Under this regulation:
- Taxpayers are required to complete and submit their Tax Returns accurately, completely, and clearly for each relevant Tax Year.
- The obligation to submit Annual Income Tax Returns applies to:
a. Indonesian taxpayers; and
b. Foreign taxpayers residing in or intending to reside in Indonesia. - The termination of a Taxpayer’s obligation to submit the Annual Income Tax Return occurs when:
- The Taxpayer passed away; and
- The Taxpayer permanently leaves Indonesia.
- The statutory deadlines for submission are as follows:
- Individual taxpayers: no later than three (3) months after the end of the Tax Year; and
- Corporate taxpayers: no later than four (4) months after the end of the Tax Year.
- The submission of the Tax Return may be carried out through:
- Electronic means via the official website of the Directorate General of Taxes’ administrative system;
- Direct submission in person; and
- Postal services or courier or expedition service providers, evidenced by proof of mailing.
- Tax Returns submitted in hard copy and duly acknowledged by a Proof of Receipt will be processed through data recording by the relevant technical units within the Directorate General of Taxes responsible for tax data and document administration.
This regulation came into effect on March 2026, 16.
II. ANNOUNCEMENT NUMBER PENG-25/PJ.09/2026 CONCERNING APPEAL FOR ISSUING INCOME TAX WITHHOLDING CERTIFICATE IN THE CONTEXT OF REPORTING ANNUAL INDIVIDUAL INCOME TAX SPT THROUGH CORETAX DJP
This announcement emphasizes that:
- Government Institution Taxpayers utilizing the Web-Based Payroll Application are required to ensure the issuance of Income Tax Article 21/26 Withholding Certificates (Forms BPA1/BPA2) for permanent employees.
- The issuance of withholding certificates through the Coretax DJP system enables automatic integration into the individual taxpayer’s Coretax account and pre-population of the Annual Individual Income Tax Return.
This announcement was issued on March 2026, 10.
III. ANNOUNCEMENT NUMBER PENG-27/PJ.09/2026 CONCERNING THE POLICY ON ELIMINATING ADMINISTRATIVE SANCTIONS FOR LATE PAYMENT AND REPORTING OF INDIVIDUAL INCOME TAX RETURNS FOR THE 2025 TAX YEAR
In line with the implementation of the core tax administration system:
- The due date for both the payment of Income Tax Article 29 and the submission of the Annual Individual Income Tax Return for Tax Year 2025 is 31 March 2026.
- Administrative sanctions for late submission, payment, or underpayment will be waived, provided that such obligations are fulfilled no later than 30 April 2026.
- Where a Tax Collection Letter has already been issued, the relevant sanctions will be revoked ex officio by the Head of the Regional Office of the Directorate General of Taxes.
This announcement was issued in March 2026, 26.
IV. ANNOUNCEMENT NUMBER PENG-28/PJ.09/2026 CONCERNING THE POLICY ON ELIMINATING ADMINISTRATIVE SANCTIONS FOR LATE PAYMENT AND REPORTING OF INDIVIDUAL INCOME TAX RETURNS FOR THE 2025 TAX YEAR
This announcement reiterates the provisions set out in Announcement No. PENG-27/PJ.09/2026, confirming that:
- The deadline of 31 March 2026 applies to both payment and reporting obligations for Tax Year 2025.
- Administrative sanctions will be eliminated for compliance completed by 30 April 2026.
- Any previously imposed sanctions will be cancelled ex officio where applicable.
This announcement was issued in March 2026, 27.
V. DECREE OF THE DIRECTOR GENERAL OF TAXES NUMBER KEP-55/PJ/2026 CONCERNING TAX POLICY RELATING TO THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM FOR THE SUBMISSION OF ANNUAL INDIVIDUAL INCOME TAX RETURNS FOR THE 2025 TAX YEAR
This decree provides the legal basis for the administrative relief measures, stipulating that:
- Individual taxpayers are granted relief from administrative sanctions in respect of:
a. Late submission of Annual Tax Returns;
b. Late payment or remittance of Income Tax Article 29; and
c. Underpayment of Income Tax Article 29 reported in the Annual Tax Return (Including extended filings), - provided such obligations are settled within one (1) month after the statutory deadline.
- Administrative sanctions include fines and/or interest.
- The relief is implemented by refraining from issuing Tax Collection Letters. Where such letters have already been issued, the sanctions will be revoked ex officio.
- Delays in submission under this policy shall not affect a taxpayer’s eligibility for Certain Criteria Taxpayer status, nor serve as grounds for rejection of such applications.
This decree was enacted on March 2026, 27.
For Tax Service Assistance, please contact:
Rani Widianti
T. (+6221) 2222-0200
Alvina Oktavia
T. (+6221) 2222-0200 E. alvina.oktavia@shinewing.id
