US LLC Owned From Indonesia: SPT Tahunan, Form 5472, and the Words in Between
Summary
An Indonesian owner files SPT Tahunan by March 31 through Coretax. The US LLC files Form 5472 with a pro forma 1120 to the IRS by April 15. Same calendar year, different questions.
Indonesian founders usually meet the US filing in English and their own return in Bahasa Indonesia, and the two vocabularies do not map neatly. This table lines them up first; the rest of the page explains what each side needs.
The terms side by side
| Indonesian side | What it is | US side, for the LLC |
|---|---|---|
| SPT Tahunan PPh Orang Pribadi | Your annual personal income tax return | No personal return, in most cases |
| Coretax DJP | The DJP's filing system, used for annual returns from 2026 | Paper or fax to the IRS in Ogden, Utah; no e-filing for this return |
| Batas waktu 31 Maret | Your deadline, March 31 | April 15, or October 15 with Form 7004 |
| Daftar harta | The list of assets in your return, where the LLC interest belongs | Not applicable |
| Penghasilan luar negeri | Foreign income, reported by residents | Not on Form 5472; only transactions with you are |
| NPWP | Your Indonesian tax number | Entered on Form 5472 as your foreign tax identification number |
| Konsultan pajak | Tax consultant | For the US side, a CPA who handles foreign-owned US entities |
Your side: SPT Tahunan by March 31
A resident individual in Indonesia is taxed on worldwide income and files SPT Tahunan for the calendar year by March 31, through Coretax, which fully replaced DJP Online for annual returns in 2026. (The 2026 deadline was extended to April 30 as a one-off; do not plan on that repeating.) The US LLC belongs in your return as an asset, and what it pays you is relevant to your income; how exactly is a question for your konsultan pajak.
The LLC's side: Form 5472 by April 15
A single-member LLC owned from Indonesia is treated as a corporation for this reporting under Treas. Reg. §301.7701-2(c)(2)(vi), and IRC §6038A requires it to file Form 5472 with a pro forma Form 1120 every year it has a transaction with you: money you send in, money it pays you, fees you pay for it. Your NPWP goes on the form as your foreign tax number; a foreign-owned LLC must enter it if you have one.
The US-Indonesia income tax treaty has been in force since 1990. It covers income tax and does not remove Form 5472.
A Bandung example
Rina sells illustration packs to US customers through a Delaware LLC.
- January 2025: she sent Rp 16,000,000 (about $1,000) to the LLC's US account.
- Through 2025: customers paid the LLC $36,000.
- June and December 2025: the LLC paid her $12,000 each time.
The LLC's 2025 Form 5472, due April 15, 2026, reports the $1,000 in and the $24,000 out, in dollars, with the exchange rate for the rupiah transfer listed. Customer payments do not appear. Rina's SPT Tahunan for 2025 lists the LLC among her assets and reflects her income as her konsultan pajak advises.
If US years are behind
Indonesian owners often find out from a US bank or payment platform asking for the LLC's filed returns. File every open year together with a statement explaining why; the penalty for a missing Form 5472 is $25,000 per form, and the missed Form 5472 page sets out the route. The reportable transactions page shows what counts.
For a single-owner LLC with ordinary transactions, FileTax prepares the Form 5472 and pro forma Form 1120 in under 15 minutes for $99 per year.
Questions Indonesian owners ask
Do I report my US LLC in SPT Tahunan?
Yes, as an asset, and what it pays you is relevant to your income. Your konsultan pajak decides the treatment.
Does Coretax file the US return too?
No. Coretax is for Indonesian returns. The LLC's Form 5472 goes to the IRS on paper or by fax.
Does the US-Indonesia treaty remove Form 5472?
No. It covers income tax. Form 5472 is an information return.
Which number do I use as my foreign tax ID?
Your NPWP.
Related pages
Continue reading
US LLC Owned From the Philippines: The Pro Forma 1120 and Your BIR Return →
April 15 is the deadline in both countries. The LLC sends the IRS a pro forma Form 1120 with Form 5472 about its dealings with you; you file BIR Form 1701 in Manila for the same calendar year.
Form 5472: The Complete Guide for Foreign-Owned US LLCs →
A foreign-owned US single-member LLC files Form 5472 with a pro forma Form 1120 by April 15. Funding the LLC is itself reportable. Missing it costs $25,000 per form, per year.
Reportable Transactions on Form 5472: 18 Common Ones, Yes or No →
Funding the LLC, paying its fees yourself, loans and distributions are all reportable. Customer payments, suppliers and moving money between the LLC's own accounts are not.