# Verification record — `id/djp/annual-individual-income-tax-return-1770s` v1.0.0 This file is the **source-review record** for this document version, per the `manual-source-review-v1` practice. It documents the provenance of the published fields and flow and states the current verification claim honestly. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-07` The document was derived from a **directly-read primary source**: the Direktorat Jenderal Pajak's (DJP) own official guide, "Tata Cara Pengisian SPT Tahunan Wajib Pajak Orang Pribadi 1770S" (Modul Pengisian SPT Tahunan e-Filing Orang Pribadi 1770S, dated 2023-03-13) — a genuine, 46-slide, screenshot-driven walkthrough of the live `djponline.pajak.go.id` e-Filing wizard, retrieved directly from `pajak.go.id`'s own web root with no login/CAPTCHA/WAF gate. It remains `draft`, not `verified`, because the live wizard itself was not walked interactively (it requires a real NIK/NPWP + password + CAPTCHA login — see "Access constraint" below), per this registry's `structural-reference` maturity convention. ## Why this document exists This is a `GovSchema Standard Research` cycle ([GOV-1560](../../../../GOV-1560)). Indonesia opened as the registry's 18th jurisdiction in a prior cycle (GOV-1546, Business Formation) and gained a DMV schema in the cycle immediately after (GOV-1553), but had only 2 of its 6 verticals modelled; Passport, Visa, Taxes, and National ID were all open, unscreened backlog candidates. This cycle screened all four before picking Taxes: - **Passport** (Direktorat Jenderal Imigrasi's M-Paspor mobile app) — screened via secondary how-to articles only; every source found describes the account-creation and document-upload flow at a checklist level (personal data, e-KTP upload, emergency contact, family-card group application) without a single field-by-field screenshot walkthrough comparable to BKPM's OSS guide. Left open, not a dead end — a future cycle should look for M-Paspor's own official user manual, if one is published, before attempting a live-app walk. - **Visa** (`evisa.imigrasi.go.id`) — a genuine official "User Manual e-Visa" PDF was found and fully read (18 pages, no login/CAPTCHA/WAF gate, `kemlu.go.id`-hosted mirror of the Directorate General of Immigration's own document). It is well-sourced for the visa-type-selection wizard (passport nationality, visa sub-purpose e.g. "Golden Visa", visa category e.g. "Investment", applicant type e.g. "Individual Investor", length of stay e.g. "5 years" — each with a confirmed worked example) and for the passport-photo/document-upload requirements and payment-method screens (Credit Card vs. Simponi, with the credit-card sub-fields fully visible). It is genuinely weaker at its core: the "Fill Form" step's own Personal Information block (the section that would carry the actual applicant's name/DOB/address/etc.) is rendered only as an unlabelled wireframe diagram — dashed placeholder rectangles with no field labels at any page or resolution — a level of abstraction this registry's existing e-Visa/ICP schemas do not share. Not picked this cycle in favour of a source with a fully labelled core; left open as a real candidate for a future cycle, contingent on finding either a richer manual or (per this registry's established caution around scarce/authenticated bookings) a way to inspect the live wizard's Personal Information step without creating a real account. - **National ID** (Dukcapil KTP-el / NIK registration) — confirmed, via Dukcapil's own site and multiple secondary guides, to be an in-person, biometric (photo/fingerprint/iris) enrolment process with no online application-form channel; Dukcapil's own site explicitly states it provides no web/app channel even for NIK lookup. A confirmed weak/no-online-channel candidate, consistent with this registry's treatment