Fines for Late Submission of Personal Annual Tax Returns and Reporting Deadlines
JAKARTA, KOMPAS.com – The deadline for reporting the Annual Income Tax Notification Letter (SPT) for the 2025 Tax Year falls on Thursday, 30 April 2026. This deadline serves as the final limit for individual and corporate taxpayers to fulfil their tax obligations.
The Directorate General of Taxes (DJP) recorded that as of 28 April 2026, 12,307,324 SPTs had been submitted. The majority of reports come from individual taxpayers, particularly employees.
Director of Education, Services, and Public Relations at DJP, Inge Diana Rismawanti, revealed that 10,339,557 SPTs originated from individual employee taxpayers, while 1,345,535 came from non-employees.
Meanwhile, contributions from corporate taxpayers reached 606,912 SPTs denominated in rupiah and 645 in US dollars.
For the 2025 Tax Year, the reporting deadline for individual SPTs, originally ending on 31 March 2026, has been extended to 30 April 2026. Corporate taxpayers also have the same deadline.
With the approaching deadline, taxpayers need to understand the final date for submitting annual SPTs to avoid penalties.
The obligation to report SPT applies to every Indonesian citizen who possesses a Taxpayer Identification Number (NPWP).
Delays or negligence in reporting will incur administrative sanctions as stipulated in Law No. 28 of 2007 on General Provisions and Tax Procedures (UU KUP).
Referring to Article 7 paragraph (1), the fine for late submission of personal annual SPT is set at Rp100,000. Meanwhile, corporate taxpayers are fined Rp1 million.
In addition, the provisions for fines for non-submission of SPT also include:
Rp500,000 for Monthly Value Added Tax (PPN) SPT
Rp100,000 for other Monthly SPTs
However, Article 7 paragraph (2) provides exemptions from fines for certain taxpayers, such as those who have passed away, are no longer conducting business or independent professions, or are not residing in Indonesia.
Article 39 of the UU KUP states that taxpayers who intentionally fail to submit SPT or provide incorrect data may be subject to criminal penalties.