The government, through the Directorate General of Taxes (DJP), has officially relaxed the deadline for reporting and paying the Annual Personal Income Tax Return (SPT) for the 2025 Fiscal Year. Taxpayers now have additional time until April 30 2026 and are exempt from administrative sanctions.
This relaxation policy is officially regulated through the Decree of the Director General of Taxes Number KEP-55/PJ/2026 which was stipulated by the Director General of Taxes Bimo Wijayanto on March 27 2026. Based on this regulation, the DJP removes administrative sanctions for late reporting of Annual Personal Income Tax Returns as well as late payments of PPh Article 29 which are made up to one month after the normal deadline. Thus, the late fine of IDR 100,000 which is usually charged for reporting past March 31 will not be applied.
Finance Minister Purbaya Yudhi Sadewa confirmed that this step was taken to respond to dynamics in the field. The extension of the reporting period was driven by two main factors, namely the shortening of the reporting time by the national holiday period and holidays with the Holy Day of Nyepi and Idul Fitri, and the existence of technical obstacles in the adaptation period for the newly implemented Core Tax Administration System (Coretax).
As a form of legal certainty, the DJP emphasized that the elimination of administrative sanctions was carried out by not issuing a Tax Collection Letter (STP). If the STP has already been issued, the Head of the DJP Regional Office has the authority to delete it ex officio. Furthermore, delays in reporting during this extension period will not be used as a basis for withdrawing or rejecting the application for determination of Certain Criteria Taxpayer status.
It is hoped that this relaxation of time until the end of April will be able to encourage maximum achievement of the SPT reporting target. Based on DJP data up to March 25 2026, only around 9.07 million SPTs were reported out of the total target of 15 million SPTs. From this figure, reporting is dominated by individual taxpayers with employee status, the number of which exceeds 7.99 million SPT. Taxpayers are advised to immediately take advantage of this extension of time to fulfill their tax obligations.
