DGT Strengthens Coretax Ahead of Penalty Relief Surge
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is strengthening the capacity of the coretax system in anticipation of a surge in taxpayer access ahead of the expiry of the period for consumption of the facilities for reduction or nullification of tax administrative penalties (penghapusan sanksi administratif pajak/PSA in Indonesian) of up to 100% on 31 December 2026.
The DGT's Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, said the tax authority is continuously monitoring system performance and strengthening the capacity of the coretax network throughout the duration of the penalty relief programme.
"The DGT is continuously monitoring and strengthening the coretax system to anticipate increased access ahead of the deadline for the 100% reduction or nullification of administrative penalties for taxpayers wishing to apply for the PSA, particularly through to December 2026," she said on Wednesday (21/10/2026).
Inge urged taxpayers not to wait until close to the deadline before applying for the reduction or nullification of administrative penalties. Earlier submission via coretax is expected to facilitate a smoother process whilst reducing the risk of an access backlog as the deadline approaches.
Taxpayers are also encouraged to promptly fulfil the tax obligations required to take advantage of these facilities, including settling the outstanding principal tax liability and filing tax returns (surat pemberitahuan/SPT in Indonesian) pursuant to the applicable provisions.
"The DGT is committed to maintaining system reliability and continues to conduct evaluations to improve the quality of services to taxpayers," Inge affirmed.
For information, the government grants the reduction or nullification of tax administrative penalties of up to 100% through the Minister of Finance Regulation (MoF Reg.) 71/2026 and the Director General of Taxes Decision No. KEP-239/PJ/2026.
Under KEP-239/PJ/2026, the extent of the reduction or nullification of penalties granted varies according to the type of penalty and the timing of the fulfilment of tax obligations.
Penalties eligible for reduction or nullification of up to 100% include fines for late filing of tax returns, interest on tax underpayment arising from amendment of a tax return and interest on late payment or remittance of tax.
However, the utlisation of these facilities must still satisfy the prescribed requirements. Taxpayers must, for example, settle the outstanding principal tax liability or file a tax return no later than 31 December 2026, pursuant to the provisions applicable to each facility. See DGT Nullifies Tax Administrative Penalties up to 100%
The DGT also urges taxpayers to process their applications and fulfil the necessary tax obligations promptly to prevent a backlog of submissions at the end of the programme period. (dik)