Annual return deadline and 2026 extension
Kapan batas lapor SPT Tahunan pribadi? Kemarin diperpanjang ya?
The situation
The legal deadline is 3 months after year end, so 31 March. For tax year 2025 only, the DJP waived penalties for returns and payments made by 30 April 2026.
The law
- Art 3, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Returns are due 20 days after the month for most monthly returns, end of the next month for VAT, 3 months after year end for individuals and 4 months for companies; annual returns can be extended by up to 2 months
- DJP Decree KEP-55/PJ/2026: No penalty for 2025 individual annual returns filed and Art 29 tax paid by 30 April 2026
- Art 7, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Late return fines: IDR 500,000 monthly VAT, IDR 100,000 other monthly returns, IDR 1,000,000 company annual return, IDR 100,000 individual annual return
What it means for you
KEP-55/PJ/2026 was a one off relief linked to the first Coretax filing season. It did not change the law. For tax year 2026, plan for 31 March 2027 unless a new relief is announced. Late filing normally costs IDR 100,000 plus interest on unpaid tax.
What to do
- Diarise 31 March each year.
- Activate Coretax early.
- Gather slips in January and February.
- File and pay before the deadline.
Do not rely on a repeat of the 2026 relief.
We can do this for youIndividual annual income tax return (SPT Tahunan PPh Orang Pribadi) in Coretax: IDR 750.000