Haven't Filed Your Tax Return Yet? No Worries, Tax Directorate Waives Penalties Until 30 April 2026

Jakarta, VIVA – The Directorate General of Taxes (DJP) of the Ministry of Finance is offering leniency to individual taxpayers by waiving administrative sanctions for late reporting and payment of Annual Tax Returns (SPT). This policy applies until 30 April 2026 as a form of relaxation amid the ongoing tax reporting process.

The policy is outlined in the official DJP announcement Number PENG-28/PJ.09/2026. Under this regulation, taxpayers who submit their SPT late or make payments after the normal deadline will not face fines or interest during the relaxation period.

The Director General of Taxes, Bimo Wijayanto, stated that this extension decision was made following consultations with the Minister of Finance and consideration of existing SPT receipt performance data.

“So the decision from the Minister after we consulted with the evidence of existing SPT receipt performance data, it was decided that we will extend until 30 April for both reporting and payment,” Bimo said in Jakarta on Friday, 27 March 2026.

Nevertheless, he emphasised that the normal deadline for submitting the Annual SPT for the 2025 Tax Year and payment of Article 29 Income Tax (PPh) remains 31 March 2026. This means the policy does not change the official deadline but provides relaxation for taxpayers who have not yet met their obligations on time.

During this period, the tax authorities will also not issue Tax Assessment Letters for delays that occur. Moreover, if administrative sanctions have already been issued, the DJP will cancel them ex officio without requiring an application from the taxpayer.

Bimo explained that this policy also impacts the shift in state revenue, particularly from the tax sector. He estimated a potential shift in revenue to the following month.

“Certainly, there will be a shift in revenue to April. Perhaps around Rp5 trillion that will shift to April,” he said.

DJP data shows that as of 26 March 2026, the number of Annual SPT filings for Income Tax for the 2025 Tax Year has reached 9,131,427 returns. This figure reflects a fairly high compliance rate, although there are still taxpayers who have not reported their obligations.

The Director of Dissemination, Services, and Public Relations of the DJP, Inge Diana Rismawanti, detailed that of the total, 8,196,513 SPTs come from employee individual taxpayers. Meanwhile, 924,443 SPTs were reported by non-employee individual taxpayers.