Forgetting to File Annual Tax Return Incurs Fine, System Likely to Be Congested at End of March 2026

The Directorate General of Taxes (DJP) has emphasised that the annual Personal Income Tax (PPh) return can be filed online using Coretax in 2026. However, taxpayers should avoid filing close to the reporting deadline. For the record, the deadline for individual taxpayers (OP) to file SPT via Coretax is 31 March 2026, while entities have until 30 April 2026. The Director General of Taxes at the Ministry of Finance, Bimo Wijayanto, has reminded taxpayers to submit their SPT before the Eid al-Fitr holiday, which falls on 20-21 March 2026. Bimo added that filing near the deadline could lead to system congestion, resulting in submission queues. Therefore, it is better to file as soon as possible to avoid this issue. “So that Eid truly brings a return to purity, just get the tax reporting done promptly,” Bimo explained. If the SPT filing is late, there is an administrative fine for those who delay. The details, quoted from pajak.go.id, vary depending on the type of taxpayer. The DJP not only imposes fines but also sends warning letters to taxpayers who have not fulfilled their obligations. These warning letters are issued by the Tax Office (KPP). Before issuing the letter, the KPP conducts an in-depth review of the taxpayer’s history of late filings, and if necessary, issues a Tax Bill (STP). These consequences are expected to prompt taxpayers to file their SPT promptly. In 2026, the DJP requires SPT reporting through Coretax.