SPT under the husband’s name or separately if certain conditions are met, such as the existence of a property separation agreement or each party managing their own tax obligations independently.
The scheme also determines how income, tax credits and tax obligations are reported in the Coretax system.
Condition 1: Wife employed by a single employer with no business
Ensure the wife’s identity number (NIK) is registered in the Family Unit Data (DUK) on the husband’s Coretax DJP account with the wife’s status listed as a dependent.
The employer creates a tax withholding certificate for the wife’s income using the wife’s NIK.
The wife’s income and tax credit are pre-filled in the husband’s SPT.
The wife’s income and tax credit need not be combined with the husband’s net income; they can simply be listed in the final income table on the husband’s SPT alone (if the wife’s withholding certificate is pre-populated in the Tax Credit table of the husband’s SPT, it must first be deleted from that table to be transferred to the final income table). In this case, no additional tax or new rate is applied.
Condition 2: Wife employed by more than one employer and/or operates a business
Ensure the wife’s identity number (NIK) is registered in the Family Unit Data (DUK) on the husband’s Coretax DJP account with the wife’s status listed as a dependent.
The employer creates a tax withholding certificate for the wife’s income using the wife’s NIK.
The wife’s net income and tax credit are pre-filled in the husband’s SPT.
The wife’s net income from all sources (including business) and tax credit are combined with the husband’s net income and tax credit and reported on the husband’s SPT.
The SPT filing is conducted by husband and wife through their respective Coretax DJP accounts. Both spouses complete Annex 4, “Calculation of PPh Payable for Husband and Wife”, in which the wife’s and husband’s net income are first combined, the amount of PPh Payable is calculated and then divided proportionally to be reported respectively on the husband’s and wife’s SPT.
As a note, in cases where husband and wife both work and each receives a withholding certificate, then combine income and divide PPh Payable proportionally, this may result in an underpayment liability on the husband’s or wife’s SPT caused by differences in PTKP (Non-Taxable Income) calculation and the use of different tax brackets.
To avoid this underpayment risk, a wife employed by a single employer can combine her tax obligations using the husband’s NPWP (Taxpayer Registration Number).