Taxpayers Face Administrative Penalties for Late Annual SPT Filing via Coretax

The Directorate General of Taxes (DJP) has recently updated data showing that 8.125.023 tax returns were filed by 15 March 2026.

“Of the total filings, individual employee taxpayers submitted 7.200.487 tax returns, whilst individual non-employee taxpayers submitted 754.990 tax returns,” explained Inge Diana Rismawanti, Director of Tax Education, Services, and Public Relations at the DJP.

For Individual Taxpayers (OP), the final deadline for filing annual tax returns via Coretax is 31 March 2026. For corporate taxpayers, the deadline extends to 30 April 2026.

However, late filers face administrative sanctions and penalties. The penalties vary depending on the type of taxpayer.

The DJP does not merely impose fines; it also issues Warning Letters to taxpayers who have not fulfilled their obligations. These Warning Letters are issued by the Tax Service Office (KPP).

Warning Letters contain various items including tax arrears, administrative sanctions, penalties, and interest that must be paid to the state.

Given these consequences, taxpayers are encouraged to file their annual tax returns promptly. The filing process includes activating a Coretax account and creating an authorisation code or electronic certificate to complete the submission.