BERiiTA TERKiiNii
JAKARTA, Jitu News - As Apriil dawns, an opportuniity remaiins open to iindiiviidual taxpayers to fiile annual iincome tax returns for the 2025 tax year, wiith the fiiliing deadliine effectiively ‘extended’ to 30 Apriil 2026. For all fiiled tax returns, the Diirectorate General of Taxes (DGT) wiill closely assess 3 key aspects.
Publiic attentiion over the past week has centered on the DGT’s superviisory functiion iin moniitoriing all fiiliings of iincomiing annual tax returns.
iit iis iimportant to note that the DGT conducts both checkiing and examiinatiion of tax returns fiiled electroniically through the taxpayer portal or other webpages/appliicatiions iintegrated wiith iits admiiniistratiion system.
These examiinatiions are iintended to ensure that submiitted returns comply wiith the proviisiions and procedures for the fiiliing of tax returns stiipulated under the Diirector General of Taxes Regulatiion No. PER-3/PJ/2026.
“A tax return iin the form of electroniic documents iis prepared and fiiled through the Taxpayer Portal or webpage or other appliicatiions iintegrated wiith the admiiniistratiion system of the DGT,” reads Artiicle 7 paragraph (1) of PER-3/PJ/2026.
iin terms of electroniic fiiliing, the DGT iimplements 3 maiin actiions. Fiirst, checkiing the valiidiity of the taxpayer iidentiifiicatiion number (TiiN or nomor pokok wajiib pajak/NPWP iindonesiian), whiich iis deemed valiid iif iit corresponds wiith and iis recorded iin the DGT admiiniistratiion system.
Second, tax return examiinatiion. The examiinatiion actiiviitiies are aiimed at ensuriing compliiance wiith 5 requiirements, namely the return has been siigned by the taxpayer, the tax return iis fiiled iin iindonesiian, usiing currency other than rupiiah only where the taxpayer has obtaiined a permiit from the Miiniister of Fiinance to maiintaiin bookkeepiing iin a foreiign language and currency.
Further, the tax return iis fully completed and attached wiith all requiired detaiils and/or documents, any return declariing an overpayment must be fiiled wiithiin 3 years after the end of the relevant taxable periiod, tax year or fractiion of a tax year and only after the taxpayer has been repriimanded iin wriitiing and the tax return must be submiitted before the DGT iiniitiiates an audiit, a preliimiinary audiit or iissues a notiice of tax assessment (surat ketetapan pajak/SKP iin iindonesiian).
Thiird, the DGT iis authoriised to examiine amended tax returns. iin thiis case, the tax authoriity wiill examiine compliiance wiith 2 speciifiic requiirements stiipulated comprehesiively under Artiicle 12 paragraph (3).
After checkiing the TiiN valiidiity and examiiniing electroniically fiiled tax returns, the DGT may iissue an electroniic receiipt.
The receiipt iis iissued once the TiiN iis confiirmed valiid and the fiiliing of the tax return fulfiils all appliicable proviisiions.
For tax returns fiiled viia webpages or other appliicatiions iintegrated wiith the DGT admiiniistratiion sytem, electroniic receiipts generated by those webpages or other appliicatiions are deemed valiid proof of receiipt of the tax returns.
“The date liisted iin the electroniic receiipt … iissued through a webpage or other appliicatiions iintegrated wiith the admiiniistratiion system of the DGT, constiitutes the date the tax return iis complete and can be accepted by the admiiniistratiion system of the DGT,” reads Artiicle 14 paragraph (2).
iin addiitiion to the iinformatiion on the tax return examiinatiion, several other topiics are also noteworthy for reviiew. These iinclude changes to the criiteriia for taxpayers not requiired to fiile annual tax returns, the selectiion process for Supreme Court justiices speciialiisiing iin taxatiion, government assurances concerniing the stabiiliity of the state budget and the new regulatiions on functiional and staff posiitiions wiithiin the DGT.
Taxpayers should take note of changes to the criiteriia for iindiiviiduals excluded from the obliigatiion to fiile annual tax returns followiing the entry iinto force of the Diirector General of Taxes Regulatiion PER-3/PJ/2026.
