2025 SPT Reporting Reaches 10.53 Million, Dominated by Employees

JAKARTA, KOMPAS.com - The Directorate General of Taxes has recorded 10,530,651 annual income tax return (SPT) filings for the 2025 tax year as of 31 March 2026.

Director of Education, Services, and Public Relations at the DJP, Inge Diana Rismawanti, stated that the majority of filings come from individual employee taxpayers.

“For taxpayers with a January-December fiscal year, filings are dominated by individual employee taxpayers numbering 9,214,182 SPTs,” said Inge in an official statement on Wednesday (1/4/2026).

Filings from corporate taxpayers reached 213,492 SPTs in rupiah and 159 SPTs in US dollars.

Taxpayers with differing fiscal years began reporting from 1 August 2025. Their numbers are smaller.

Recorded are 1,912 corporate SPTs in rupiah and 30 corporate SPTs in US dollars.

The DJP also noted an increase in Coretax account activations.

As of the end of March 2026, activations reached 17,551,174.

The breakdown consists of 16,489,868 individual taxpayers and 970,529 corporate taxpayers.

90,550 come from government agencies and 227 from Electronic System-Based Trading taxpayers.

Taxpayers who are late or fail to report SPTs risk penalties.

This is regulated under Law No. 28 of 2007 on General Provisions and Tax Procedures. The fine amounts are stipulated in Article 7 paragraph (1).

Details: Rp500,000 for Value Added Tax Monthly SPTs, Rp100,000 for other Monthly SPTs, Rp1,000,000 for Income Tax SPTs of corporate taxpayers, Rp100,000 for Income Tax SPTs of individual taxpayers.

In addition to fines, violations may lead to criminal sanctions as per applicable provisions.

The DJP urges the public to promptly fulfil their tax obligations before the deadline expires.