Guide to Reporting Final Income Tax on Securities
Guide to Reporting Final Income Tax on Securities
Final Income Tax Reporting Guide for Equity Dividends (Shares)
For easier understanding, here is a summary of final income tax for share dividends:
✅ Dividends reinvested in accordance with regulations → Tax-exempt
❌ Dividends not reinvested → 10% final income tax
⏰ Reinvestment deadline → End of tax year dividend is received
Mandatory reporting → Annual tax return
Further tutorial on dividend final income tax reporting can be checked via the video link provided.
Matters to be noted:
Tax period should be filled in as December 2025.
Tax facility should be filled in as Without Facility.
Name of taxable object should be filled in as Dividends Received/Obtained by Individual Taxpayers Resident in Indonesia.
Subsequently, Type of Tax, Tax Object Code, Nature of Income Tax, Rate, Income Tax and Tax ID will be automatically populated.
Tax base should be filled in with the total amount of dividends received during one tax period (January – December).
Document type should be filled in as Deed of Agreement (Cooperation Agreement Document between Investor and Provider signed before making investment on the Bizhare platform).
Document number should be filled in with the Agreement Number.
Document date should be filled in with the date the Agreement was signed.
You can also learn the provisions on dividends that must be reported and which are tax-exempt via the guidance link below.
Guide to Reporting Final Income Tax on Reinvested Dividends
Share dividends are not subject to taxation (tax-exempt) if all of the following conditions are met by the investor:
Dividends are reinvested in Indonesia. Dividend funds must be reinvested for investment purposes within the territory of the Republic of Indonesia.
Reinvestment is made no later than the end of the tax year. This means if dividends are received in 2026, reinvestment must be completed no later than 31 December 2026.
Investment is maintained for a minimum of three years. Funds from dividends that are reinvested cannot be withdrawn or transferred to instruments that do not meet the requirements before the three-year period expires.
Reported in the annual tax return. Dividends and their investment realisation must be reported in the annual tax return as income not included in the tax object.
If you have reinvested dividend proceeds, your reinvestment list must be reported. For more details, you can check the video tutorial below for reinvestment dividend reporting procedures.
Guide to Reporting Final Income Tax on Bond Coupons and Sukuk to be Paid Independently
Tax on bond coupons and sukuk is regulated under:
Government Regulation No. 91 of 2021 concerning Income Tax on Income in the Form of Bond Interest.
These provisions apply to:
Resident taxpayers, and
Bond and sukuk investors registered below must conduct payments through a Permanent Establishment.
Specifically for independent payment via CoreTax, follow these steps:
Reporting of final income tax on bond coupons and sukuk paid independently can follow the same steps as final income tax dividend payments, via the link below:
Log in to your Coretax account and then enter the eBupot menu and click the Self-Payment sub-menu.
Then click Create eBupot SP menu.
Next, you can fill in the eBupot Self-Payment form as follows:
Tax period should be filled in as December 2025
Tax facility should be filled in as Without Facility
Name of taxable object should be filled in as Bond Interest Received by Resident Taxpayers and Permanent Establishments
Subsequently, Type of Tax, Tax Object Code, Nature of Income Tax, Rate, Income Tax and Tax ID will be automatically populated.
Tax base should be filled in with the total amount of returns received during one tax period (January – December)
Then for Reference Documents, it can be filled in as follows:
Document type should be filled in as Deed of Agreement (Cooperation Agreement Document between Investor and Provider signed before making investment on the Bizhare platform)
Document number should be filled in with the Agreement Number
Document date should be filled in with the date the Agreement was signed
NITKU can directly click on investor data
Then click Submit
After the eBupot is issued, next click the Notice of Tax Return (SPT) menu to report final income tax by clicking Create Draft SPT.
The next tutorial can refer to the video tutorial link below.
The NPWP entered on the tax report is the Issuer NPWP in accordance with the list of Issuer NPWPs below that are attached below.
Following is a list of issuers that must pay final income tax independently as of 2025:
If your portfolio is registered on the list above, it means you are obligated to independently remit final income tax and report it on Coretax.
Guide to Reporting Final Income Tax on Bond Coupons and Sukuk That Only Need to be Reported
Specifically for bond/sukuk issuers with a tenor of more than 12 months that distribute coupons/returns through the Indonesia Central Securities Depository (KSEI), the 10% final income tax has been withheld before distribution to investors. For this reason, you currently only need to report taxes on Coretax by following these steps:
Log in to your Coretax account;
Select the Notice of Tax Return (SPT) menu, then create a draft SPT, and select the Final Income Tax Net Asset Disclosure menu;
Next, select the December 2025 tax year;
Select normal SPT type and click Create Draft SPT;
The draft SPT will appear in the Draft SPT menu, Click View;
Go to the Asset and Debt Detail List menu, with the following details:
In section A.1, enter the value of assets not yet reported in the PPh income tax return
Asset name: select Corporate Bonds or Other Debt Securities
Year of acquisition: Fill in the year of acquisition
Nominal value: Fill in the value that has been distributed
Country: Indonesia
Address: Fill in the Address of the Issuing Company
In the name of: Fill in on behalf of the investor
NPWP: Fill in the Issuer’s NPWP
Then save the draft, pay and report by registering the asset (bond coupon/sukuk returns) in the relevant menu.