DGT: Taxpayers to Recheck Deleted Withholding Slips in 2025 Returns

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has urged taxpayers to re-examine withholding slips that have been deleted from the 2025 annual tax return draft. The reminder was also issued via email blast to taxpayers.

Through that email, the DGT has requested taxpayers whose withholding slips have been deleted to review their tax data. Taxpayers need to match withholding slip data against income already filed in the annual tax return.

"Taxpayers whose withholding slips have been deleted are to examine and match the data on withholding slips and income filed in the Annual Tax Return for Tax Year 2025," the DGT wrote in its announcement, as cited on Wednesday (11/11/2026).

The DGT also urged taxpayers to file an amendment to the annual tax return if changes or discrepancies are found in the data that cause the return to no longer reflect the actual conditions. Such amendments must be performed pursuant to the applicable statutory tax provisions.

In addition, taxpayers must ensure that all income, tax credits and withholding slips to which they are entitled have been correctly accounted for in the annual tax return filing.

Should further information or clarification be required, taxpayers may contact the DGT's official service channels or the tax office (kantor pelayanan pajak/KPP in Indonesian) where the taxpayer is registered.

For reference, taxpayers may delete withholding slips that have been automatically prepopulated in the annual tax return draft in the coretax system. However, such deletion must be conducted carefully and must not be intended solely to reduce the amount of tax payable.

Data on withholding slips issued by withholding agents remains recorded in the DGT's administration even if the taxpayer deletes it from the annual tax return draft, since that data is also filed by the party performing the withholding tax.

A risk may arise if the deleted withholding slip actually reflects income genuinely received by the taxpayer. If that income is no longer accounted for in the return, the tax filing could potentially fail to reflect the actual conditions.

Pursuant to Article 3 paragraph (1) of the Law on General Provisions and Tax Procedures (GPTP Law), taxpayers are required to complete their tax return correctly, completely and clearly. Completing a tax return that does not accord with the actual conditions may give rise to tax consequences.

If such a discrepancy causes the tax that ought to be paid to be understated, the taxpayer could potentially face a tax underpayment together with administrative penalties pursuant to the applicable provisions.

On the other hand, the deletion of a withholding slip does not in itself indicate a violation. The DGT also needs to examine whether the deleted withholding slip is indeed related to the taxpayer's income or whether it is, in fact, data that does not correspond.

As for taxpayers who have already filed an annual tax return containing inaccurate data, the DGT urges that an amendment be performed, provided the applicable provisions are satisfied. (dik)