8 Days to Go! Failure to Report SPT Tax in Coretax Will Incur Fines
Reporting the Annual Tax Return (SPT) is an obligation for all taxpayers in Indonesia, particularly those who have paid taxes automatically through salary deductions or purchases of goods and services.
The SPT reporting period begins in early January and runs until 31 March 2026 for individual taxpayers. Meanwhile, corporate taxpayers must report their SPT by 30 April 2026 at the latest.
However, as is known, for this tax reporting period, the Directorate General of Taxes of the Ministry of Finance is providing an exemption from administrative sanctions for individual taxpayers who report their annual SPT late for the 2025 period.
In Announcement DJP Number PENG-28/PJ.09/2026, the deadline for reporting the 2025 annual SPT remains 31 March 2026, in accordance with the Decision of the Director General of Taxes Number KEP55/PJ/2026, as does the payment deadline for Article 29 Income Tax for the 2025 Tax Year.
However, if the submission of the SPT and payment of Income Tax exceeds that deadline, including related to settling any payment shortfalls and/or deposits, a relaxation is provided in the form of the elimination of administrative sanctions, both fines and interest, until 30 April 2026.
The administrative sanctions in question include fines and increases in the amount of tax payable. In addition, taxpayers found not to have reported their SPT correctly may be subject to criminal penalties in the form of imprisonment as stipulated in the legislation.
This is set out in Law Number 28 of 2007 on General Provisions and Tax Procedures (KUP). Regarding administrative sanctions, it is stated in Article 7 paragraph 1 of the KUP Law. The administrative sanctions imposed on taxpayers who do not report their SPT are:
A fine of Rp500,000 for Value Added Tax (PPN) Monthly SPT
A fine of Rp100,000 for other Monthly SPTs
A fine of Rp1,000,000 for Income Tax (PPh) SPT for Corporate Taxpayers
A fine of Rp100,000 for Income Tax (PPh) SPT for Individual Taxpayers
Meanwhile, criminal sanctions are regulated in Article 39. That article states that any person who intentionally fails to submit an SPT or submits an SPT and/or statement whose contents are untrue or incomplete, thereby causing loss to state revenue, shall be subject to criminal penalties.
“The sanction is imprisonment for a minimum of 6 (six) months and a maximum of 6 (six) years. While the fine is at least 2 (two) times the amount of tax due that is not or underpaid and a maximum of 4 (four) times the amount of tax due that is not or underpaid,” quoted from the official website of the Ministry of Finance’s Legal Documentation and Information Network.