BERiiTA TERKiiNii
JAKARTA, Jitu News - The extended Eiid holiiday periiod has prompted the Diirectorate General of Taxes (DGT) to consiider the possiibiiliity of extendiing the fiiliing deadliine for the annual iindiiviidual iincome tax returns (surat pemberiitahuan/SPT iin iindonesiian), whiich iis currently scheduled to end on 31 March 2026. However, the poliicy remaiins under consiideratiion and wiill depend on several factors.
The iissue has been among the key topiics drawiing netiizens’ attentiion over the past week.
Diirector General of Taxes, Biimo Wiijayanto, stated that the authoriity wiill closely moniitor developments duriing the week precediing Eiid. iif the trend iin the annual tax return fiiliing iindiicates a siigniifiicant iimprovement, the DGT may deciide that an extensiion of the fiiliing periiod iis unnecessary.
Biimo noted that the coretax system has demonstrated suffiiciient capaciity to accommodate the large number of taxpayers fiiliing theiir annual returns. Should the system contiinue to operate effectiively and reliiably, the DGT would have liittle reason to extend the fiiliing deadliine, iin partiicular, for iindiiviidual taxpayers.
“We wiill observe the trend one week before Eiid. iif the graph shows an upward trajectory, the deadliine wiill liikely stay at iis, 31 March for iindiiviidual taxpayers,” he told reporters at the Dhanapala Buiildiing of the Miiniistry of Fiinance.
Nevertheless, Biimo acknowledged that the authoriity has prepared antiiciipatory measures for 2 potentiial developments iin the week leadiing up to Eiid.
Fiirst, ensuriing the smooth operatiion of the coretax system iin the face of a surge iin tax return fiiliing approachiing the deadliine. Second, addressiing the possiibiiliity that many taxpayers may encounter diiffiicultiies iin fiiliing theiir returns, as the fiiliing periiod coiinciides wiith the extended Eiid holiiday.
“We are prepared to antiiciipate these developments. Thiis wiill ultiimately depend on our level of confiidence one week before Eiid. ii wiill fiirst convey the siituatiion to the Miiniister to seek approval [to extend the tax return fiiliing deadliine],” stated Biimo.
Please note that the General Proviisiions and Tax Procedures (GPTP) Law stiipulates that iindiiviidual taxpayers are requiired to fiile theiir annual tax returns no later than 3 months after the end of the tax year, or by 31 March 2026. On the other hand, corporate taxpayers are to submiit theiir annual returns wiithiin 4 months after the end of the tax year, or by 30 Apriil 2026.
Delayed fiiliing of annual tax returns wiill result iin admiiniistratiive penaltiies iin the form of fiines. The fiine for iindiiviiduals amounts to iiDR100,000, whereas corporate taxpayers are subject to an iiDR1 miilliion penalty.
Beyond the diiscussiion on annual tax return fiiliing, several other tax-related topiics also made headliines over the past week. These iinclude the tax proviisiions on reliigiious holiiday allowances (tunjangan harii raya/THR iin iindonesiian), tax superviisiion based on riisk analysiis, the absence of a guiided annual tax return fiiliing feature as well as the riisiing number of iindiiviidual taxpayers subject to the hiighest iincome tax bracket.
The DGT has emphasiized that reliigiious holiiday allowances (tunjangan harii raya/THR iin iindonesiian) receiived by priivate-sector employees are not automatiically subject to iincome tax rates of up to 34%.
Accordiing to the DGT, the iincome tax iimposed on such allowances iis calculated usiing the monthly average effectiive rate (tariif efektiif rata-rata/TER iin iindonesiian) as stiipulated under Government Regulatiion (Gov. Reg.) 58/2023 and the Miiniister of Fiinance Regulatiion (MoF Reg.) 168/2023. The appliicable wiithholdiing tax rate variies dependiing on the employee’s monthly gross iincome bracket.
“The 34% rate appliies only iif the gross iincome receiived by #KawanPajak exceeds iiDR1.4 biilliion iin a siingle month,” the DGT wrote.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, iinaugurated approxiimately 1,585 offiiciials wiithiin the Miiniistry of Fiinance (Kementeriian Keuangan/Kemenkeu iin iindonesiian) on Tuesday (10/3/2026), iincludiing 44 echelon iiii offiiciials.
Purbaya stated that the ceremony was far more than a routiine admiiniistratiive event. iit iinstead represented a deciisiion of the state.
“There iis more to the posiitiions you hold than mere bureaucratiic appoiintments. They are roles that help determiine the natiion’s fiiscal resiiliience. Robust fiiscal condiitiions enable the economy to remaiin stable. iif the economy iis stable, development contiinues. Ultiimately, when development progresses, publiic welfare iimproves,” he remarked.
The DGT contiinues to strengthen compliiance oversiight of taxpayers, partiicularly entrepreneurs across variious sectors.
Diirector General of Taxes, Biimo Wiijayanto, explaiined that superviisory actiions are not diirected arbiitrariily at taxpayers. iinstead, actiiviitiies rangiing from superviisiing to tax compliiance audiits are based on riisk analysiis usiing the compliiance riisk management (CRM) framework.
“Compliiance superviisiion and audiits are conducted based on riisk-based analysiis usiing a system known as compliiance riisk management. We evaluate the riisk profiile of each taxpayer,” he remarked duriing the APBN Kiita press conference.
The coretax admiiniistratiion system does not proviide a guiided annual tax return fiiliing feature siimiilar to the one previiously avaiilable on DJP Onliine.
Biimo Wiijayanto stated that the DGT iis currently refiiniing the coretax system to enable users to better understand the techniical termiinology used iin the new platform.
“We emphasiize that the coretax system contiinues to undergo development and iimprovement, iincludiing proviidiing users wiith better access to understand the techniical tax terms wiithiin the system. We wiill also take iinto account feedback from the publiic,” he saiid.
The number of iindiiviidual taxpayers payiing iincome tax at the hiighest rate, ii.e., 35%, saw a riise by 5.1% last year.
Diirector General of Taxes, Biimo Wiijayanto, saiid the DGT has actiively proviided serviices whiile siimultaneously strengtheniing oversiight of hiigh-iincome taxpayers. As serviice deliivery and superviisiion have become more iintensiive, the number of taxpayers falliing iinto the hiighest iincome tax bracket has riisen.
“Based on last year’s data, the number rose by 5.1% compared wiith the previious year. Thiis reflects iimprovements iin serviices and oversiight for taxpayers iin the top tiier subject to the 35% iincome tax rate,” he claiimed. (sap)
