Corporate Income Tax Reporting Extended until 31 May, Here are the Requirements!
Jakarta, CNBC Indonesia - The Directorate General of Taxes (DJP) of the Ministry of Finance has decided to extend the reporting period for the Annual Tax Return (SPT) for Corporate Income Tax (PPh) for corporate taxpayers. The deadline has been extended to 31 May 2026, from the previous 30 April 2026.
The decision was made based on instructions from Finance Minister Purbaya Yudhi Sadewa. Meanwhile, the SPT Annual for individual taxpayers ended on 30 April 2026, as it had previously been granted a relaxation from the original 31 March 2026.
The Directorate General of Taxes (DJP) of the Ministry of Finance has issued a new regulation regarding the criteria for corporate taxpayers who can extend the SPT Annual PPh reporting period.
Based on Director General of Taxes Regulation Number PER-3/PJ/2026, the extension of the SPT reporting period for a maximum of 2 months can only be done by corporate taxpayers who have not prepared financial statements or because the financial statement audit is not yet complete.
“The notification of the extension of the SPT Annual Income Tax reporting period must be signed by the taxpayer, the taxpayer’s representative, or the taxpayer’s attorney,” states the regulation quoted on Wednesday (29/4/2026).
In applying for an extension of the reporting period, taxpayers are required to provide reasons for the extension and attach the following data:
Provisional calculation of Income Tax payable for 1 (one) Tax Year or Part of the Tax Year whose submission deadline is extended;
Provisional calculation of Income Tax Article 26 paragraph (4) of the Income Tax Law for permanent business taxpayers;
Provisional financial statements;
Tax Payment Receipt or other administrative means equivalent to the Tax Payment Receipt as proof of settlement of any shortfall in tax payments due, in the event of a shortfall in tax payments; and
A statement letter from the public accountant stating that the financial statement audit is not yet complete, in the event that the financial statements are audited by a public accountant.
The extension of the SPT submission period is at most five working days after the proof of receipt is issued.
The SPT is submitted in electronic document form, created and submitted through the taxpayer portal or integrated website, and affixed with an electronic signature in accordance with applicable regulations.
“Submission of the Notification in paper form by the taxpayer is done directly to the Tax Service Office, service office, tax counselling and consultation office, or other place designated by the Director General of Taxes; or by post or Courier Service Company or Courier Service with proof of sending the letter to the Tax Service Office where the taxpayer is registered or other place designated by the Director General of Taxes,” it stated.