BERITA TERKINI
JAKARTA, DDTCNews - Individual taxpayers may now enjoy a measure of relief. The Directorate General of Taxes (DGT) has officially introduced a relaxation in respect of the filing deadline for annual individual income tax returns (surat pemberitahuan/SPT in Indonesian). This issue has garnered the greatest public attention over the past week.
From a regulatory standpoint, the tax authority’s policy does not constitute a formal extension of the filing deadline. Instead, it provides for the nullification of administrative penalties for the delay in both payment and filing of annual individual income tax returns for the 2025 tax year.
In simple terms, the statutory deadline remains unchanged pursuant to the General Provisions and Tax Procedures (GPTP) Law, namely 31 March. However, the government grants relief in the form of the nullification of administrative penalties to individual taxpayers who file their annual tax returns after 31 March up to 30 April 2026. This is outlined in the Director General of Taxes Decree No. KEP-55/PJ/2026.
The DGT affirms that the due date for individual taxpayers for the payment of Art. 29 Income Tax for the 2025 tax year and the filing of annual tax returns for the 2025 tax year remains 31 March 2026. Nevertheless, these provisions are now excluded for taxpayers that fulfil one of the following 3 conditions.
First, individual taxpayers filing the annual income tax return for the 2025 tax year. Second, taxpayers paying Art. 29 Income Tax for the 2025 tax year.
Third, individual taxpayers settling the underpayment and/or remittance of Art. 29 Income Tax for the annual tax return for the 2025 tax year granted an extension of the filing period of the annual tax return (SPT Y).
“For the period after 31 March 2026 up to 30 April 2026, [the taxpayers concerned] shall be granted the nullification of administrative penalties, whether in the form of fines or interest, as referred to in the GPTP Law, as amended several times, last amended by Law 6/2023, without the issuance of a notice of tax collection (surat tagihan pajak/STP in Indonesian),” said DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti.
In Announcement Number PENG-28/PJ.09/2026, Inge further explained that in the event that, for the administrative penalties, a notice of tax collection has been issued, the Head of the Regional DGT Office shall nullify the penalties ex officio.
Moreover, the delay in the filing of the 2025 annual income tax return will neither serve as the basis for revocation of the decision letter on the determination of certain criteria taxpayers nor for rejecting applications for the determination of certain criteria taxpayers.
Beyond the information surrounding the nullification of administrative penalties for the filing of annual tax returns, several other noteworthy developments in taxation are worth revisiting, including the issuance of a new director general of taxes regulation, a proposed transfer of 200 Directorate General of Treasury employees to the DGT and the opening of recruitment for Supreme Court justice candidates.
The DGT has issued a new regulation, namely Director General of Taxes Regulation No. PER-3/PJ/2026 concerning procedures for the filing, receipt and processing of tax returns. Broadly, the regulation stipulates 9 key areas in the articles of this director general of taxes regulation. First, the obligation to file tax returns. Second, the filing deadline for the annual income tax return.
Third, procedures for the filing of tax returns. Fourth, validity check of the taxpayer identification number (TIN or nomor pokok wajib pajak/NPWP Indonesian) and tax return examination. Fifth, electronic receipt of tax returns. Sixth, in-person receipt of tax returns. Seven, receipt of tax returns by post or forwarding services or courier services with proof of postage (bukti pengiriman surat/BPS in Indonesian).
Eighth, processing of tax returns. Ninth, exclusion from the filing of tax returns. One notable change is the detailed specification of 2 conditions under which individual taxpayers may extend the filing deadline for their annual income tax returns.
Director General of Taxes Regulation PER-3/PJ/2026 also revises provisions on the extension of the filing period of annual tax returns.
With the entry into force of PER-3/PJ/2026, the extension of the filing period of annual tax returns are now restricted to, first, individual taxpayers who conduct business activities or independent personal services and have not completed the preparation of financial statements.
Second, the extension of the filing period of annual tax returns may also be conducted by corporate taxpayers that have not completed preparing financial statements or because the audit of the financial statements has not been completed.
The Judicial Commission (Komisi Yudisial/KY in Indonesian) has reopened the selection process for Supreme Court justice candidates (calon hakim agung/CHA in Indonesian) to fill existing vacancies. These provisions are outlined in the Judicial Commission Announcement Number 1/PENG/PIM/RH.01.01/03/2026.
The selection is conducted in response to a request from the Supreme Court (Mahkamah Agung/MA in Indonesian), as stated in the letter from the Deputy Chief Justice for Non-Judicial Affairs Number 19/WKMA.NY/KP1.1.1/II/2026.
“The Judicial Commission invites the nation’s finest citizens to apply as candidates for Supreme Court justices in the civil chamber, criminal chamber, religious chamber and tax-specific state administrative (tata usaha negara/TUN in Indonesian) chamber, provided they fulfil the requirements,” the Judicial Commission states in its announcement.
Minister of Finance, Purbaya Yudhi Sadewa, is considering transferring a number of employees from the Directorate General of Treasury (Direktorat Jenderal Perbendaharaan/DJPb in Indonesian) to the DGT.
The move is being evaluated by Purbaya as the DGT continues to face staffing shortages, whereas the Directorate General of Treasury reportedly has a surplus. According to the minister of finance, inter-directorate transfers would be more efficient than recruiting new personnel.
“Rather than hiring new staff, I may transfer around 200–300 personnel to the DGT. They are not new employees; thus, the fiscal burden does not increase,” he claimed.
Minister of Finance, Purbaya Yudhi Sadewa, also affirmed that the 2026 state budget (anggaran penerimaan dan belanja negara/APBN in Indonesian) remains resilient and stable despite rising global oil prices, which have reached US$74 per barrel.
As the state budget is still deemed capable of absorbing the impact, Purbaya claimed that the government has no plans to increase the fuel subsidy ceiling or adjust fuel prices.
“Our state budget remains robust. I will neither revise the state budget or the existing [fuel] subsidy unless oil prices skyrocket. At current levels, the state budget can withstand the pressure through year-end, subject to future leadership decisions,” he stated. (sap)
