Forgotten to File Your Annual Tax Return on Coretax? Here is the Penalty Amount Taxpayers Must Pay
Jakarta — Filing an annual Tax Notification Letter (Surat Pemberitahuan/SPT) is a mandatory obligation for all taxpayers in Indonesia. This obligation applies to all citizens, including those who have paid taxes through salary deductions and during purchases of goods and services.
The Director General of Taxes at the Ministry of Finance, Bimo Wijayanto, has urged the public to file their SPT before Eid Al-Fitr, which is estimated to fall on 20–21 March 2026.
“Our habit since primary school is to procrastinate, to adopt an all-night rush system,” said Bimo during a media briefing on Monday (16 March 2026).
Meanwhile, the final deadline for corporate taxpayers to file their annual SPT is 30 April 2026.
Bimo further explained that filing SPT closer to the deadline risks creating congestion in the tax administration system. Additionally, Bimo believes that filing earlier can give the public greater peace of mind when celebrating Eid, as their tax obligations will have been completed.
“So that Eid is truly a time of spiritual renewal, file your taxes promptly,” he said.
It should be noted that taxpayers who fail to file their SPT on time or do not file at all may face administrative sanctions up to criminal penalties. These provisions are regulated under Law No. 28 of 2007 concerning General Provisions and Procedures for Taxation.
Under these regulations, administrative sanctions in the form of fines are stipulated in Article 7, Paragraph (1). Taxpayers who do not file their SPT are subject to fines.
In addition to fines, taxpayers who fail to file their SPT correctly may also face criminal sanctions in accordance with applicable laws and regulations.
For this reason, the Directorate General of Taxes urges the public not to delay filing their SPT and to complete their tax obligations before the designated deadline.
Meanwhile, the Directorate General of Taxes (DJP) reported that the number of annual Income Tax (PPh) Tax Notification Letter (SPT) filings for the 2025 tax year reached 8,125,023 SPTs as of 15 March 2026.
The Director of Tax Education, Services, and Public Relations at the DJP, Inge Diana Rismawanti, detailed that the majority of filings came from individual taxpayers with a fiscal year from January to December 2025.
Meanwhile, filings from corporate taxpayers totalled 167,988 SPTs for corporations reporting in rupiah and 134 SPTs for corporations using US dollar denominations.
For corporate taxpayers with different fiscal years beginning to file as of 1 August 2025, filings totalled 1,403 SPTs for corporations in rupiah and 21 SPTs for corporations in US dollars.
“Of the total filings, individual employee taxpayers submitted 7,200,487 SPTs, whilst individual non-employee taxpayers submitted 754,990 SPTs,” said Inge in an official statement on Monday (16 March 2026).