Indonesia Annual Tax Return 2026: Filing Dates and Penalties

As the deadline for filing annual tax returns approaches in Indonesia, both individuals and corporations need to be aware of key dates and potential penalties for non-compliance. The Directorate General of Taxes (DJP) has established specific deadlines for submitting the 2026 Annual Tax Return (SPT).

Filing Deadlines

The deadline for submitting the Annual SPT differs based on taxpayer type:

• Individual Taxpayers: March 31, 2026 [1]
• Corporate Taxpayers: April 30, 2026 [2]

Penalties for Late Filing

Failure to submit the Annual SPT by the specified deadline will result in administrative sanctions in the form of a fine, as outlined in Article 7 paragraph (1) of the Law on General Provisions and Tax Procedures (UU KUP). The fine amounts vary depending on the taxpayer type:

• Individual Taxpayers: IDR 100,000 [3]
• Corporate Taxpayers: IDR 1,000,000 [3]

Additional Consequences of Late Filing

Beyond the initial fine, the DJP may also issue a warning letter to taxpayers who have not filed their SPT after the deadline. Following the warning, the Tax Service Office (KPP) may conduct a review of the taxpayer’s data and, if necessary, issue a Tax Collection Letter (STP). The STP will detail the tax amount due, administrative sanctions, fines, and applicable interest.

Coretax Implementation

All taxpayers—both individuals and companies—are required to transition to using Coretax before the Annual Tax Return (SPT) filing deadline in March [4]. Coretax is the primary platform for tax reporting, payment verification, monitoring, and audit trail integration in Indonesia’s fully digitised tax environment [2].

Taxpayers are strongly encouraged to submit their Annual Tax Return before the deadline to avoid penalties and ensure compliance.