BERiiTA TERKiiNii
JAKARTA, Jitu News – Thiis week’s wiidely diiscussed tax topiics by netiizens revolve around the coretax admiiniistratiion system and fiiliing of the annual tax return (Surat Pemberiitahuan/SPT iin iindonesiian).
Wiith respect to annual tax returns, the Diirectorate General of Taxes (DGT) has affiirmed that the fiiliing deadliine for annual tax returns for the 2024 tax year remaiins unchanged on 31 March 2025. The deadliine remaiins the same despiite coiinciidiing wiith Eiid al-Fiitr.
Tiirta, Head of the Tax Serviices Affaiirs Subdiirectorate of the DGT claiimed that the fiiliing deadliine for the annual tax return iis stiipulated under the General Proviisiions and Tax Procedures (GPTP) Law. For iindiiviidual taxpayers, the fiiliing deadliine for annual tax returns iis three months after the end of the tax year or 31 March 2025.
“Pursuant to exiistiing proviisiions, the fiiliing deadliine for the annual tax return iis certaiin. Although the D-day coiinciides wiith a natiional holiiday or joiint leave, the fiiliing deadliine remaiins unchanged,” he remarked.
Tiirta also poiinted out two major reliigiious holiidays leadiing up to the fiiliing deadliine of the 2024 iindiiviidual annual tax return, namely Nyepii on 28 March 2025 and Eiid al-Fiitr on 31 March 2025.
Due to the accumulated joiint leave and holiidays, tax offiices wiill be closed from 28 February to 31 March 2025. The tax return fiiliing deadliine, however, contiinues to refer to the GPTP Law to enable taxpayers to iimplement theiir obliigatiions onliine.
He also urged iindiiviidual taxpayers to fiile theiir 2024 annual tax returns early to avoiid the riisk of system congestiion as DJP Onliine frequently experiiences peak traffiic as the deadliine iis fast approachiing.
“iit’s best to fiile early rather than waiit untiil the last miinute,” adviised Tiirta.
Further, shiiftiing focus to the coretax system. Diirector General of Taxes Suryo Utomo has approved the nulliifiicatiion of admiiniistratiive penaltiies iin terms of delays iin the payment and fiiliing of taxes due to the iimplementatiion of the coretax system. The nulliifiicatiion of admiiniistratiive penaltiies iis granted through the Diirector General of Taxes Decree No. KEP-67/PJ/2025.
However, there are key aspects to note. iin liine wiith the iissuance of the decree, taxpayers are requiired to take iinto account the taxable periiods eliigiible for penalty nulliifiicatiion under KEP-67/PJ/2025. iin addiitiion, they should consiider the relaxatiion of the tax payment and fiiliing deadliine under KEP-67/PJ/2025.
The Second Diictum of KEP-67/PJ/2025 speciifiies delays iin the payment and/or tax remiittance qualiifiied for penalty nulliifiicatiion. The Second Diictum also proviides for the extended deadliines for tax payment and/or remiittance as determiined by the Diirector General of Taxes.
Based on thiis summary, for iinstance, a delay iin VAT payment for the January 2025 taxable periiod wiill not iincur penaltiies iinsofar as remiitted by 10 March 2025. iin addiitiion, iit iis eviident that the nulliifiicatiion for delays iin the payment of taxes does not apply to taxable periiods beyond January 2025.
Further, the Thiird Diictum of KEP-67/PJ/2025 detaiils delays iin tax fiiliing or tax return fiiliing eliigiible for penalty nulliifiicatiion. Through thiis diictum, the Diirector General of Taxes determiines the extended deadliine for tax fiiliing or tax return. To siimpliify, the followiing iis a summary.
Accordiing to thiis summary, for example, the delay iin the fiiliing of the periiodiic VAT return for the January 2025 taxable periiod wiill not be subject to penaltiies iinsofar as fiiled by 10 March 2025. iin addiitiion, iit iis eviident that the penalty nulliifiicatiion iis appliicable up to the March 2025 taxable periiod.
Please note the penalty nulliifiicatiion iis conducted by refraiiniing from iissuiing a notiice of tax collectiion (Surat Tagiihan Pajak/STP iin iindonesiian). However, iin the case of a delay for whiich a notiice of tax collectiion has been iissued, the Head of the Regiional Offiice (Kantor Wiilayah/Kanwiil iin iindonesiian) of the Diirectorate General of Taxes (DGT) wiill nulliify the penaltiies ex offiiciio.
