Reasons for Purbaya Extending the Annual Tax Return Reporting Deadline to 30 April 2026

Finance Minister Purbaya Yudhi Sadewa has decided to extend the reporting deadline for the Annual Personal Income Tax (PPh) Return (SPT) for individual taxpayers until 30 April 2026. This policy was implemented alongside ongoing technical constraints in using the new tax administration system, Coretax.

With this decision, the original deadline of 31 March 2026 has been officially postponed by one month. This change also aligns the reporting deadline for individual taxpayers’ annual SPT with that of corporate taxpayers.

“It is fixed to be extended until the end of April, a one-month extension,” said Purbaya at the Ministry of Finance in Jakarta on Wednesday (25/3/2026).

Amid this policy, the realisation of SPT reporting remains below target. The Directorate General of Taxes (DJP) recorded that as of 24 March 2026, the number of 2025 tax year SPT filings reached 8,874,904, or about 59.1% of the 15 million SPT target.

In detail, individual taxpayer filings dominate the reports. Employee individual taxpayers have submitted 7,826,341 SPTs, while non-employee individual taxpayers have submitted 863,272 SPTs.

For corporate taxpayers with different fiscal years who began reporting from 1 August 2025, the number reached 1,549 SPTs in rupiah and 21 SPTs in US dollars.

In addition to SPT reporting, DJP also noted progress in Coretax account activations. As of 22 March 2026, the number of taxpayers who have activated their accounts reached 16,723,354.

The majority come from individual taxpayers at 15,677,209, followed by corporate taxpayers at 955,508 and government institutions at 90,411. Additionally, there are 226 Electronic System-Based Traders (PMSE) taxpayers who have also activated their accounts.

For information, the Annual SPT is a report that must be submitted by every taxpayer to report income, tax due, as well as assets and liabilities in one tax year.

This obligation still applies to all taxpayers, including those whose taxes have been withheld through salaries or transactions.

The penalty for late SPT filing is set at Rp100,000 for individual taxpayers and Rp1,000,000 for corporate taxpayers.

In addition, penalties for not filing SPT also apply to other types of reporting, such as Rp500,000 for Monthly VAT SPT and Rp100,000 for other Monthly SPTs.

Not only administrative sanctions, taxpayers who fail to report or submit incorrect SPTs may also face criminal penalties.

DJP urges the public to promptly submit their SPT before the extended deadline to avoid sanctions.