Must Annual Individual Tax Returns Be Nil?

Jakarta, Kompas.com — Many members of the public still believe that filing an annual Tax Return (SPT) must result in a nil balance. However, not all tax returns are required to be reported as nil.

Through a post on its official Instagram account, the Directorate General of Taxes (DJP) noted that many taxpayers hope their annual SPT filing will show a nil status. However, in several cases, the calculation results actually show either tax shortfalls or overpayment.

The DJP explained reasons why an SPT could show a shortfall status even though employee income tax has been withheld monthly by the employer.

“When filing the SPT, many taxpayers often hope the result will be nil. If a shortfall appears, they usually panic immediately,” the DJP stated on Thursday (12 March 2026).

In annual SPT reporting, taxpayers are required to calculate all income received during one year. This income does not only come from the primary salary at the office.

Several other income sources must also be included in the calculation, such as activity fees, side jobs, and other income received throughout the year.

The DJP also explained several conditions that can result in a shortfall status appearing in annual SPT reporting.

First, a taxpayer changes employment within one year, which changes the tax calculation.

Second, there is a difference between the progressive income tax rate and the rate used during monthly tax withholding.

“Other or side income that is ‘recorded’ because of the national identity number (NIK) is what has been found frequently in the era of DJP’s Coretax system,” the DJP stated.