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Late payroll tax payment

Kami telat setor PPh 21 bulan lalu. Apa sanksinya?

The situation

Late payment carries monthly interest at the KMK rate, and late filing carries IDR 100,000 per return.

The law

  • Art 9, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Tax must be paid by the due date; late payment carries monthly interest at the rate set by Minister of Finance decree
  • 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
  • Art 14, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: The DJP issues a tax collection letter (STP) for fines and interest; a PKP that fails to issue or issues a late tax invoice is fined 1 percent of the tax base

What it means for you

Interest counts from the due date, the 15th, to the payment date, with part months counted as full months. Example: IDR 10 million paid one month late costs IDR 10 million times one month's KMK rate. Pay quickly and file to stop it growing.

What to do

  1. Pay the tax now with a billing code.
  2. File the return if not yet filed.
  3. Wait for the STP and pay it.
  4. Fix the process that caused the delay.

Repeated lateness affects compliance status for refunds and facilities.

We can do this for youMonthly payroll tax (PPh 21 and 26) with TER rates, December true up and annual slips: IDR 2.750.000

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