Late Filing of the 2026 Annual Tax Return Triggers Fines: Here Are the Amounts and Deadlines

The Directorate General of Taxes (DJP) has set the deadlines for reporting the Annual Tax Return (SPT Tahunan) for taxpayers who hold an NPWP. The Annual Tax Return is divided into two categories: SPT for Individual Taxpayers (OP) and SPT for Corporate Taxpayers (Badan). Both remain obliged to report their SPT every year, either directly (offline) or through online systems. The deadline for Individual Taxpayers is 31 March 2026, while Corporate Taxpayers have a longer deadline, up to 30 April 2026. So, what happens if taxpayers file their SPT Tahunan late? The penalties vary for each taxpayer type. After a reminder letter is issued, the Tax Service Office (KPP) will conduct further verification of the taxpayer’s data. If necessary, KPP can issue a Tax Billing Notice (STP). The STP contains details of the amount owed, administrative sanctions, and the fines to be paid along with their interest. To avoid such sanctions, taxpayers are advised to file their Annual Tax Return before the specified deadline. Also read: DJP Adds Service Channels Through Coretax Form and Coretax Mobile