Late in Filing SPT? Taxpayers Could Face Fines Up to Rp 1 Million

JAKARTA - The Directorate General of Taxes (DJP) has reminded taxpayers not to delay the filing of their Annual Income Tax Return (SPT PPh), as lateness can result in administrative sanctions or even criminal penalties. These provisions are regulated under Law No. 28 of 2007 on General Provisions and Tax Procedures (KUP). Under that regulation, the fine for taxpayers who fail to file their SPT is stipulated in Article 7 paragraph (1). The amount of the fine imposed is as follows. DJP urges the public to promptly fulfil their tax obligations before the deadline to avoid such sanctions. On the other hand, DJP has noted that the number of SPT PPh annual filings continues to rise as the end of the 2025 tax year reporting period approaches. This figure is dominated by individual taxpayers, particularly employees. Director of Education, Services, and Public Relations at DJP, Inge Diana Rismawanti, stated that the largest contribution comes from taxpayers with a fiscal year of January to December. “The number of SPTs submitted by the end of April reached 12.63 million, with the largest contribution from individual employee taxpayers,” Inge said in an official statement on Thursday (30/4/2026). Meanwhile, corporate taxpayers recorded 725,390 SPTs in rupiah and 1,000 in US dollars. For the oil and gas sector, the number of filings is relatively small, namely 7 in rupiah and 111 in US dollars. In addition, there are filings from corporate taxpayers with different fiscal years that began to be submitted since 1 August 2025, with details of 20,588 in rupiah and 34 in US dollars.