Today is the Deadline for Submitting Annual Tax Returns Tomorrow, Penalties Apply if Missed
Jakarta. The deadline for submitting the Annual Income Tax Notification (SPT PPh) for the 2024 tax year will end tomorrow, Thursday (30 April). This deadline applies simultaneously to individual taxpayers and corporate taxpayers.
Indonesian citizens (WNI) who already have a Taxpayer Identification Number (NPWP) are required to submit their tax SPT. If taxpayers are late or fail to submit, they will be subject to administrative sanctions or fines.
This is stipulated in Law (UU) No. 28 of 2007 on General Provisions and Tax Procedures (KUP). Regarding administrative sanctions, it is stated in Article 7 paragraph 1 of the KUP Law.
The administrative sanctions imposed on taxpayers who do not submit SPT are as follows:
A fine of Rp500,000 for Value Added Tax (PPN) Monthly SPT
A fine of Rp100,000 for other Monthly SPT
A fine of Rp1,000,000 for Corporate Income Tax (PPh) SPT
A fine of Rp100,000 for Individual Income Tax (PPh) SPT
Meanwhile, criminal sanctions are regulated in Article 39. That article states that anyone who intentionally fails to submit SPT or submits SPT and/or statements whose contents are untrue or incomplete, thereby causing loss to state revenue, shall be subject to criminal sanctions.
The sanction is imprisonment for a minimum of 6 (six) months and a maximum of 6 (six) years. The fine is at least 2 (two) times the amount of tax due that is not or underpaid, and a maximum of 4 (four) times the amount of tax due that is not or underpaid,” quoted from the official website of the Ministry of Finance’s Legal Documentation and Information Network.
Furthermore, according to Article 7 paragraph 2, 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’s Regulation.
Then, if the annual tax SPT is underpaid, a 2% per month interest sanction is imposed on the amount of tax that is late to be deposited. This is calculated from the end of the SPT submission period until the payment date.
The fine is only paid after the taxpayer receives a Tax Bill (STP) from the Directorate General of Taxes (DJP) of the Ministry of Finance. It should be noted that even after paying the fine, the public is still required to submit the annual tax SPT.