BERITA TERKINI
JAKARTA, DDTCNews - The extended Eid holiday period has prompted the Directorate General of Taxes (DGT) to consider the possibility of extending the filing deadline for the annual individual income tax returns (surat pemberitahuan/SPT in Indonesian), which is currently scheduled to end on 31 March 2026. However, the policy remains under consideration and will depend on several factors.
The issue has been among the key topics drawing netizens’ attention over the past week.
Director General of Taxes, Bimo Wijayanto, stated that the authority will closely monitor developments during the week preceding Eid. If the trend in the annual tax return filing indicates a significant improvement, the DGT may decide that an extension of the filing period is unnecessary.
Bimo noted that the coretax system has demonstrated sufficient capacity to accommodate the large number of taxpayers filing their annual returns. Should the system continue to operate effectively and reliably, the DGT would have little reason to extend the filing deadline, in particular, for individual taxpayers.
“We will observe the trend one week before Eid. If the graph shows an upward trajectory, the deadline will likely stay at is, 31 March for individual taxpayers,” he told reporters at the Dhanapala Building of the Ministry of Finance.
Nevertheless, Bimo acknowledged that the authority has prepared anticipatory measures for 2 potential developments in the week leading up to Eid.
First, ensuring the smooth operation of the coretax system in the face of a surge in tax return filing approaching the deadline. Second, addressing the possibility that many taxpayers may encounter difficulties in filing their returns, as the filing period coincides with the extended Eid holiday.
“We are prepared to anticipate these developments. This will ultimately depend on our level of confidence one week before Eid. I will first convey the situation to the Minister to seek approval [to extend the tax return filing deadline],” stated Bimo.
Please note that the General Provisions and Tax Procedures (GPTP) Law stipulates that individual taxpayers are required to file their annual tax returns no later than 3 months after the end of the tax year, or by 31 March 2026. On the other hand, corporate taxpayers are to submit their annual returns within 4 months after the end of the tax year, or by 30 April 2026.
Delayed filing of annual tax returns will result in administrative penalties in the form of fines. The fine for individuals amounts to IDR100,000, whereas corporate taxpayers are subject to an IDR1 million penalty.
Beyond the discussion on annual tax return filing, several other tax-related topics also made headlines over the past week. These include the tax provisions on religious holiday allowances (tunjangan hari raya/THR in Indonesian), tax supervision based on risk analysis, the absence of a guided annual tax return filing feature as well as the rising number of individual taxpayers subject to the highest income tax bracket.
The DGT has emphasized that religious holiday allowances (tunjangan hari raya/THR in Indonesian) received by private-sector employees are not automatically subject to income tax rates of up to 34%.
According to the DGT, the income tax imposed on such allowances is calculated using the monthly average effective rate (tarif efektif rata-rata/TER in Indonesian) as stipulated under Government Regulation (Gov. Reg.) 58/2023 and the Minister of Finance Regulation (MoF Reg.) 168/2023. The applicable withholding tax rate varies depending on the employee’s monthly gross income bracket.
“The 34% rate applies only if the gross income received by #KawanPajak exceeds IDR1.4 billion in a single month,” the DGT wrote.
Minister of Finance, Purbaya Yudhi Sadewa, inaugurated approximately 1,585 officials within the Ministry of Finance (Kementerian Keuangan/Kemenkeu in Indonesian) on Tuesday (10/3/2026), including 44 echelon II officials.
Purbaya stated that the ceremony was far more than a routine administrative event. It instead represented a decision of the state.
“There is more to the positions you hold than mere bureaucratic appointments. They are roles that help determine the nation’s fiscal resilience. Robust fiscal conditions enable the economy to remain stable. If the economy is stable, development continues. Ultimately, when development progresses, public welfare improves,” he remarked.
The DGT continues to strengthen compliance oversight of taxpayers, particularly entrepreneurs across various sectors.
Director General of Taxes, Bimo Wijayanto, explained that supervisory actions are not directed arbitrarily at taxpayers. Instead, activities ranging from supervising to tax compliance audits are based on risk analysis using the compliance risk management (CRM) framework.
“Compliance supervision and audits are conducted based on risk-based analysis using a system known as compliance risk management. We evaluate the risk profile of each taxpayer,” he remarked during the APBN Kita press conference.
The coretax administration system does not provide a guided annual tax return filing feature similar to the one previously available on DJP Online.
Bimo Wijayanto stated that the DGT is currently refining the coretax system to enable users to better understand the technical terminology used in the new platform.
“We emphasize that the coretax system continues to undergo development and improvement, including providing users with better access to understand the technical tax terms within the system. We will also take into account feedback from the public,” he said.
The number of individual taxpayers paying income tax at the highest rate, i.e., 35%, saw a rise by 5.1% last year.
Director General of Taxes, Bimo Wijayanto, said the DGT has actively provided services while simultaneously strengthening oversight of high-income taxpayers. As service delivery and supervision have become more intensive, the number of taxpayers falling into the highest income tax bracket has risen.
“Based on last year’s data, the number rose by 5.1% compared with the previous year. This reflects improvements in services and oversight for taxpayers in the top tier subject to the 35% income tax rate,” he claimed. (sap)
