Indonesia Extends Deadline for December 2025 Article 21 Tax Returns to February 28, 2026

Jakarta – The Directorate General of Taxes (DJP) of Indonesia has announced an extension of the deadline for submitting Article 21 Income Tax Returns (SPT) for the December 2025 tax period. The recent deadline is February 28, 2026, a shift from the original date of January 20, 2026.

This extension is being implemented to accommodate taxpayers during the ongoing transition to the Core Tax Administration System (Coretax DJP), a key component of the Indonesian government’s efforts to modernize its tax administration. Coretax integrates all core business processes of tax administration, from taxpayer registration to tax audits and collections.

Administrative Sanctions Waived

In conjunction with the deadline extension, the DJP has also waived administrative penalties, specifically fines, for taxpayers who submit their December 2025 Article 21 SPT between the original deadline and February 28, 2026. This waiver is contingent upon one of two conditions:

• A Tax Collection Letter (STP) has not been issued.
• If an STP has been issued, the Head of the relevant Regional Office of the Directorate General of Taxes will automatically remove the administrative sanctions on behalf of the DJP.

Call to Action for Taxpayers

The DJP is urging all taxpayers to promptly submit their Periodic Income Tax Returns Article 21 for December 2025 through Coretax DJP before the extended deadline. Access to Coretax DJP is available at coretaxdjp.pajak.go.id.

The implementation of Coretax began with a pre-implementation phase from December 16 to December 31, 2024, and officially rolled out in early January 2025. As of December 30, 2025, over 10.22 million taxpayers had activated Coretax accounts, including 9,332,720 individuals and 805,607 corporations.