Purbaya Considers Extension of SPT Reporting Deadline, Options for Sanction Relaxation Prepared

The government is opening the possibility of extending the annual tax return (SPT) reporting deadline for individual taxpayers (WP OP). The original deadline of 31 March 2026 could potentially be postponed until the end of April 2026. Finance Minister Purbaya Yudhi Sadewa stated that aligning the reporting deadline until the end of April is an option currently under discussion. “The SPT reporting deadline could be aligned until the end of April,” he said at the Ministry of Finance office on Wednesday (25/3/2026). If implemented, the deadline for WP OP would be in line with that for corporate taxpayers. This policy is expected to give the public more room to fulfil their tax obligations. However, the Directorate General of Taxes (DJP) emphasised that a final decision has not yet been made. DJP Director of Dissemination, Services, and Public Relations, Inge Diana Rismawanti, stated that the extension is still under consideration. “The extension of the annual PPh SPT reporting deadline for individuals remains an option that we will consider after evaluation towards the end of March,” she said. As a precautionary step, DJP is preparing relaxations on administrative sanctions for WP OP who report late. “What we are preparing is the granting of relaxations on the imposition of administrative sanctions for annual PPh SPT of WP OP submitted after the 31 March deadline,” she added. Referring to the General Provisions and Tax Procedures Law (UU KUP), the deadline for submitting annual PPh SPT for WP OP is a maximum of three months after the end of the tax year, namely 31 March 2026. On the other hand, SPT reporting realisations continue to increase. As of 24 March 2026 at 24:00 WIB, the number of SPT received reached 8,874,904. This achievement is dominated by employee WP OP with 7,826,341 SPT, followed by non-employee WP OP with 863,272 SPT. Meanwhile, corporate taxpayers recorded 183,583 SPT with rupiah accounting and 138 SPT with US dollar accounting. DJP assures that it will continue to evaluate developments until the end of March before determining further policies.