{
    "success": true,
    "data": {
        "id": 1710001,
        "msgid": "fines-for-late-submission-of-personal-annual-tax-returns-and-reporting-deadlines-1777530568",
        "date": "2026-04-30 11:00:10",
        "title": "Fines for Late Submission of Personal Annual Tax Returns and Reporting Deadlines",
        "author": "Nur Jamal Shaid",
        "source": "KOMPAS",
        "tags": "",
        "topic": "Regulation",
        "summary": "The deadline for submitting the 2025 Annual Income Tax Return (SPT PPh) for individuals and entities is 30 April 2026, with over 12.3 million returns already filed by late April, predominantly from individual employees. Late filers face administrative fines of Rp100,000 for individuals and Rp1 million for entities under Indonesia's General Tax Provisions and Procedures Law, while intentional non-filers or those submitting false data may incur criminal penalties. This extension from the original 31 March deadline underscores the importance of compliance to avoid sanctions, applicable to all Indonesian citizens with a Taxpayer Identification Number.",
        "content": "<p>JAKARTA, KOMPAS.com \u2013 The deadline for reporting the Annual Income\nTax Notification Letter (SPT) for the 2025 Tax Year falls on Thursday,\n30 April 2026. This deadline serves as the final limit for individual\nand corporate taxpayers to fulfil their tax obligations.<\/p>\n<p>The Directorate General of Taxes (DJP) recorded that as of 28 April\n2026, 12,307,324 SPTs had been submitted. The majority of reports come\nfrom individual taxpayers, particularly employees.<\/p>\n<p>Director of Education, Services, and Public Relations at DJP, Inge\nDiana Rismawanti, revealed that 10,339,557 SPTs originated from\nindividual employee taxpayers, while 1,345,535 came from\nnon-employees.<\/p>\n<p>Meanwhile, contributions from corporate taxpayers reached 606,912\nSPTs denominated in rupiah and 645 in US dollars.<\/p>\n<p>For the 2025 Tax Year, the reporting deadline for individual SPTs,\noriginally ending on 31 March 2026, has been extended to 30 April 2026.\nCorporate taxpayers also have the same deadline.<\/p>\n<p>With the approaching deadline, taxpayers need to understand the final\ndate for submitting annual SPTs to avoid penalties.<\/p>\n<p>The obligation to report SPT applies to every Indonesian citizen who\npossesses a Taxpayer Identification Number (NPWP).<\/p>\n<p>Delays or negligence in reporting will incur administrative sanctions\nas stipulated in Law No.\u00a028 of 2007 on General Provisions and Tax\nProcedures (UU KUP).<\/p>\n<p>Referring to Article 7 paragraph (1), the fine for late submission of\npersonal annual SPT is set at Rp100,000. Meanwhile, corporate taxpayers\nare fined Rp1 million.<\/p>\n<p>In addition, the provisions for fines for non-submission of SPT also\ninclude:<\/p>\n<p>Rp500,000 for Monthly Value Added Tax (PPN) SPT<\/p>\n<p>Rp100,000 for other Monthly SPTs<\/p>\n<p>However, Article 7 paragraph (2) provides exemptions from fines for\ncertain taxpayers, such as those who have passed away, are no longer\nconducting business or independent professions, or are not residing in\nIndonesia.<\/p>\n<p>Article 39 of the UU KUP states that taxpayers who intentionally fail\nto submit SPT or provide incorrect data may be subject to criminal\npenalties.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/fines-for-late-submission-of-personal-annual-tax-returns-and-reporting-deadlines-1777530568",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}