Late SPT Filing? Prepare to Be Billed via Coretax!

The reporting period for the Annual SPT for individual taxpayers ended on 30 April. The deadline for SPT reporting has been extended from 31 March 2026. This is part of a one-month administrative fine-free relief policy from the Directorate General of Taxes (DJP). With the extension period now over, taxpayers who have not yet reported their Annual SPT will be subject to fines. “So the system will remind them through their AR-AR (Account Representatives),” said Director General of Taxes Bimo Wijayanto during the APBN KiTa press conference on Tuesday (5/5/2026). Subsequently, Bimo explained, the DJP will issue penalty bills through the Coretax tax system if taxpayers do not comply with the warning letters. “If the warning letter is not fulfilled within the specified period, an automated tax penalty bill will be issued from Coretax amounting to Rp100,000,” he stated. As is known, the amount of fines for taxpayers who do not report their Annual SPT is outlined in Law (UU) No. 28 of 2007 on General Provisions and Tax Procedures (KUP). Regarding administrative sanctions, it is stated in Article 7 paragraph 1 of the KUP Law. The administrative sanctions imposed on taxpayers who do not report SPT are: 1. A fine of Rp500,000 for Value Added Tax (VAT) Periodic SPT 2. A fine of Rp100,000 for other Periodic SPTs 3. A fine of Rp1,000,000 for Corporate Income Tax (PPh) SPT for Corporate Taxpayers 4. A fine of Rp100,000 for Individual Income Tax (PPh) SPT for Individual Taxpayers