Tax SPT Reporting Deadline Today, Beware of Late Penalties
The deadline for reporting the Annual Income Tax (PPh) Notification Letter (SPT) for the 2025 tax year falls today, Thursday (30/4/2026). This provision applies to all taxpayers, both individuals and entities.
Cited from detikFinance, Indonesian citizens (WNI) who already have a Taxpayer Identification Number (NPWP) are required to report their SPT tax. Delays or negligence in reporting will result in administrative sanctions in the form of fines.
The fine for not reporting the annual SPT tax is stipulated in Law No. 28 of 2007 on General Provisions and Tax Procedures (UU KUP). Article 7 explains that administrative sanctions in the form of fines are imposed at Rp100,000 for individual taxpayers and Rp1 million for entity taxpayers.
“The imposition of administrative sanctions in the form of fines is not applied to individual taxpayers who have passed away, do not carry out business activities or free professions, are foreign nationals who no longer reside in Indonesia, permanent business entities that no longer conduct activities in Indonesia, or other taxpayers as regulated by the Minister of Finance Regulation,” states Article 7 paragraph (2) of the regulation, quoted on Wednesday (29/4/2026).
If the annual SPT tax is underpaid, a 2% monthly interest sanction is imposed on the amount of tax that is late to be paid. This is calculated from the end of the SPT submission period until the payment date.
The fine is only paid if the taxpayer has received a tax bill (STP) from the Directorate General of Taxes (DJP) of the Ministry of Finance. Even after paying the fine, the public is still required to report the annual SPT tax.
DJP Opens Services Until Late at Night
Several Tax Service Offices (KPP) are opening services until late at night ahead of the end of the SPT reporting deadline. For example, KPP Madya Dua South Jakarta I is providing tax services from 08:00 to 20:00 WIB.
“Can’t make it to the KPP during working hours? No worries, we’re here longer for #KawanPajak,” reads the announcement on the official Instagram @pajakmadyaduajaksel1.
The service duration provided specifically on 29-30 April 2026 is longer than usual, which only goes until 16:00 WIB. Some services available until late at night include Coretax account activation, authorisation code registration, tax data changes, and assistance for annual PPh SPT reporting.
“Come on, take advantage of this opportunity to fulfil your tax obligations without disrupting your daily activities!” it states.
In addition, KPP Pratama Cilacap also announced an extension of service hours on 29-30 April 2026. At this office, tax services will be available from 08:00 to 19:00 WIB.
“For #KawanPajak who need assistance, Cilacap Tax Office will open SPT annual reporting services until 19:00 WIB,” writes KPP Pratama Cilacap.
The extended tax service hours are adjusted to the needs of each work unit. For other tax offices, they can be monitored through each tax office’s social media accounts.