Monthly Tax Compliance (SPT Masa)
For businesses with employees, vendors or VAT registration who don't want monthly penalties anymore.
Management of monthly tax obligations including PPh 21, PPh 23, Final Tax, and VAT to avoid late penalties.
What's included
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Withholding Tax Management
Accurate calculation and reporting of PPh 21/23/4(2) withholding slips.
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VAT Reconciliation
Matching Input and Output Tax Invoices for VAT cash flow optimization.
How we work
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01
Receive monthly data
Payroll, vendor payments and invoices are sent at the start of each month.
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02
Calculate and issue slips
Article 21, 23, 4(2) income tax and VAT are calculated; slips and tax invoices are issued in Coretax.
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03
Pay
We prepare billing codes so tax is paid before the due date.
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04
File and archive
Monthly returns are filed and the receipts plus a monthly recap are sent to you.
Documents we need from you
- Monthly payroll and allowance data.
- List of vendor/service payments with supporting documents.
- Sales and purchase data for VAT invoices (VAT-registered businesses).
What you receive
- Withholding slips and VAT invoices issued in Coretax.
- Filed monthly returns with electronic receipts.
- Monthly tax recap for your books.
If the tax office asks about this work later
The same team that did it stays with you: SP2DK replies, audits, objections, up to a Tax Court appeal.
Frequently Asked Questions
When are monthly taxes due?
Since 2025 monthly taxes are generally paid by the 15th of the following month. Income tax returns are filed by the 20th and VAT returns by the end of the following month.
What is the late-filing penalty?
IDR 500,000 for a VAT return and IDR 100,000 for other monthly returns, plus interest on late payments.
Do small companies need this?
Yes, if you have employees, pay service vendors or are VAT-registered. Monthly obligations apply regardless of turnover.
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Want to talk about Monthly Tax Compliance (SPT Masa)?
Tell us what you need, the period, and the state of your documents. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur