Underpayment SPT Status: How to Settle It?

JAKARTA - Taxpayers with an underpayment status on their Annual Income Tax Return (SPT PPh) must settle the tax shortfall before submitting the SPT. According to regulations, payment of the due tax must be made before the Annual SPT is filed. Through the Coretax DJP system, two payment methods are available for taxpayers to choose from. The Directorate General of Taxes (DJP) states that these payment options appear after the taxpayer completes filling out the SPT and clicks the “Pay and Report” button. “There are two ways to pay an underpaid SPT, namely using a deposit or a billing code,” DJP emphasises via Coretaxpedia, quoted on Wednesday (18/3/2026). The steps are as follows: After filling out the Annual SPT, click “Pay and Report.” Select the payment option using deposit. Use the available deposit balance according to the underpayment amount. If the payment is successful, the SPT status will automatically change to “SPT Reported.” Payment option using billing code. If there is no deposit balance, the taxpayer can select the billing code creation option. In this method, the system will automatically issue a billing code, and the SPT status will change to “SPT Awaiting Payment.” If the billing code is not downloaded automatically, the taxpayer can check it via: Menu “Payments” → “List of Unpaid Billing Codes.” Menu “My Portal” → “My Documents.” After that, the taxpayer can download the document titled “Billing Code.” The billing code consists of 15 digits and can be used for payment through banks, post offices, or other payment channels. It should be noted that the billing code is valid for a maximum of 14 days from issuance. Therefore, payment must be made before the deadline. If the payment has been successful and the amount matches the underpayment, the SPT status will automatically change to “SPT Reported.” With this mechanism, DJP urges taxpayers to ensure their tax obligations are fulfilled before the reporting deadline to avoid administrative sanctions.