When is the Deadline for Reporting Personal Taxes in 2026? Latest Deadline, Method, and Penalties

The deadline for annual tax reporting often raises questions among many people, especially with plans to extend the reporting period. It is important to understand this to ensure timely and hassle-free tax reporting. For 2026, there is an adjustment to the reporting deadline for individuals. This policy is provided by the Directorate General of Taxes of Indonesia as a form of convenience for the public. So, when is the final deadline for reporting personal taxes in 2026? Let’s look at the latest information on the reporting deadline, method, and penalties that must be known! Latest Deadline for Reporting Personal Taxes in 2026 The deadline for submitting the Annual SPT for Personal Income Tax (PPh) has been officially extended until 30 April 2026. This extension is good news for taxpayers as it provides additional time from the previous normal deadline of 31 March 2026. The policy was announced by the Directorate General of Taxes through announcement PENG-28/PJ.09/2026 Regarding the Policy on the Waiver of Administrative Sanctions for Late Payment and Reporting of Personal Income Tax Notices for the 2025 Tax Year. The announcement explains that the government is providing relief in the form of waiving administrative sanctions for late reporting and payment of taxes. This policy follows Decision of the Director General of Taxes Number KEP-55/PJ/2026 regarding the Implementation of the Core Tax Administration System. This means that the public can still report end-of-year personal taxes even after 31 March 2026. In addition, this relief covers several other important matters, namely: - Submission of Annual SPT PPh for the 2025 Tax Year - Payment of PPh Article 29 for the 2025 Tax Year - Settlement of shortfall payments of PPh Article 29, including for those who receive extensions for SPT submission. How to Report Personal Taxes in 2026 The method for reporting personal taxes can now be done online through the Core Tax system from the Directorate General of Taxes. By following the correct steps, taxpayers can complete the reporting easily and in accordance with applicable regulations. Here is how to report personal taxes through Core Tax based on the guidelines from the document Procedure for Reporting Annual SPT PPh for Employee Individual Taxpayers on Core Tax issued by the Directorate General of Taxes of Indonesia. 1. Visit the portal https://coretaxdjp.pajak.go.id, then enter your NPWP or 16-digit NIK, password according to the Core Tax password, select language, and captcha code. Then click Login until you successfully enter the taxpayer portal dashboard. 2. Select the “My Portal” menu then click “My Documents”. Click the Refresh icon to display all available documents, then select the A1 Withholding Receipt document or similar and click Download to save it. 3. Next, select the “SPT Notice” module then go to the “SPT Notice” section. Ensure first that there is no identical SPT draft in the SPT Draft menu. 4. Click Create SPT Draft, then select Personal PPh and click Next. After that, select the reporting period type as Annual SPT, determine the tax year, and click Next to continue the process. 5. Click the pencil icon to open the draft and start filling the SPT. 6. In the main SPT filling section, for employee taxpayers, select the income source as “Employment” and the bookkeeping method as “Recording”. Taxpayer identity data will be automatically filled from the profile. 7. Fill in the Net Income Summary section by selecting Yes for item 1a and No for items 1b, 1c, and 1d. 8. In the Tax Payable Calculation section, select No for question (3) regarding any net income reductions. Then determine the appropriate PTKP (e.g., TK/0), and select No for question (8) regarding any PPh payable reductions. 9. Next, fill in the Tax Credit section by selecting Yes for question (10a) if there is PPh already withheld by others, and select No for other questions. The Correction and Refund Request sections can be skipped as they are only filled if the Annual SPT is a correction or overpaid status. 10. Fill in the PPh Article 25 Instalment section by selecting No for points 13a, 13b, and 13c. In the Other Transactions Statement section, select Yes for point 14b, then select No for points 14c, 14d, and 14g according to the conditions held. 11. For additional attachments, select No for points d and e, and other points can be skipped as they are automatically filled by the system. 12. Next, in the assets attachment section, click Add on the Cash and Cash Equivalents section to add asset data at year-end. Use the pencil icon to edit existing asset data, and the delete icon to remove data if not needed. 13. Fill in Cash and Cash Equivalents data by entering the account number or ownership document number, registered name on the account, bank name, country where the cash is located, acquisition year, nominal balance value, and notes if related to the Voluntary Disclosure Programme (PPS), then click save. 14. Add Movable Assets by clicking Add to record ownership of vehicles such as cars, then click save after all data is correctly filled. 15. Fill in the Year-End Debt section by clicking Add, then enter debt data according to the conditions at the end of the tax year, and click save. 16. Sections from Family Member List to PPh Withholding Evidence will be automatically filled by the system, so they only need to be checked again. 17. After all data is filled, return to the main SPT page and recheck all data to ensure no errors. 18. Fill in the Statement section by ticking the taxpayer statement box as a form of agreement. 19. Click Pay and Report, then the system will display a notification that can be closed to continue the process. 20. The system will display the Document Signature Provider, then select DJP Authorisation Code. Enter the signing password in the form of a passphrase created previously, then