SPT Reporting Reaches 11.2 Million, Here's the Fine for Late Taxpayers

JAKARTA - The Directorate General of Taxes (DJP) has noted a steady increase in the number of annual Income Tax (PPh) Return (SPT) filings up to mid-April 2026.

Director of Education, Services, and Public Relations at DJP, Inge Diana Rismawanti, stated that as of 14 April 2026, the number of reported SPTs for the 2025 tax year reached 11,226,740.

“From this total, the majority come from individual employee taxpayers at 9,729,122 SPTs. Meanwhile, individual non-employee taxpayers recorded 1,198,328 SPTs,” Inge explained in her statement on Wednesday (15/4/2026).

For corporate taxpayers, filings consist of 296,181 SPTs in rupiah and 212 in US dollars. Entities with different fiscal years contribute 2,863 SPTs (rupiah) and 33 SPTs (US dollars).

This figure comprises 16,954,601 individual taxpayers, 1,000,757 corporate taxpayers, 90,882 government institutions, and 227 Electronic System-Based Traders (PMSE).

All taxpayers must still fulfil their obligation to report the annual SPT within the stipulated deadlines.

For individual taxpayers, the general reporting deadline is 30 April 2026, while for corporate taxpayers it is also until 30 April 2026.

Administrative sanctions imposed include fines as regulated in Article 7 paragraph (1).

The details of fines for failure to report SPT are as follows:

Rp500,000 for Value Added Tax (PPN) Monthly SPT

Rp100,000 for other Monthly SPTs

Rp1,000,000 for Income Tax (PPh) SPT for corporate taxpayers

Rp100,000 for Income Tax (PPh) SPT for individual taxpayers

In addition to fines, taxpayers proven not to have reported their SPT correctly may also face criminal penalties in accordance with applicable provisions.