How to report investment realization

Blog Article

Investment realization entails data extracted from recorded Investment Activity Reports (LKPM) submitted by online investors, detailing business operations conducted under business permits, including PMA and PMDN, in accordance with legal requirements.

Then, the investment must be made no later than the end of the third month after the tax year the dividend is received or earned. Apart from that, there is an investment period that must be met. The minimum duration is three tax years starting from the tax year the dividend is received or earned. Dividends must also be reported in the Annual Tax Return (SPT) so that they are tax free

Submission of these reports must also be carried out periodically until the third year after the tax year the dividends are received or earned. This is the way to report investment realization:

1. Login to DJP Online by entering your NPWP, password and security code.
2. Select the Profile main menu and click Feature Activation, check the Investment e-Reporting option. Then, click Change Service Features.
3. You will be directed to re-login, re-login and select the Services menu, Investment e-Reporting feature and select the Report menu.
4. In the dividend or other income report section, click the + Add button. Please complete the required data. The data in question consists of reporting, type of income, income provider, etc.
5. In the investment report section, press the + Add button. The system will request some information about the investment Then, After filling in all dividend or other income reports and investment reports, you can click Submit.
6. The system will display a confirmation notification regarding submitting the report, please click Yes. In the Dashboard menu, you will find a list of reports that have been recorded. Don't forget that dividend investment realization reports are also reported in the Annual Tax Return.

Article Topic

Accounting, Audit, Corporate Tax, Custom Duty, Inheritance Tax, International Tax Planning, Investment fund setup, Legal Services, Tax advisory, Tax and Business Advisers, Tax Consulting

Contributed on
05 June 2024
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