Tax Office Waives Late Reporting Penalties for Individual Taxpayers

The Directorate General of Taxes (DJP) of the Ministry of Finance has extended the deadline for submitting Annual Tax Notices (SPT) via Coretax until 30 April 2026. In line with this extension, the DJP has also waived administrative penalties for taxpayers who report during the extension period. The original deadline for submitting income tax (PPh) SPT for the 2025 tax year for individual taxpayers was 31 March 2026, but it has been extended by one month. “After 31 March 2026 up to 30 April 2026, administrative penalties, whether in the form of fines or interest, are waived,” stated the official DJP announcement on Friday, 27 March 2026. The penalty waiver applies to individual taxpayers who submit their 2025 tax year PPh SPT; pay Article 29 Income Tax for the 2025 tax year; or settle any shortfall in payment and deposit of Article 29 Income Tax based on the SPT for which the submission deadline has been extended. This decision was made during the transition to reporting SPT using the Coretax system. The move was previously announced by Finance Minister Purbaya Yudhi Sadewa. He acknowledged a series of technical hurdles in the Coretax system that make it difficult for laypeople to report their Annual Tax Notices (SPT). Purbaya experienced the technical disruptions himself when submitting his SPT. He stated that the system repeatedly encountered loading issues. “To be honest, I didn’t fill it out myself; I was accompanied by a tax official. It kept spinning; it took four attempts to log in,” he said during a question-and-answer session with journalists at the Ministry of Finance office in Jakarta on Wednesday, 25 March 2026. According to the state treasurer, the Coretax system issues stem from design problems and suspicions that certain parties are exploiting vulnerabilities in the system. In addition to extending the reporting period, Purbaya has pledged to address the various issues still occurring in the system developed by the DJP. Based on the latest DJP data as of 26 March 2026 at 24:00 WIB, the number of reports received by the system has reached 9,131,427 SPT. This figure is approximately 59.79% of the reporting target of 15.27 million reports.