of Mexico's CURP and Brazil's CIN — not attempted further. - **Taxes** (DJP e-Filing, Form 1770 S) — **selected**. DJP's own official step-by-step e-Filing guide for Form 1770 S is a genuine, full, field-by-field screenshot walkthrough of the live `djponline.pajak.go.id` wizard, including a complete worked example (taxpayer "Nn Shinta", tax year 2022) carried consistently from login through the final submission receipt. This is the strongest single source found this cycle by a wide margin — richer than the Visa candidate's own Personal Information gap, and directly comparable in shape to `ph/bir/annual-income-tax-return-1701a` and `br/rfb/individual-income-tax-return-irpf`, both already in this registry. ## Source examined - **Document `(id, version)`:** `id/djp/annual-individual-income-tax-return-1770s` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** Direktorat Jenderal Pajak (DJP), Indonesia - **Primary source URL:** - **Official document title:** "Tata Cara Pengisian SPT Tahunan Wajib Pajak Orang Pribadi 1770S" (cover slide), file metadata title "PowerPoint Presentation", authored 2023-03-13 - **Retrieved / reviewed:** 2026-07-07 (`curl` confirms HTTP 200, 2,322,956 bytes, directly from `www.pajak.go.id`, no login/CAPTCHA/WAF gate) - **Reviewer:** GovSchema Engineering (initial authoring source-review) ## Access constraint and how it was worked around The PDF itself is a plain, directly downloadable file hosted on DJP's own web root — no login, no CAPTCHA. It is a PowerPoint-to-PDF export (46 slides) with a sparse, non-representative text layer; the actual in-app field labels only exist inside each slide's embedded screenshot. Every field in this schema was read directly off those **rendered screenshots** — each of the 46 pages rendered at 2.2x scale via `pdfjs-dist` + `node-canvas` (the same technique already used for `id/bkpm/oss-nib-registration-individual-umk` and several AE ICP/RAKEZ documents in this registry) and read with Claude's own vision capability. The live wizard (`djponline.pajak.go.id`) itself requires a real NIK/NPWP + password + CAPTCHA login and was **not** walked interactively — consistent with this registry's practice of never creating or using real taxpayer credentials on a live government tax-filing system. ## What was confirmed directly (verbatim, from the rendered screenshots) - **Login screen** (not modelled): NIK/NPWP field (worked example `123456789000000`), Kata Sandi (password), a distorted-text captcha ("Tuliskan ulang kode kemanan"), "Lupa Kata Sandi?" and "Daftar disini" links — account credentials, excluded per this registry's standing convention. - **"Pilih SPT" eligibility screen** (not modelled as fields): three Ya/Tidak questions ("Apakah Anda Menjalankan Usaha atau Pekerjaan bebas?", "Apakah Anda seorang Suami atau Istri yang menjalankan kewajiban perpajakan terpisah (MT) atau Pisah Harta (PH)?", "Apakah Penghasilan Bruto Yang Anda Peroleh selama setahun Kurang dari 60 Juta Rupiah?") determine which of Forms 1770/1770S/1770SS the wizard routes the filer to, followed by a three-way form-entry-mode choice ("Dengan bentuk formulir" / "Dengan panduan" / "Dengan upload SPT"). This document is scoped entirely to the 1770S-with-structured-form pathway (all three questions answered Tidak/Tidak/Tidak in the worked example, then "Dengan bentuk formulir" selected); the eligibility branching itself, and the alternative guided-interview/bulk-upload entry modes, are out of scope. - **Data Formulir screen** (page 1 of 5): Tahun Pajak (dropdown, worked value 2022), Status SPT (Normal/Pembetulan radio, Normal selected), Pembetulan Ke (locked at 0 under Normal). - **Lampiran II Bagian A** (Penghasilan yang dikenakan PPh Final): an add-a-row table (columns Sumber/Jenis Penghasilan, DPP/Penghasilan Bruto, PPh Terutang) with a "Bukti Potong