Missing the 30 April SPT Filing Deadline? Here's the Penalty Amount!
Jakarta, CNBC Indonesia - The annual income tax return (SPT) filing period is nearing its end. For individual taxpayers, the SPT filing period runs from early January until 31 March 2026. Meanwhile, corporate taxpayers must submit their SPT by 30 April 2026 at the latest.
However, as is known, for this tax filing, the Directorate General of Taxes of the Ministry of Finance is providing a waiver of administrative sanctions for individual taxpayers who are late in submitting their annual income tax notification letters (SPT) for the 2025 period.
In Announcement DJP Number PENG-28/PJ.09/2026, the deadline for submitting the 2025 annual income tax SPT remains 31 March 2026, in accordance with the Director General of Taxes Decision Number KEP-55/PJ/2026, as well as the deadline for payment of Article 29 Income Tax for the 2025 tax year.
If the submission of the SPT and payment of Income Tax exceeds that deadline, including related to the settlement of underpayments and/or their deposits, a relaxation is granted in the form of the elimination of administrative sanctions, both in the form of fines and interest, up to 30 April 2026.
Thus, these administrative sanctions include fines and increases in the amount of tax payable. In addition, taxpayers found not to have submitted the SPT correctly may be subject to criminal penalties in the form of imprisonment as stipulated in the legislation.
This is set out in Law Number 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 submit the SPT are as follows:
A fine of Rp500,000 for Value Added Tax (PPN) Monthly SPT
A fine of Rp100,000 for other Monthly SPTs
A fine of Rp1,000,000 for Corporate Income Tax (PPh) SPT
A fine of Rp100,000 for Individual Income Tax (PPh) SPT
Meanwhile, criminal sanctions are regulated in Article 39. That article states that anyone who intentionally fails to submit an SPT or submits an SPT and/or information whose content is untrue or incomplete, thereby causing a loss to state revenue, shall be subject to criminal sanctions.
“The sanction is imprisonment for a minimum of 6 (six) months and a maximum of 6 (six) years. While the fine is at least 2 (two) times the amount of tax due that is not or underpaid, and a maximum of 4 (four) times the amount of tax due that is not or underpaid,” quoted from the official website of the Ministry of Finance’s Legal Documentation and Information Network.