Tax Directorate Waives Administrative Penalties for SPT Reporting Until 30 April 2026

Jakarta (ANTARA) - The Directorate General of Taxes (DJP) of the Ministry of Finance has waived administrative penalties for delays in payment and reporting of the Annual Tax Return (SPT) for individual taxpayers until 30 April 2026. This policy is outlined in the Directorate General of Taxes Announcement Number PENG-28/PJ.09/2026. “This is the Minister’s decision after we consulted with evidence from performance data on SPT receipts, and it was decided to extend until 30 April for both reporting and payment,” said Director General of Taxes Bimo Wijayanto in Jakarta on Friday. The regulation emphasises that the normal deadline for payment of Income Tax (PPh) Article 29 and reporting of the Annual SPT for the 2025 Tax Year remains 31 March 2026. However, individual taxpayers who submit their SPT or make payments after that date up to 30 April 2026 will not be subject to administrative penalties, whether in the form of fines or interest. Additionally, the tax authority will not issue Tax Assessment Letters during the relaxation period. If administrative penalties have already been issued, the DJP will cancel them ex officio. Bimo explained that the extension decision was made after consultation with Finance Minister Purbaya Yudhi Sadewa, taking into account SPT receipt performance data. Furthermore, he acknowledged that the policy implies a shift in state revenue to the following month. “Certainly, there will be a shift in receipts to April. Perhaps around Rp5 trillion that will shift to April,” he said. The DJP recorded that the number of Annual Income Tax SPT filings for the 2025 Tax Year has reached 9,131,427 SPTs as of 26 March 2026. Director of Dissemination, Services, and Public Relations of the DJP, Inge Diana Rismawanti, stated that of the total, 8,196,513 SPTs came from employee individual taxpayers, 924,443 from non-employee individual taxpayers, 190,691 from rupiah-denominated corporate taxpayers, and 138 from US dollar-denominated corporate taxpayers. For SPTs with different fiscal years reported since 1 August 2025, 1,621 came from rupiah-denominated corporate taxpayers and 21 from US dollar-denominated corporate taxpayers. On the other hand, the number of Coretax core tax administration system account activations up to the same period reached 16,963,643 accounts, consisting of 15,913,271 individual taxpayers, 959,703 corporate taxpayers, 90,442 government agency taxpayers, and 227 electronic system-based traders (PMSE).