Baru"-style "Tambah+" modal exposing Sumber/Jenis Penghasilan (dropdown, one option legible: "1. Bunga Deposito, Tabungan, Diskonto SBI, ..."), DPP/Penghasilan Bruto, and PPh Terutang. Empty in the worked example ("Tidak ditemukan data yang sesuai"). - **Lampiran II Bagian B** (Harta Pada Akhir Tahun): a populated worked table — Kode Harta/Nama Harta/Tahun Perolehan/Harga Perolehan/Keterangan — with three real rows: `012`/Tabungan/2022/Rp2,000,000/"Bank Sendiri"; `012`/Tabungan/2022/Rp1,000,000/"BCI"; `042`/Sepeda Motor/2021/ Rp18,500,000/"Kredit". The "Harta Baru" add modal confirms the same five fields plus their input types (two dropdowns for Kode Harta/Tahun Perolehan, three text/textarea inputs). - **Lampiran II Bagian C** (Kewajiban/Utang Pada Akhir Tahun): a populated worked table — Kode Utang/Nama Pemberi Pinjaman/Alamat Pemberi Pinjaman/Tahun Peminjaman/Jumlah — with one confirmed row: `101`/Adadeh/Balikpapan/2021/Rp10,000,000, and a "Sub Total"/"Jumlah Bagian C (JBC)" of Rp10,000,000 across "4 data" (only one row's values are legible in the captured screenshot). The "Hutang Baru" add modal confirms the same five input fields. - **Lampiran II Bagian D** (Daftar Susunan Anggota Keluarga): column headers Nama/NIK/Hubungan Keluarga/Pekerjaan are confirmed, but the table itself is shown empty ("Tidak ditemukan data yang sesuai") in every captured screenshot — no worked example row exists for this specific block, unlike its Harta/Utang siblings. - **Lampiran I Bagian A** (Penghasilan Neto Dalam Negeri Lainnya): a fixed, always-visible 6-line static form — Bunga / Royalti / Sewa / Hadiah / Keuntungan dari Penjualan/Pengalihan Harta / Penghasilan Lain — each a single numeric input, with a computed "Jumlah Bagian A" total (not modelled, per this registry's no-computed-fields discipline). - **Lampiran I Bagian B** (Penghasilan yang Tidak Termasuk Objek Pajak): another fixed 6-line static form — Bantuan/Sumbangan/Hibah / Warisan / Bagian Laba Anggota Perseroan Komanditer tidak atas saham, persekutuan, perkumpulan, firma, kongsi / Klaim Asuransi Kesehatan, Kecelakaan, Jiwa, Dwiguna, Beasiswa / Beasiswa / Penghasilan Lainnya yang tidak termasuk Objek Pajak — with a computed "Jumlah Bagian B" total (not modelled). - **Lampiran I Bagian C** (Daftar Pemotongan/Pemungutan PPh Oleh Pihak Lain dan PPh Yang Ditanggung Pemerintah): an add-a-row table (columns Nama Pemotong/Pemungut Pajak, NPWP Pemotong/Pemungut Pajak, Nomor Bukti, Tanggal Bukti, Jenis Pajak, Jumlah Dipotong) whose "Bukti Potong Baru" add modal is shown fully populated with a real worked example, cross- referenced against an actual scanned Formulir 1721-A1 withholding certificate in the same screenshot: Jenis Pajak "PPh Pasal 21", NPWP Pemotong `120267906000000`, Nama Pemotong "PT Punya Nya Raka", Nomor Bukti `1.1.12.22.0000001`, Tanggal Bukti `31-12-2023`, Jumlah PPh Dipotong Rp4,951,650 — this last figure is independently cross-checked against the scanned certificate's own line 20 ("PPh PASAL 21 DAN PPh PASAL 26 YANG TELAH DIPOTONG DAN DILUNASI: 4.951.650"). - **Induk > Identitas**: Status Perkawinan (Tidak Kawin/Kawin radio, Tidak Kawin selected). - **Induk > A. PENGHASILAN NETTO**: line 1 (Penghasilan Neto Dalam Negeri Sehubungan dengan Pekerjaan) shown editable and pre-filled Rp127,011,178 — cross-referenced directly against the same worked Formulir 1721-A1's own line 12 (JUMLAH PENGHASILAN NETO); line 2 (Penghasilan Neto Dalam Negeri Lainnya) shown greyed/computed at 0; line 3 (Penghasilan Neto Luar Negeri) shown as a genuinely editable blank box; line 4 (Jumlah, computed) shown greyed; line 5 (Zakat/Sumbangan Keagamaan yang Sifatnya Wajib) shown as a genuinely editable blank box; line 6 (computed) shown greyed. - **Induk > B. PENGHASILAN KENA PAJAK**: line 7 shows two side-by-side dropdowns — the first pre-selected "Tidak Kawin/TK", the second pre- selected "0" — feeding a third, greyed, computed PTKP-amount box (Rp54,000,000); line 8 (Penghasilan Kena Pajak, computed) shown greyed. - **Induk > C. PPh TERUTANG**: line 9 (computed) shown greyed at Rp4,951,650; line 10 (Pengembalian/Pengurangan PPh Pasal 24 yang telah dikreditkan) shown as a genuinely editable blank box; line 11 (computed) shown greyed. - **Induk > D. KREDIT PAJAK**: line 12 (computed, auto-populated from the Bukti Potong total) shown greyed at Rp4,951,650; line 13 (computed) shown greyed at 0; line 14a (PPh Yang dibayar Sendiri — PPh Pasal 25) and line 14b (STP PPh Pasal 25, Hanya Pokok Pajak) both shown as genuinely editable blank boxes; line 15 (computed) shown greyed. - **Induk > E. PPh KURANG/LEBIH BAYAR**: line 16 shows a computed "Nihil" status label with a greyed amount box (0) — not modelled (system-derived filing outcome, not filer input). - **Induk > F. ANGSURAN PPh PASAL 25 TAHUN PAJAK BERIKUTNYA**: line 18 shows a dropdown labelled only "Pilih.." (no option text ever legible) alongside a genuinely editable blank amount box. - **Pernyataan**: a single "Setuju" checkbox against the standard statutory declaration text, gating the "Selanjutnya"/proceed-to-submission button. - **Kirim step (not modelled)**: a media-choice (Email/SMS) for a one-time verification code, the code-entry field itself, the "Kirim SPT" submit button, a post-submission satisfaction survey ("Puas"/"Tidak Puas"), and the final e-mailed "Bukti Penerimaan Elektronik" receipt — all excluded as ephemeral submission mechanics/account-session data, not durable application content, the same discipline this registry applies to OTP codes and login screens elsewhere (e.g. `id/bkpm/oss-nib-registration- individual-umk`'s excluded WhatsApp OTP). ## Judgment calls / scope cuts (read before reviewing) 1. **Six dropdown fields lack a confirmed full option list and are modelled as open strings, not enums**: `finalIncomeSourceType`, `assetCode`, `debtCode`, `withholdingTaxType`, `ptkpStatusCode`, and `nextYearInstallmentBasisType` each show at most one selected/example value in the guide's own screenshots. Per this registry's established discipline (e.g. `id/bkpm`'s undocumented-dropdown treatment), none of these are modelled as `enum` — each field's `description` states exactly what was and was not confirmed. `nextYearInstallmentBasisType` is the weakest of the six: its dropdown shows no legible option text at all, only the placeholder "Pilih..". 2. **`ptkpStatusCode` and `numberOfDependentsForPtkp` reference Indonesia's public PTKP (Penghasilan Tidak Kena Pajak) status-code convention (TK/K/ K-I, dependents 0-3) in their own `description` fields, but only the single worked value (Tidak Kawin/TK, 0 dependents) is directly confirmed in the guide's own screenshot.** This is disclosed explicitly in each field's description rather than silently presented as a directly-sourced enum; a future reviewer with live-wizard access should confirm the full dropdown contents. 3. **Six repeating add-a-row sections are each bounded to a single entry**: `hasFinalIncome`/Lampiran II Bagian A, `hasAssetsAtYearEnd`/Bagian B, `hasDebtsAtYearEnd`/Bagian C, `hasFamilyMembersListed`/Bagian D, and `hasWithholdingCertificate`/Lampiran I Bagian C are each modelled with a single inferred boolean gate and one bounded entry, per GovSchema v0.3's lack of a repeating/array field type (SPEC.md, and this registry's standing precedent in `br/rfb/individual-income-tax-return-irpf` and others). The worked example itself shows Bagian B (assets) with three real rows and Bagian C debts with at least four rows ("Menampilkan 1 sampai 4 dari 4 data"), confirming the real-world cardinality this scope-cut deliberately does not capture. 