{
    "success": true,
    "data": {
        "id": 1616167,
        "msgid": "forget-to-report-spt-on-coretax-be-prepared-for-penalties-like-this-1773633243",
        "date": "2026-03-16 10:10:14",
        "title": "Forget to Report SPT on Coretax, Be Prepared for Penalties Like This",
        "author": "",
        "source": "CNBC",
        "tags": "",
        "topic": "Regulation",
        "summary": "Indonesian taxpayers who fail to file their annual tax return (SPT) on time risk administrative and criminal penalties under Law No. 28 of 2007. Depending on the type of return, penalties range from IDR 100,000 to IDR 1,000,000, with filing deadlines set for 31 March 2026 for individuals and 30 April 2026 for corporations.",
        "content": "<p>Filing an annual tax return (Surat Pemberitahuan\/SPT) is a mandatory\nrequirement for all taxpayers in Indonesia. This obligation applies to\neveryone, including those whose taxes have been automatically deducted\nfrom salary or at the point of purchase of goods and services.<\/p>\n<p>The annual SPT filing period runs from early January through 31 March\n2026 for individual taxpayers. For corporate taxpayers, the filing\ndeadline falls on 30 April 2026.<\/p>\n<p>Since SPT filing is mandatory, taxpayers who file late or fail to\nfile altogether face both administrative and criminal sanctions.<\/p>\n<p>Administrative sanctions include monetary penalties and increases in\nthe amount of tax owed. Taxpayers found to have filed SPT inaccurately\nmay also face criminal penalties, including imprisonment, as stipulated\nin tax regulations.<\/p>\n<p>These provisions are contained in Law No.\u00a028 of 2007 regarding\nGeneral Provisions and Tax Procedures (KUP), with administrative\nsanctions specified in Article 7(1) of the KUP.<\/p>\n<p>The administrative penalties imposed on taxpayers who fail to file\nSPT are:<\/p>\n<ol type=\"1\">\n<li><p>IDR 500,000 fine for Value Added Tax (PPN) monthly\nreturns<\/p><\/li>\n<li><p>IDR 100,000 fine for other monthly returns<\/p><\/li>\n<li><p>IDR 1,000,000 fine for Income Tax (PPh) returns filed by\ncorporate taxpayers<\/p><\/li>\n<li><p>IDR 100,000 fine for Income Tax (PPh) returns filed by individual\ntaxpayers<\/p><\/li>\n<\/ol>\n<p>The Director General of Taxes at the Ministry of Finance, Bimo\nWijayanto, has previously urged the public to file their annual tax\nreturns before Eid al-Fitr, expected to fall on 20 March 2026.<\/p>\n<p>According to Wijayanto, the habit of filing SPT closer to the\ndeadline risks overloading the system. \u201cOur habit since primary\neducation is always going for injury time, that last-minute cramming\napproach,\u201d said Bimo during a media briefing on Monday (16\/3\/2026).<\/p>\n<p>Moreover, filing SPT early allows citizens to celebrate Eid with\npeace of mind without the burden of outstanding obligations. \u201cSo that\nEid is truly a return to purity, just file your tax return promptly\nbecause otherwise your Eid celebration will lack sincerity. Once you\u2019ve\nfulfilled your obligation, it becomes sincere,\u201d said Bimo.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/forget-to-report-spt-on-coretax-be-prepared-for-penalties-like-this-1773633243",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}