Indonesia's Ministry of Finance has extended the filing deadline for the Tax Consultant Annual Report (Laporan Tahunan Konsultan Pajak, or LTKP) for the 2025 calendar year. The original deadline of 30 April 2026 has moved to 31 May 2026. The extension was issued through Letter of the Director General of Financial Sector Stability and Development Number S-863/SK.5/2026.
Why the deadline moved
The extension was not made in isolation. The Ministry aligned it with the relaxation of Corporate Income Tax Annual Return (SPT Tahunan PPh Badan) filing set out in Director General of Taxes Decision Number KEP-71/PJ/2026. In practice, many consultants prepare their LTKP at the same time they finalize their clients' annual returns, so the two deadlines are linked.
The obligation to file an annual report is attached to a consultant's practice license. A licensed tax consultant must submit an annual report to the Minister of Finance no later than the end of the fourth month after the calendar year ends (Article 25 of Minister of Finance Regulation No. 111/PMK.03/2014 on Tax Consultants). That statutory deadline falls on 30 April and is what was relaxed.
What changed
Two things changed. First, timing: consultants gained an extra month, from 30 April to 31 May 2026, to complete and upload their reports.
Second, the filing channel. For the 2025 calendar-year report filed in 2026, the submission mechanism changed under Circular Letter Number SE-2/SK/2026. This year's LTKP is no longer filed through the Tax Consultant Information System (Sistem Informasi Konsultan Pajak, or SIKOP). Consultants are instead directed to a dedicated link provided by the Ministry: s.kemenkeu.go.id/LaporanTahunanKP2025.
This channel change matters. Consultants used to uploading through SIKOP need to adjust, because the entry point for this period is different.
Why the annual report matters
The Tax Consultant Annual Report works as a supervisory instrument over the profession. Through it, the authority monitors the number of taxpayers a consultant handles, the services provided, and compliance with continuing professional development requirements.
Failing to comply carries administrative consequences. Under MoF Regulation No. 111/PMK.03/2014, a consultant who does not submit the annual report can face a written warning up to suspension of the practice license, depending on the severity and repetition of the breach (Articles 25 and 28 of MoF Regulation No. 111/PMK.03/2014). The extension therefore gives consultants room to comply in an orderly way.
What this means for you
If you are a tax consultant who has not yet filed, confirm a few things before 31 May 2026. Make sure your 2025 calendar-year data is complete and accurate. Use the official link s.kemenkeu.go.id/LaporanTahunanKP2025, not SIKOP, for this reporting period. Keep your submission receipt as proof of compliance.
The extension confirms that professional administrative reporting remains a core part of tax governance, even when the deadline is relaxed to follow the rhythm of corporate annual return filing.