The obligation to report Income Tax (PPh) for Individuals is carried out every year through Income Tax Return Report (SPT). The obligation referred to applies to individuals who already have an NPWP.
The criteria for individuals who are required to have an NPWP are regulated based on the Director General of Taxes Regulation Number PER-20 / PJ / 2013,
For more details, let’s see the following info-graphics!
Source : https://www.ortax.org/ortax/?mod=info&page=show&id=356&list=1