Late Annual Tax Return Filing for Individuals Not Immediately Fined, Here's the Mechanism

Director of the Directorate General of Taxation (DJP) Bimo Wijayanto explained that individual taxpayers (OP) who are late in reporting their SPT are first reminded by account representatives (AR) at each tax office. If the AR or warning letters are ignored, a fine in the form of a tax bill is then issued. For context, the deadline for filing annual SPT for individual taxpayers (OP) passed on 30 April 2026. As of 30 April 2026, DJP recorded 10,743,907 SPT filings from individual employee taxpayers, followed by 1,438,498 from non-employee individuals. Although there is still a shortfall, 2025 tax reporting increased due to Coretax. The underpayment value for individual employee taxpayers reached Rp 8.88 trillion, or an annual growth of 83 percent. Meanwhile, the non-employee group recorded the highest surge at Rp 3.02 trillion, or an increase of up to 949 percent. “If the system has errors, they face obstacles in filing, even though various sanctions await. If the system is the problem, it’s not entirely their fault,” said Said. Nevertheless, Coretax has made tax reporting more efficient despite the challenges. Said reminded DJP to always maintain the Coretax system to ensure it functions properly.