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SPT 1721-I

General Description​

SPT 1721-I is functioned to generate SPT in company level, it is needed for tax necessity in each company and unit of Kompas Gramedia.

spt1721-i
spt1721-i

To generate the espt file, user needs to click the confirm button.

NPWP Pemotong​

NPWP Pemotong or Taxpayer Identification Number (TIN) of the party who withholds income tax on the income received by the recipient of the income is referred to in SPT 1721-I. In SPT 1721-I, the tax withholder must include their NPWP as proof that they have withheld income tax on the income received by the recipient.

SPT 1721-I is a tax reporting form used by individual taxpayers who receive income from employers, pension recipients, or other allowance recipients. This form contains information about income and income tax deductions during the current tax year. On the SPT 1721-I form, the NPWP Pemotong is also used to verify and determine the amount of tax payable by the recipient of the income.

Tax Object Code details​

  • 21-100-01 is for Civil Servants, Members of the Indonesian National Armed Forces, Members of the Republic of Indonesia Police or State Officials
  • 21-100-02 is for Pensioners who receive regular income

NPWP Company​

The Tax Identification Number (Nomor Pokok Wajib Pajak or NPWP) for companies and employees are two different types of NPWP.

The company's NPWP is a tax identification number given to business entities to allow them to pay corporate income tax, value-added tax (VAT), and other required taxes in accordance with applicable tax regulations.

On the other hand, the employee's NPWP is a tax identification number given to employees by the Directorate General of Taxes (DJP) to facilitate the imposition of income tax. Every employee who receives income must have an NPWP to enable the employer to accurately deposit the employee's income tax.

The company must also include its employees' NPWP in the annual tax return (SPT Tahunan PPh) and in the notification form (SPT Masa PPh) when they periodically deposit the employees' income tax to the DJP. Therefore, the employee's NPWP is crucial for the company to ensure compliance with tax regulations.

After the data confirmed, the espt file will be generated.

spt1721-i

The report format of SPT 1721-I (ESPT File) will include these following fields:

  • Masa Pajak
  • Tahun Pajak
  • Pembetulan
  • Nomor Bukti Potong
  • Masa Perolehan Awal
  • Masa Perolehan Akhir
  • NPWP
  • NIK
  • Nama
  • Alamat
  • Jenis Kelamin
  • Status PTKP
  • Jumlah Tanggungan
  • Nama Jabatan
  • WP Luar Negeri
  • Kode Negara
  • Kode Pajak
  • Jumlah 1
  • Jumlah 2
  • Jumlah 3
  • Jumlah 4
  • Jumlah 5
  • Jumlah 6
  • Jumlah 7
  • Jumlah 8
  • Jumlah 9
  • Jumlah 10
  • Jumlah 11
  • Jumlah 12
  • Jumlah 13
  • Jumlah 14
  • Jumlah 15
  • Jumlah 16
  • Jumlah 17
  • Jumlah 18
  • Jumlah 19
  • Jumlah 20
  • Status Pindah
  • NPWP Pemotong
  • Nama Pemotong
  • Tanggal Bukti Potong
  • NIK Karyawan

This form is used to report income tax for:

a. One tax season.

Done at each tax period (January to December).

b. One tax year.

Done in the December tax period.

Therefore, during the Dember tax period, the Withholder reports PPh deductions using this form which includes 2 (two) sets, namely for reporting for the December tax period and for reporting for one tax year.

The 2014 SPT Form 1721 above is generated from our TaxCalc system and will always be updated if there is a change in regulations from the Directorate General of Taxes. You won't bother looking for and filling out SPT forms when you use our application.

How to Fill Manually:

Tax Object Code Domicile Country Code Per tax period (Jan – Dec) Per Tax Year (Dec)