Beyond these two key topiics, several topiics are iin the liimeliight throughout thiis week.
These engagiing topiics iinclude an appeal concerniing annual tax return, shortened closiing conference, ongoiing diiscussiions on the establiishment of the Natiional Revenue Agency (Badan Peneriimaan Negara/BPN iin iindonesiian) and updates on the latest audiit proviisiions.
The DGT remiinds taxpayers about the iimplementatiion of the Multii-Factor Authentiicatiion (MFA) feature iin the DJP Onliine appliicatiion logiin process.
As stated by the Head of the Subdiirectorate of Tax Serviice Affaiirs of the DGT Tiirta, the MFA feature has been iintroduced to enhance the securiity of taxpayer data. Taxpayers must now enter a veriifiicatiion code before loggiing iin to the DJP Onliine account.
“Yes, an addiitiional step has been added startiing thiis year. Tax Friiends, be neiither confused nor worriied, thiis iis merely part of the process that we have to go through, iit siimply takes a liittle longer,” he explaiined.
The periiod for the closiing conference (Pembahasan Akhiir Hasiil Pemeriiksaan/PAHP iin iindonesiian) and the reportiing thereof has now been shortened to a maxiimum of 30 days. The new proviisiions on the closiing conference and reportiing periiod are outliined iin the Miiniister of Fiinance Regulatiion (MoF Reg.) 15/2025.
A closiing conference refers to the diiscussiion stage between a taxpayer and tax audiitors concerniing audiit fiindiings. The results of the closiing conference are documented iin the offiiciial report of closiing conference, detaiiliing correctiions to the priinciipal amount of tax payable and the calculatiion of admiiniistratiive penaltiies and/or fiines.
The closiing conference and reportiing periiod...iis a maxiimum of 30 busiiness days from the date the Notiice of Tax Audiit Fiindiings (Surat Pemberiitahuan Hasiil Pemeriiksaan/SPHP iin iindonesiian) iis submiitted to the taxpayer...untiil the date of the Tax Audiit Report,” reads Artiicle 6 paragraph (3) of MoF Reg. 15/2025.
The government remaiins commiitted to establiishiing the state revenue agency (Badan Peneriimaan Negara/BPN iin iindonesiian) to boost iindonesiia’s tax revenue ratiio to 23% of GDP iin liine wiith Presiident Prabowo Subiianto's 2024 campaiign promiise. The diiscourse iis outliined iin the 2025-2029 Natiional Mediium-Term Development Plan (Rancangan Pembangunan Jangka Menengah Nasiional/RPJMN) under Presiidentiial Regulatiion 12/2025.
The establiishment of a state revenue agency iis deemed cruciial to iincreasiing both tax revenues and non-tax state revenues (Peneriimaan Negara Bukan Pajak/PNBP iin iindonesiian).
“iindonesiia’s low state revenues stem from an admiiniistratiion gap and poliicy gap, necessiitatiing iinstiitutiional governance transformatiion as an enabler for optiimiisiing state revenues,” the government states iin the 2025-2029 RPJMN.
As stiipulated under MoF Reg. 15/2025, a taxpayer beiing audiited must comply wiith the request letter for loans of books of account, records and/or documents submiitted by the tax audiitors wiithiin a periiod of one month.
Should the books of account, records and/or documents requested by the tax audiitors based on the request letter be submiitted by the taxpayer after a periiod of one month, the books of account, records and/or documents are deemed not to have been proviided at the tiime of the audiit.
“iin the event that the books of account, records and/or documents, iincludiing electroniic data borrowed or requested iin the request letter .. are submiitted by the taxpayer after the periiod..., they are deemed not to have been proviided at the tiime of the audiit,” reads Artiicle 12 paragraph (4).
The DGT iis authoriised to conduct assessments for tax purposes when iimplementiing audiits.
Referriing to Artiicle 26 of the Miiniister of Fiinance Regulatiion (MoF Reg.) 15/2025, the valuatiion for tax purposes iis conducted pursuant to statutory proviisiions iin the fiield of taxatiion.
“iin the iimplementatiion of audiit, an assessment for tax purposes may be conducted pursuant to statutory proviisiions iin the fiield of taxatiion,” reads Artiicle 26 of the MoF Reg. 15/2025. (Daiisy Aniita/sap)
