Income Requirements for Not Needing to File SPT Tightened, Here Are the Provisions!

Jakarta, CNBC Indonesia - The Directorate General of Taxes (DJP) of the Ministry of Finance has updated the provisions exempting certain taxpayers from the obligation to submit Notification Letters (SPT) for income below the Non-Taxable Income Threshold (PTKP). These provisions are contained in Director General of Taxes Regulation Number PER-3/PJ/2026 on Procedures for Submission, Receipt, and Processing of Notification Letters, issued and effective by Director General of Taxes Bimo Wijayano since 16 March 2026. In Article 20 of the latest Director General of Taxes Regulation, the criteria for certain individual income taxpayers exempt from the obligation to submit SPT are detailed more specifically than previously regulated in Article 112 of Director General of Taxes Regulation Number PER-11/PJ/2025. It consists of two groups of individual taxpayers whose income is below PTKP. First, those who carry out business activities or freelance work and receive or obtain income not exceeding PTKP. Second, those who do not carry out business activities or freelance work and receive or obtain income from one employer with net income in one Tax Year not exceeding PTKP. “Certain Income Taxpayers are exempt from the obligation to submit Notification Letters,” as stated in paragraph 1 of PER-3/2026, Tuesday (31/3/2026). Meanwhile, under the previous provisions, the criteria for certain income taxpayers exempt were individual taxpayers who in one Tax Year receive or obtain net income not exceeding PTKP, or individual taxpayers who do not carry out business activities or do not perform freelance work. With this change in provisions, if a taxpayer’s income comes from more than one employer and the net income in one tax year does not exceed PTKP, they must still file SPT. Meanwhile, the provisions regarding certain income taxpayers exempt from the obligation to submit monthly SPT for income under Article 25 remain the same. The criteria are individual taxpayers who in one Tax Year receive or obtain net income not exceeding PTKP or individual taxpayers who do not carry out business activities or do not perform freelance work.