4. **`hasFamilyMembersListed`'s worked table has no example row**, unlike its Harta/Utang siblings — every captured screenshot of Lampiran II Bagian D shows only the empty-state message. The field/column labels themselves (Nama, NIK, Hubungan Keluarga, Pekerjaan) are still directly read from the table's own header row, not inferred. 5. **All DJP/system-computed subtotal and outcome fields are excluded**: Jumlah Bagian A/B/C, Induk lines 2/4/6/8/9/11/12/13/15, and the final Nihil/Kurang Bayar/Lebih Bayar status (line 16) are each shown visually greyed-out and auto-populated in the source screenshots — consistent with this registry's standing discipline (see `br/rfb`'s VERIFICATION.md) of never modelling authority-calculated totals as filer-entered fields. 6. **`domesticEmploymentNetIncome` is marked `required: true`**, the only income-amount field in this document required outright (not gated behind an inferred boolean), because Form 1770 S's own eligibility screening (see "What was confirmed directly" above) scopes it to filers who selected "Tidak" to "Apakah Anda Menjalankan Usaha atau Pekerjaan bebas?" — i.e., salaried employees by construction — for whom this line is always populated in the worked example, cross-referenced against the filer's own Formulir 1721-A1 certificate. 7. **`assetDescription`'s own optionality within its bounded group is unclear** from the source screenshots (see field description) — modelled with the same `requiredWhen` as its sibling fields for consistency rather than guessed at independently. 8. **Login credentials, the eligibility-screening questions, the entry-mode choice, and all submission/session mechanics (verification- code exchange, satisfaction survey, receipt) are excluded**, per this registry's standing convention against modelling account credentials or ephemeral session data as durable application fields (see "What was confirmed directly" above for the full list). ## Mock conformance run `conformance/id/djp/annual-individual-income-tax-return-1770s/1.0.0/` contains one mock filing packet, checked independently against this document's own `requiredWhen` conditions: - `application-packet.json` — an unmarried, no-dependents salaried filer with a populated Lampiran II Bagian A/B/C/D entry, one Lampiran I Bagian A/B amount each, one Bukti Potong entry cross-referencing the guide's own worked Formulir 1721-A1 example, and an agreed declaration — exercises all six `requiredWhen` branches (`hasFinalIncome`, `hasAssetsAtYearEnd`, `hasDebtsAtYearEnd`, `hasFamilyMembersListed`, `hasWithholdingCertificate`, `sptStatus`=`pembetulan`→`amendmentNumber`) at least once each. ## Path to a `verified` claim (next step) 1. Independently re-fetch the same PDF and re-render/re-read each cited page, confirming every field `sourceRef` against the actual screenshot. 2. Confirm DJP has not since published a newer edition of this guide, and that `pajak.go.id`'s own e-Filing help/tutorial index still references it. 3. Obtain access to the live `djponline.pajak.go.id` e-Filing wizard (requires a real Indonesian NPWP/NIK and password) to: confirm or replace the six open-string dropdown fields with real `enum` option lists (judgment call 1); confirm the full PTKP status-code list (judgment call 2); confirm `assetDescription`'s true optionality (judgment call 7); and capture a populated worked example for the family/dependents table (judgment call 4). 4. Per this registry's `structural-reference` maturity convention, advancing `maturity.criteria.verifiedSchema`/`agentReadySchema` beyond a second reviewer's field-by-field pass requires live-wizard execution testing, not just source re-verification. ## Re-verification Per the practice's **Cadence**, `nextReviewBy` is set to **2027-01-07** (~6 months). Re-check the source, and confirm no newer guide revision has been published, on or before that date and on any `source.url` change.