{
    "success": true,
    "data": {
        "id": 1645407,
        "msgid": "income-requirements-for-not-needing-to-file-spt-tightened-here-are-the-provisions-1774932691",
        "date": "2026-03-31 10:55:00",
        "title": "Income Requirements for Not Needing to File SPT Tightened, Here Are the Provisions!",
        "author": "",
        "source": "CNBC",
        "tags": "",
        "topic": "Regulation",
        "summary": "The Directorate General of Taxes (DJP) under the Ministry of Finance has tightened the criteria for taxpayers exempt from filing Annual Income Tax Returns (SPT) for incomes below the Non-Taxable Income Threshold (PTKP). The new regulation, PER-3\/PJ\/2026, specifies two groups of individual taxpayers: those engaged in business or freelance activities with income not exceeding PTKP, and those not so engaged but receiving income from a single employer below PTKP. This change means taxpayers with multiple employers, even if total net income stays under PTKP, must now file SPT, aiming to enhance tax compliance and reporting accuracy.",
        "content": "<p>Jakarta, CNBC Indonesia - The Directorate General of Taxes (DJP) of\nthe Ministry of Finance has updated the provisions exempting certain\ntaxpayers from the obligation to submit Notification Letters (SPT) for\nincome below the Non-Taxable Income Threshold (PTKP). These provisions\nare contained in Director General of Taxes Regulation Number\nPER-3\/PJ\/2026 on Procedures for Submission, Receipt, and Processing of\nNotification Letters, issued and effective by Director General of Taxes\nBimo Wijayano since 16 March 2026. In Article 20 of the latest Director\nGeneral of Taxes Regulation, the criteria for certain individual income\ntaxpayers exempt from the obligation to submit SPT are detailed more\nspecifically than previously regulated in Article 112 of Director\nGeneral of Taxes Regulation Number PER-11\/PJ\/2025. It consists of two\ngroups of individual taxpayers whose income is below PTKP. First, those\nwho carry out business activities or freelance work and receive or\nobtain income not exceeding PTKP. Second, those who do not carry out\nbusiness activities or freelance work and receive or obtain income from\none employer with net income in one Tax Year not exceeding PTKP.\n\u201cCertain Income Taxpayers are exempt from the obligation to submit\nNotification Letters,\u201d as stated in paragraph 1 of PER-3\/2026, Tuesday\n(31\/3\/2026). Meanwhile, under the previous provisions, the criteria for\ncertain income taxpayers exempt were individual taxpayers who in one Tax\nYear receive or obtain net income not exceeding PTKP, or individual\ntaxpayers who do not carry out business activities or do not perform\nfreelance work. With this change in provisions, if a taxpayer\u2019s income\ncomes from more than one employer and the net income in one tax year\ndoes not exceed PTKP, they must still file SPT. Meanwhile, the\nprovisions regarding certain income taxpayers exempt from the obligation\nto submit monthly SPT for income under Article 25 remain the same. The\ncriteria are individual taxpayers who in one Tax Year receive or obtain\nnet income not exceeding PTKP or individual taxpayers who do not carry\nout business activities or do not perform freelance work.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/income-requirements-for-not-needing-to-file-spt-tightened-here-are-the-provisions-1774932691",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}