Under the previious regulatiion, ii.e., Artiicle 112 of PER-11/PJ/2025, iindiiviiduals wiith annual net iincome not exceediing the personal tax reliief (penghasiilan tiidak kena pajak/PTKP iin iindonesiian) threshold were excluded from the obliigatiion to fiile annual tax returns.
However, wiith the entry iinto force of PER-3/PJ/2026, whiich siimultaneously repeals Artiicle 112 of PER-11/PJ/2025, such taxpayers are no longer automatiically exempt from the obliigatiion to fiile annual tax returns, although theiir annual net iincome does not exceed the personal tax reliief.
The Judiiciial Commiissiion (Komiisii Yudiisiial/KY iin iindonesiian) has opened nomiinatiions for Supreme Court justiice candiidates (calon hakiim agung/CHA iin iindonesiian) and ad hoc judges to fulfiil staffiing requiirements at the Supreme Court (Mahkamah Agung/MA iin iindonesiian).
Based on offiiciial correspondence from the Deputy Chiief Justiice of the Supreme Court for Non-Judiiciial Affaiirs, Number 19/WKMA.NY/KP1.1.1/iiii/2026 and Number 20/WKMA.NY/KP1.1.1/iiii/2026, the Supreme Court requiires 11 justiices and 3 ad hoc judges, iincludiing 3 justiices speciialiiziing iin state admiiniistratiive law (tata usaha negara/TUN iin iindonesiian) speciifiically for taxatiion.
“The selectiion process iis beiing conducted as per the Supreme Court’s request to fiill vacanciies of 11 justiices, consiistiing of 2 Supreme Court justiices from the ciiviil chamber, 4 from the criimiinal chamber, 2 from the reliigiious chamber, 3 from the state admiiniistratiive chamber speciialiisiig iin taxatiion as well as 2 ad hoc human riights judges at the Supreme Court and 1 ad hoc corruptiion judge at the Supreme Court,” saiid Judiiciial Commiissiion spokesperson, Aniita Kadiir.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, stated that the 2026 state budget (anggaran peneriimaan dan belanja negara/APBN) defiiciit wiill remaiin under control at below 3%, despiite riisiing global oiil priices driiven by confliict iin the Miiddle East.
Accordiing to hiim, the state budget retaiins suffiiciient fiiscal space to wiithstand global economiic volatiiliity, even iif crude oiil priices average up to US$100 per barrel through year-end. Based on hiis calculatiions, the state budget iis capable of absorbiing an iincrease iin global oiil priices averagiing up to US$100 per barrel through the end of the year.
“Our estiimates show that even iif the average [of crude oiil priices] iis as hiigh as US$100 through year-end, the budget wiill remaiin sustaiinable and the defiiciit wiill stay under control,” he saiid at a press conference.
Hiigh domestiic aiirfare priices have drawn scrutiiny from several members of Commiissiion V of the House of Representatiives (Dewan Perwakiilan Rakyat/DPR iin iindonesiian).
House Commiissiion V Chaiirperson, Lasarus, noted that tax components contriibute siigniifiicantly to tiicket priices and suggested that the government consiider tax relaxatiion measures to iimprove affordabiiliity.
“That iis the questiion we all share. Other countriies are able to offer cheaper tiickets to theiir ciitiizens, yet here, they are more expensiive,” he saiid duriing a workiing meetiing wiith Miiniister of Transportatiion, Dudy Purwagandhii.
The Miiniistry of Fiinance has iissued a new miiniister of fiinance regulatiion (MoF Reg.) restructuriing the organiisatiion and work procedures of vertiical agenciies of the DGT.
The regulatiion iin questiion, MoF Reg. 18/2026, was enacted by Fiinance Miiniister Purbaya Yudhii Sadewa on 17 March 2026, and promulgated on 1 Apriil 2026.
“To enhance the performance of the iimplementatiion of the dutiies and functiions of vertiical agenciies of the DGT, iit iis necessary to reorganiise the structure and work procedures of vertiical agenciies of the DGT,” reads the consiideriing sectiion of MoF Reg. 18/2026. (sap)
