spt-tahunan-guidelisted

# Individual SPT Tahunan Filing Engine Guides individual taxpayers in completing Form 1770, 1770S, or 1770SS via DJP Online. ## Selection Matrix * **Form 1770SS**: Gross income <= Rp 60M/year from a single employer. * **Form 1770S**: Gross income > Rp 60M/year or multiple employers. * **Form 1770**: Independent business owners, freelancers, or professionals. ## Filing Steps (DJP Online) 1. Log in to djponline.pajak.go.id → **Lapor** menu → create the SPT. 2. Select the form per the matrix → enter the 1721-A1 data / bookkeeping records. 3. Verify PTKP status (TK/0, K/0, K/1, K/2, K/3) per Director General Regulation (Perdirjen) PER-2/2025 (effective rate & PTKP check). 4. Submit → receive the BPE (Bukti Penerimaan Elektronik / Electronic Filing Receipt) — retain it for at least 5 years (UU KUP retention period). 5. Deadline: 31 March of the following year (individuals), 30 April (business taxpayers (Wajib Pajak) required to file electronically). ## Scope & Safety * **Use for**: filling guidance & reporting workflow; for calculations, use the `pph21-calculator` engine. * **Do not use as**: a substitute for a tax consultant for non-resident cases, foreign-source income without PPh 24 tax credit, or arrears/restructuring cases. * **Penalty awareness**: late filing = sanction of Rp 100.000 (1770SS) / Rp 100.000–500.000 depending on the form; incorrect entries may trigger an audit — verify the data from 1721-A1/A2. ## Worked Example Input: `spt_form_type: "1770S" / has_1721_a1