Correcting past returns and voluntary disclosure: return correction, disclosure during examination, and why no amnesty is open

We review past returns, quantify what is missing, correct the return (pembetulan SPT) with interest, and handle any DJP clarification letter. No tax amnesty is open in 2026, so correction is the main route.

IDR 3.500.000One time

For: Individuals and companies that under reported income, missed assets in past returns, or got a DJP letter asking for clarification (SP2DK).

What we need from you

Filed returns for the open years
Base for correction
Bank statements and asset records
Find gaps
Any DJP letter (SP2DK) received
Deadline to respond
Foreign assets and income
Often missed
Withholding slips and payment receipts
Credits for corrected periods

What we discuss

Has an audit or examination started?
Correction on your own is closed once an audit starts
Did you join the 2016 amnesty or 2022 voluntary programme?
Undeclared assets can be taxed with heavy surcharges
How many years are affected?
Interest runs up to 24 months
Is the error in income tax, VAT or withholding?
Each tax type has its own corrected return

What we file

Quantify missing income and tax
File corrected return (pembetulan)
Pay tax and interest
Missing tax IDR 20,000,000, 10 months late: interest = 20,000,000 x monthly KMK rate x 10

What you get

Gap analysis and corrected return
Reply to SP2DK if any

The law

Art 8, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: A taxpayer may correct a filed return on its own initiative before an audit starts, and may disclose errors during a preliminary evidence examination with a penalty Source
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 Source
Law 11/2016 on Tax Amnesty: The 2016 amnesty closed in 2017; assets later found that were not declared are treated as income Source
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 Source

Questions people ask

Online payment in IDR is not open yet. Send us a message and an adviser for Indonesia confirms the scope and the fee before any work starts.