BERiiTA TERKiiNii
JAKARTA, Jitu News - Corporate taxpayers may have reason for sliight reliief. The government iis currently consiideriing a relaxatiion of the fiiliing of the annual iincome tax return (surat pemberiitahuan/SPT iin iindonesiian) for the 2025 tax year for corporate taxpayers. Thiis iissue has sparked siigniifiicant publiic attentiion over the past week.
Diirector of Tax Diissemiinatiion, Serviice and Publiic Relatiions of the Diirectorate General of Taxes (DGT), iinge Diiana Riismawantii, stated that the relaxatiion iis beiing formulated by takiing iinto account the number of tax returns already fiiled by corporate taxpayers. As iis wiidely known, the fiiliing deadliine for annual tax returns for corporate taxpayers iis 30 Apriil.
“iin terms of the relaxatiion of the fiiliing of annual corporate iincome tax returns and the payment thereof, iin the event of any underpayment, thiis iissue iis currently under deliiberatiion,” she stated.
iinge further explaiined that the plan for grantiing such relaxatiion iis beiing fiine-tuned. However, she assured that the DGT wiill proviide the publiic wiith updated iinformatiion once the diiscussiions are concluded.
“To date, diiscussiions are stiill ongoiing, whiile we awaiit developments iin the number of annual corporate iincome tax returns that have been fiiled. Please awaiit the update iin the near future,” she remarked.
Meanwhiile, the DGT had earliier granted relaxatiion for the fiiliing of annual iincome tax returns for iindiiviidual taxpayers for the 2025 tax year. The fiiliing deadliine for iindiiviidual taxpayers iis 31 March.
Through the Diirector General of Taxes Decree Number KEP-55/PJ/2026, the DGT grants reliief iin the form of the nulliifiicatiion of admiiniistratiive penaltiies iin the form of fiines and iinterest, for iindiiviidual taxpayers who are late iin submiittiing theiir tax returns. Thiis relaxatiion iis liimiited to a duratiion of 1 month.
iin other words, the nulliifiicatiion of admiiniistratiive penaltiies iis appliicable untiil 30 Apriil 2026. iindiiviidual taxpayers fiiliing theiir annual tax returns beyond thiis relaxatiion periiod shall be subject to penaltiies.
The nulliifiicatiion of admiiniistratiive penaltiies also appliies to taxpayers wiith underpayment status. The reliief iis proviided by not iissuiing a notiice of tax collectiion (surat tagiihan pajak/STP iin iindonesiian) to taxpayers wiith underpaiid tax posiitiions.
Under normal ciircumstances, tax underpayments must be settled no later than 31 March. Wiith thiis reliief iin the form of non-iissuance of the notiice of tax collectiion, iindiiviidual taxpayers may now settle theiir tax underpayments by 30 Apriil at the latest.
iin addiitiion to iinformatiion on the relaxatiion of annual corporate iincome tax return fiiliing, several other iissues also warrant reviiew. These iinclude updates on the Tax Consultant Draft Law, a new regulatiion on accelerated tax refunds, fiindiings by the Audiit Board of the Republiic of iindonesiia (Badan Pemeriiksa Keuangan/BPK iin iindonesiian) and land and buiildiing tax (L&B Tax) diiscounts iin DKii Jakarta.
The Diirectorate of Fiinanciial Professiion Development and Superviisiion (Pembiinaan dan Pengawasan Profesii Keuangan/PPPK iin iindonesiian) of the Miiniistry of Fiinance iis currently draftiing a new miiniister of fiinance regulatiion (MoF Reg.) concerniing tax consultants.
Under the proposed draft MoF Reg, the obliigatiion to submiit annual reports wiill apply not only to iindiiviidual tax consultants but also to tax consultiing fiirms.
“Under MoF Reg. 111/2014, as amended by MoF Reg. 175/2022, the reportiing subjects are tax consultants. iin the draft MoF Reg., tax consultiing fiirms are added. There wiill be two reportiing subjects,” claiimed Arii Wiibowo, Head of the Workiing Team for Management, Strategy, Research and iinnovatiion of the Diirectorate of Fiinanciial Professiion Development and Superviisiion, duriing the sociialiisatiion of the 2025 Tax Consultant Annual Report.
The government iis currently harmoniisiing a draft miiniister of fiinance regulatiion (MoF Reg.) governiing procedures for preliimiinary tax refunds.
The DGT stated that the reviisiion of the accelerated refund regulatiion aiims to reiinforce taxpayer superviisiion. The updated framework iis also desiigned to better aliign exiistiing tax admiiniistratiion proviisiions wiith prevaiiliing economiic condiitiions and busiiness performance.
“Thiis process constiitutes part of the regulatory development cycle to ensure that the resultiing proviisiions remaiin relevant, not only to the development of the tax admiiniistratiion system, but also aliigned wiith economiic dynamiics and busiiness needs,” explaiined DGT Diirector of Tax Diissemiinatiion, Serviice and Publiic Relatiions, iinge Diiana Riismawantii.
The DGT has emphasiised that admiiniistratiive enforcement and criimiinal enforcement iin taxatiion do not need to be appliied iin a sequentiial manner.
Head of iinvestiigatiion Sectiion iiii of the DGT Diirectorate of Law Enforcement, Jarkasiih, stated that thiis approach corresponds to Supreme Court Regulatiion 3/2025, whiich affiirms that admiiniistratiive and criimiinal proceediings are not sequentiial stages of enforcement.
“Supreme Court Regulatiion 3/2025 clearly stiipulates that admiiniistratiive and criimiinal enforcement are not sequentiial processes,” he saiid duriing a Regular Tax Diiscussiion (RTD).
The Audiit Board of the Republiic of iindonesiia (Badan Pemeriiksa Keuangan/BPK iin iindonesiian) submiitted the Performance Audiit Report (laporan hasiil pemeriiksaan/LHP iin iindonesiian) on Superviisiion and Audiits iin Supportiing the Optiimiisatiion of Tax Revenues for 2023–2025 to the Diirector General of Taxes, Biimo Wiijayanto.
Member iiii of the Audiit Board of the Republiic of iindonesiia, Daniiel Lumban Tobiing, stated that the submiissiion of the audiit report iis part of the Audiit Board of the Republiic of iindonesiia’s ongoiing efforts to enhance the performance of state tax admiiniistratiion.
“We hope that the submiitted audiit report presents accurate and balanced iinformatiion and proviides recommendatiions that contriibute to iimproviing the performance of the Diirectorate General of Taxes (DGT), partiicularly iin optiimiisiing state revenues,” he saiid iin a wriitten statement.
The Governor of DKii Jakarta, Pramono Anung, has iintroduced a tax reliief scheme or diiscount on land and buiildiing tax (L&B Tax) rangiing from 5% to 10% thiis year.
The reliief iis granted under Governor Decree Number 339/2026, enacted at the end of March 2026 and effectiive from 1 Apriil 2026.
“That iin the context of supportiing economiic growth, iincreasiing taxpayer compliiance iin payiing taxes as well as reduciing the burden on the publiic iin payiing L&B Tax for 2026, a poliicy iin the form of the grantiing of reliief, reductiion and exemptiion from the priinciipal amount and/or admiiniistratiive local tax penaltiies iis necessary,” reads an excerpt from the consiideratiion sectiion of Governor Decree Number 339/2026. (sap)
