What does the Build SPT Tahunan PPh Badan (Formulir 1771) skill do?

Convert a company's annual financials and koreksi fiskal into the SPT Tahunan PPh Badan formulir 1771 corporate return filed as e-SPT / e-Form via DJP / Coretax — penghasilan neto fiskal, kompensasi kerugian, penghasilan kena pajak, PPh terutang at the 22% rate or Pasal 31E / 0,5% facility, kredit pajak PPh 22/23/24/25, and the PPh Pasal 29 / 28A settlement.

How do I run the Build SPT Tahunan PPh Badan (Formulir 1771) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Which region does the Build SPT Tahunan PPh Badan (Formulir 1771) skill cover?

Indonesia. It targets the local tax authority / e-invoicing format described on this page.

Build SPT Tahunan PPh Badan (Formulir 1771)

Skill: Convert annual financials into the SPT Tahunan PPh Badan 1771 corporate return

Region: Indonesia (Indonesia) Category: Tax — PPh Badan (corporate income tax) Does: Takes a company's annual financial statements and tax adjustments and maps them onto the SPT Tahunan PPh Badan (formulir 1771) — penghasilan kena pajak and PPh terutang — filed as e-SPT / e-Form via DJP (now migrating into Coretax DJP). System: e-SPT / e-Form 1771 (Direktorat Jenderal Pajak) / Coretax DJP

The 1771 is the annual corporate income-tax return, due by the end of the fourth month after the financial year (30 April for a calendar year). Commercial profit (laba komersial) is reconciled to fiscal profit via koreksi fiskal; credits (PPh 22/23/24/25) reduce the tax due. With Coretax DJP the e-Form layout, lampiran handling, and tariff facilities changed — confirm the active version before generating files.

When this applies

You are a resident Wajib Pajak Badan (corporate taxpayer) closing a tax year (tahun pajak).
A complete return includes the induk 1771 plus lampiran I–VI and the audited/management financial statements.
Monthly PPh 25 instalments and withheld PPh 22/23 and foreign PPh 24 credits are settled against the annual PPh terutang, leaving PPh kurang/lebih bayar (PPh Pasal 29 / 28A).

Input data required

Group	Fields
Wajib Pajak	name, NPWP (16-digit), NITKU, KLU, tahun pajak
Laba komersial	net profit before tax from the income statement
Koreksi fiskal	positive/negative adjustments (non-deductibles, beda waktu, final-taxed income removed)
Peredaran bruto	gross turnover (drives the small-business facility)
Tax credits	PPh 22, PPh 23, PPh 24 (luar negeri), PPh 25 instalments
Final income	income already subject to PPh final 4(2) (reported separately)
Settlement	PPh Pasal 29 payable / PPh Pasal 28A overpaid

Form structure (1771)

Part	Reports
Induk 1771	penghasilan neto fiskal, PKP, PPh terutang, kredit pajak, PPh kurang/lebih bayar (Ps 29/28A), angsuran PPh 25
Lampiran I	penghitungan penghasilan neto fiskal (laba komersial ± koreksi fiskal)
Lampiran II	perincian harga pokok penjualan, biaya usaha, biaya luar usaha
Lampiran III	kredit pajak dalam negeri (PPh 22 / 23 / 26 dipungut)
Lampiran IV	PPh final dan penghasilan yang tidak termasuk objek pajak
Lampiran V / VI	daftar pemegang saham/pengurus; penyertaan modal / utang pemegang saham

Calculation rules

Penghasilan neto fiskal = laba komersial + koreksi fiskal positif − koreksi fiskal negatif (remove final-taxed and non-objek income, add back non-deductible expense).
Penghasilan Kena Pajak (PKP) = penghasilan neto fiskal − kompensasi kerugian (carried-forward losses, up to 5 years).
Tarif PPh Badan: the general rate is 22%. Companies with peredaran bruto up to Rp 4,8 miliar may use the 0,5% final (PP 23/PP 55) regime; small enterprises with turnover up to Rp 50 miliar get a 50% reduction on the part of PKP corresponding to the first Rp 4,8 miliar of turnover (Pasal 31E).
PPh terutang = PKP × tarif (applying any Pasal 31E facility).
PPh kurang/lebih bayar = PPh terutang − (PPh 22 + PPh 23 + PPh 24 + PPh 25). Positive → PPh Pasal 29 payable before reporting; negative → PPh Pasal 28A lebih bayar.
Next year's angsuran PPh 25 is generally PPh terutang less creditable withholding, divided by 12.

Worked example (general 22% rate, outline)

SPT Tahunan PPh Badan 1771 — Tahun Pajak 2025
Wajib Pajak: PT Sumber Makmur, NPWP 0012345678901000

Laba komersial sebelum pajak              10.000.000.000
  Koreksi fiskal positif (biaya non-deductible)   500.000.000
  Koreksi fiskal negatif (penghasilan final)     (800.000.000)
Penghasilan neto fiskal                    9.700.000.000
  Kompensasi kerugian                                  0
Penghasilan Kena Pajak (PKP)               9.700.000.000

PPh terutang = 22% × 9.700.000.000       = 2.134.000.000

Kredit pajak:
  PPh 22                100.000.000
  PPh 23                 50.000.000
  PPh 25 (12 bln)     1.800.000.000
  Jumlah kredit       1.950.000.000

PPh Pasal 29 (kurang bayar) = 2.134.000.000 − 1.950.000.000 = 184.000.000

Generated as the 1771 e-Form / e-SPT and submitted via DJP / Coretax DJP; the Pasal 29 kurang bayar is paid (kode billing / SSP) before the SPT is reported.

Validation checklist

Correct tahun pajak; filer NPWP (16-digit) and NITKU correct
Koreksi fiskal complete: non-deductibles added back, final-taxed/non-objek income removed
Kompensasi kerugian within the 5-year window; PKP correctly derived
Correct tarif — 22% general, Pasal 31E reduction or 0,5% final facility only where eligible by peredaran bruto
All kredit pajak (PPh 22/23/24/25) supported by bukti potong / SSP and reconciled
PPh Pasal 29 / 28A = PPh terutang − kredit pajak; next-year PPh 25 instalment set
Financial statements and lampiran I–VI attached; reported by the end of the 4th month
Built per the current 1771 e-Form / Coretax DJP layout

Last updated: 2026-06-04 — confirm the active schema version, field codes, and DJP/Coretax requirements against the current Direktorat Jenderal Pajak specifications before use.