Quick Summary
Indonesia's Directorate General of Taxes (DGT) received 13.32 million Annual Income Tax Returns (SPT Tahunan PPh) for fiscal year 2025 as of 20 May 2026. Corporate taxpayers who have not yet filed still have a window until 31 May 2026 under the relaxation policy in KEP-71/PJ/2026, which includes a full waiver of administrative penalties.
Filing Breakdown
Of the 13.32 million total returns received, 12.36 million came from individual taxpayers and 958,240 from corporate taxpayers. The individual filings comprise 10.89 million employee returns and 1.47 million non-employee returns. On the corporate side, 924,209 taxpayers filed in Indonesian rupiah and 1,537 used United States dollars.
The figure represents a meaningful jump from the early May 2026 baseline of around 925,000 corporate filings. The roughly 33,000 additional corporate returns within two weeks indicate a positive response to the relaxation policy.
Legal Basis of the Relaxation
The relaxation of the corporate annual return deadline is set out in Directorate General of Taxes Decision No. KEP-71/PJ/2026. The decision was issued in response to technical issues with Coretax adoption and to give taxpayers additional room to comply.
The legal basis traces back to Article 3 paragraph (4) of Law No. 6 of 1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law No. 7 of 2021 on the Harmonization of Tax Regulations (HPP Law). That provision empowers the Director General of Taxes to extend the period for filing tax returns.
What the Waiver Covers
During the relaxation window from 1 May to 31 May 2026, the DGT grants two administrative concessions:
- Waiver of the late-filing administrative penalty for the 2025 corporate annual return (Article 7 of the KUP Law, IDR 1 million fine for corporate taxpayers).
- Waiver of the late-payment interest penalty for any Article 29 income tax due from that return.
The waiver applies only to filings and payments completed within the relaxation window. Corporate taxpayers who file after 31 May 2026 will be subject to the normal sanction regime under Articles 7 and 9 of the KUP Law.
Coretax Activation Progress
In the same announcement, the DGT reported Coretax account activation progress: 19.32 million taxpayers have activated their accounts, comprising 18.10 million individuals, 1.12 million corporate entities, 91,751 government institutions, and 232 Electronic Commerce System Operators (PMSE).
Coretax account activation is a prerequisite for filing the 2025 annual return. Taxpayers without an active account cannot access the filing portal and effectively cannot meet their annual obligation.
Practical Checklist for Corporate Taxpayers
For corporate taxpayers still preparing returns, three items deserve attention in the final ten days of the relaxation:
- Confirm that the Coretax account is activated and login credentials are in hand. Activation requires email verification and supporting documentation.
- Prepare fiscally adjusted financial statements together with Article 25 and Article 29 income tax calculations.
- If the return shows an overpayment and the taxpayer wants to request an accelerated refund, review the new rules in Minister of Finance Regulation No. 28 of 2026 (PMK-28/2026), effective 1 May 2026.
After 31 May 2026, the normal sanction regime resumes in full unless a further policy is issued by the authorities.