Forget to Report SPT on Coretax, Be Prepared for Penalties Like This
Filing an annual tax return (Surat Pemberitahuan/SPT) is a mandatory requirement for all taxpayers in Indonesia. This obligation applies to everyone, including those whose taxes have been automatically deducted from salary or at the point of purchase of goods and services.
The annual SPT filing period runs from early January through 31 March 2026 for individual taxpayers. For corporate taxpayers, the filing deadline falls on 30 April 2026.
Since SPT filing is mandatory, taxpayers who file late or fail to file altogether face both administrative and criminal sanctions.
Administrative sanctions include monetary penalties and increases in the amount of tax owed. Taxpayers found to have filed SPT inaccurately may also face criminal penalties, including imprisonment, as stipulated in tax regulations.
These provisions are contained in Law No. 28 of 2007 regarding General Provisions and Tax Procedures (KUP), with administrative sanctions specified in Article 7(1) of the KUP.
The administrative penalties imposed on taxpayers who fail to file SPT are:
IDR 500,000 fine for Value Added Tax (PPN) monthly returns
IDR 100,000 fine for other monthly returns
IDR 1,000,000 fine for Income Tax (PPh) returns filed by corporate taxpayers
IDR 100,000 fine for Income Tax (PPh) returns filed by individual taxpayers
The Director General of Taxes at the Ministry of Finance, Bimo Wijayanto, has previously urged the public to file their annual tax returns before Eid al-Fitr, expected to fall on 20 March 2026.
According to Wijayanto, the habit of filing SPT closer to the deadline risks overloading the system. “Our habit since primary education is always going for injury time, that last-minute cramming approach,” said Bimo during a media briefing on Monday (16/3/2026).
Moreover, filing SPT early allows citizens to celebrate Eid with peace of mind without the burden of outstanding obligations. “So that Eid is truly a return to purity, just file your tax return promptly because otherwise your Eid celebration will lack sincerity. Once you’ve fulfilled your obligation, it becomes sincere,” said Bimo.