{
    "success": true,
    "data": {
        "id": 1709565,
        "msgid": "today-is-the-deadline-for-submitting-annual-tax-returns-tomorrow-penalties-apply-if-missed-1777511118",
        "date": "2026-04-30 06:55:20",
        "title": "Today is the Deadline for Submitting Annual Tax Returns Tomorrow, Penalties Apply if Missed",
        "author": "",
        "source": "CNBC",
        "tags": "",
        "topic": "Regulation",
        "summary": "The deadline for submitting the Annual Income Tax Return (SPT PPh) for 2024 expires tomorrow, Thursday, 30 April, applying to both individual and corporate taxpayers in Indonesia. Late or non-filers face administrative fines ranging from Rp100,000 to Rp1,000,000 depending on the type, with additional criminal penalties including imprisonment up to six years for intentional non-compliance or false reporting. Taxpayers are reminded to file regardless of payment status, with underpayments incurring 2% monthly interest, underscoring the government's emphasis on tax compliance to bolster state revenue.",
        "content": "<p>Jakarta. The deadline for submitting the Annual Income Tax\nNotification (SPT PPh) for the 2024 tax year will end tomorrow, Thursday\n(30 April). This deadline applies simultaneously to individual taxpayers\nand corporate taxpayers.<\/p>\n<p>Indonesian citizens (WNI) who already have a Taxpayer Identification\nNumber (NPWP) are required to submit their tax SPT. If taxpayers are\nlate or fail to submit, they will be subject to administrative sanctions\nor fines.<\/p>\n<p>This is stipulated in Law (UU) No.\u00a028 of 2007 on General Provisions\nand Tax Procedures (KUP). Regarding administrative sanctions, it is\nstated in Article 7 paragraph 1 of the KUP Law.<\/p>\n<p>The administrative sanctions imposed on taxpayers who do not submit\nSPT are as follows:<\/p>\n<ol type=\"1\">\n<li><p>A fine of Rp500,000 for Value Added Tax (PPN) Monthly\nSPT<\/p><\/li>\n<li><p>A fine of Rp100,000 for other Monthly SPT<\/p><\/li>\n<li><p>A fine of Rp1,000,000 for Corporate Income Tax (PPh) SPT<\/p><\/li>\n<li><p>A fine of Rp100,000 for Individual Income Tax (PPh) SPT<\/p><\/li>\n<\/ol>\n<p>Meanwhile, criminal sanctions are regulated in Article 39. That\narticle states that anyone who intentionally fails to submit SPT or\nsubmits SPT and\/or statements whose contents are untrue or incomplete,\nthereby causing loss to state revenue, shall be subject to criminal\nsanctions.<\/p>\n<p>The sanction is imprisonment for a minimum of 6 (six) months and a\nmaximum of 6 (six) years. The fine is at least 2 (two) times the amount\nof tax due that is not or underpaid, and a maximum of 4 (four) times the\namount of tax due that is not or underpaid,\u201d quoted from the official\nwebsite of the Ministry of Finance\u2019s Legal Documentation and Information\nNetwork.<\/p>\n<p>Furthermore, according to Article 7 paragraph 2, the imposition of\nadministrative sanctions in the form of fines is not applied to\nindividual taxpayers who have passed away, do not carry out business\nactivities or free professions, are foreign nationals who no longer\nreside in Indonesia, permanent business entities that no longer conduct\nactivities in Indonesia, or other taxpayers as regulated by the Minister\nof Finance\u2019s Regulation.<\/p>\n<p>Then, if the annual tax SPT is underpaid, a 2% per month interest\nsanction is imposed on the amount of tax that is late to be deposited.\nThis is calculated from the end of the SPT submission period until the\npayment date.<\/p>\n<p>The fine is only paid after the taxpayer receives a Tax Bill (STP)\nfrom the Directorate General of Taxes (DJP) of the Ministry of Finance.\nIt should be noted that even after paying the fine, the public is still\nrequired to submit the annual tax SPT.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/today-is-the-deadline-for-submitting-annual-tax-returns-tomorrow-penalties-apply-if-missed-1777511118",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}