| Type of Tax |
Tax Payment Deadline |
Tax Return Filing Deadline |
| Article 21/26 Income Tax |
The 10th of the following month |
The 20th of the following month |
| Article 23/26 Income Tax |
The 10th of the following month |
The 20th of the following month
|
| Article 25 Income Tax |
The 15th of the following month |
The 20th of the following month
|
| Article 22 Income Tax – Tax Collector |
The 10th of the following month |
The 20th of the following month
|
| Article 4(2) Income Tax |
The 10th of the following month |
The 20th of the following month
|
| VAT and LST – Taxable Enterprise |
Prior to the tax return fling deadline |
The end of the following month
|
| VAT and LST – VAT Collector |
Prior to the tax return fling deadline |
The end of the following month
|
INDONESIAN TAX 