BERITA TERKINI
JAKARTA, DDTCNews - Corporate taxpayers may have reason for slight relief. The government is currently considering a relaxation of the filing of the annual income tax return (surat pemberitahuan/SPT in Indonesian) for the 2025 tax year for corporate taxpayers. This issue has sparked significant public attention over the past week.
Director of Tax Dissemination, Service and Public Relations of the Directorate General of Taxes (DGT), Inge Diana Rismawanti, stated that the relaxation is being formulated by taking into account the number of tax returns already filed by corporate taxpayers. As is widely known, the filing deadline for annual tax returns for corporate taxpayers is 30 April.
“In terms of the relaxation of the filing of annual corporate income tax returns and the payment thereof, in the event of any underpayment, this issue is currently under deliberation,” she stated.
Inge further explained that the plan for granting such relaxation is being fine-tuned. However, she assured that the DGT will provide the public with updated information once the discussions are concluded.
“To date, discussions are still ongoing, while we await developments in the number of annual corporate income tax returns that have been filed. Please await the update in the near future,” she remarked.
Meanwhile, the DGT had earlier granted relaxation for the filing of annual income tax returns for individual taxpayers for the 2025 tax year. The filing deadline for individual taxpayers is 31 March.
Through the Director General of Taxes Decree Number KEP-55/PJ/2026, the DGT grants relief in the form of the nullification of administrative penalties in the form of fines and interest, for individual taxpayers who are late in submitting their tax returns. This relaxation is limited to a duration of 1 month.
In other words, the nullification of administrative penalties is applicable until 30 April 2026. Individual taxpayers filing their annual tax returns beyond this relaxation period shall be subject to penalties.
The nullification of administrative penalties also applies to taxpayers with underpayment status. The relief is provided by not issuing a notice of tax collection (surat tagihan pajak/STP in Indonesian) to taxpayers with underpaid tax positions.
Under normal circumstances, tax underpayments must be settled no later than 31 March. With this relief in the form of non-issuance of the notice of tax collection, individual taxpayers may now settle their tax underpayments by 30 April at the latest.
In addition to information on the relaxation of annual corporate income tax return filing, several other issues also warrant review. These include updates on the Tax Consultant Draft Law, a new regulation on accelerated tax refunds, findings by the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK in Indonesian) and land and building tax (L&B Tax) discounts in DKI Jakarta.
The Directorate of Financial Profession Development and Supervision (Pembinaan dan Pengawasan Profesi Keuangan/PPPK in Indonesian) of the Ministry of Finance is currently drafting a new minister of finance regulation (MoF Reg.) concerning tax consultants.
Under the proposed draft MoF Reg, the obligation to submit annual reports will apply not only to individual tax consultants but also to tax consulting firms.
“Under MoF Reg. 111/2014, as amended by MoF Reg. 175/2022, the reporting subjects are tax consultants. In the draft MoF Reg., tax consulting firms are added. There will be two reporting subjects,” claimed Ari Wibowo, Head of the Working Team for Management, Strategy, Research and Innovation of the Directorate of Financial Profession Development and Supervision, during the socialisation of the 2025 Tax Consultant Annual Report.
The government is currently harmonising a draft minister of finance regulation (MoF Reg.) governing procedures for preliminary tax refunds.
The DGT stated that the revision of the accelerated refund regulation aims to reinforce taxpayer supervision. The updated framework is also designed to better align existing tax administration provisions with prevailing economic conditions and business performance.
“This process constitutes part of the regulatory development cycle to ensure that the resulting provisions remain relevant, not only to the development of the tax administration system, but also aligned with economic dynamics and business needs,” explained DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti.
The DGT has emphasised that administrative enforcement and criminal enforcement in taxation do not need to be applied in a sequential manner.
Head of Investigation Section II of the DGT Directorate of Law Enforcement, Jarkasih, stated that this approach corresponds to Supreme Court Regulation 3/2025, which affirms that administrative and criminal proceedings are not sequential stages of enforcement.
“Supreme Court Regulation 3/2025 clearly stipulates that administrative and criminal enforcement are not sequential processes,” he said during a Regular Tax Discussion (RTD).
The Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK in Indonesian) submitted the Performance Audit Report (laporan hasil pemeriksaan/LHP in Indonesian) on Supervision and Audits in Supporting the Optimisation of Tax Revenues for 2023–2025 to the Director General of Taxes, Bimo Wijayanto.
Member II of the Audit Board of the Republic of Indonesia, Daniel Lumban Tobing, stated that the submission of the audit report is part of the Audit Board of the Republic of Indonesia’s ongoing efforts to enhance the performance of state tax administration.
“We hope that the submitted audit report presents accurate and balanced information and provides recommendations that contribute to improving the performance of the Directorate General of Taxes (DGT), particularly in optimising state revenues,” he said in a written statement.
The Governor of DKI Jakarta, Pramono Anung, has introduced a tax relief scheme or discount on land and building tax (L&B Tax) ranging from 5% to 10% this year.
The relief is granted under Governor Decree Number 339/2026, enacted at the end of March 2026 and effective from 1 April 2026.
“That in the context of supporting economic growth, increasing taxpayer compliance in paying taxes as well as reducing the burden on the public in paying L&B Tax for 2026, a policy in the form of the granting of relief, reduction and exemption from the principal amount and/or administrative local tax penalties is necessary,” reads an excerpt from the consideration section of Governor Decree Number 339/2026. (sap)
