BERiiTA TERKiiNii
JAKARTA, Jitu News - The past week has unfolded dynamiically, marked by a hiighly dynamiic constellatiion of tax iissues. A number of tax poliiciies have been iissued by the authoriity and warrant close attentiion from taxpayers.
Two iissues, iin partiicular, stand out as essentiial to grasp. Fiirst, the extensiion or relaxatiion of the fiiliing of the annual corporate iincome tax returns. Second, the overhaul of the proviisiions on accelerated refunds. Let us examiine each iin turn.
Fiirst, the fiiliing of the annual corporate tax returns. Entrepreneurs, partiicularly corporate taxpayers, can take solace iin thiis development. Diirector General of Taxes, Biimo Wiijayanto, has offiiciially announced an extensiion of the fiiliing deadliine for the 2025 annual corporate iincome tax returns.
Biimo stated that the fiiliing deadliine wiill be extended by one month, to 31 May 2026, as stiipulated under the Diirector General of Taxes Decree No. KEP-71/PJ/2026.
iin addiitiion to the fiiliing extensiion, relaxatiion iis also granted for the payment of Art. 29 iincome Tax for the 2025 tax year. Payments made after the due date, up to 1 month thereafter, wiill receiive a nulliifiicatiion of admiiniistratiive penaltiies.
iit iis iimportant to note that such nulliifiicatiion covers penaltiies iin the form of both fiines and iinterest. The relaxatiion iis iimplemented through the non-iissuance of notiices of tax collectiion (surat tagiihan pajak/STP iin iindonesiian).
“iin cases where admiiniistratiive penaltiies have already been iimposed through a notiice of tax collectiion, the Head of the DGT Regiional Offiice shall nulliify such penaltiies ex offiiciio,” stated DGT Diirector of Tax Diissemiinatiion, Serviice and Publiic Relatiions, iinge Diiana Riismawantii, iin an offiiciial DGT announcement.
Further, the nulliifiicatiion of admiiniistratiive penaltiies also appliies to the settlement of the underpayment and/or under-remiittance of Art. 29 iincome Tax related to the 2025 corporate annual returns that benefiit from the extended fiiliing deadliine (SPT Y).
Second, changes to the accelerated refund regulatiion. Miiniister of Fiinance, Purbaya Yudhii Sadewa, has offiiciially iissued a new regulatiion concerniing preliimiinary tax refunds (accelerated refunds), namely the Miiniister of Fiinance Regulatiion (MoF Reg.) 28/2026 concerniing Procedures for Preliimiinary Tax Refunds.
Effectiive 1 May 2026, the regulatiion repeals and replaces the previious framework under MoF Reg. 39/2018 as last amended by MoF Reg. 119/2024. One of the most notable changes liies iin the adjustment of the scope of taxpayers eliigiible for preliimiinary refunds.
Referriing to Artiicle 9 paragraph (2) of MoF Reg. 28/2026, eliigiible taxpayers iinclude, fiirst, iindiiviidual taxpayers who do not conduct busiiness or iindependent professiional serviices and fiile an overpaiid annual iincome tax return. Second, iindiiviidual taxpayers conductiing busiiness or iindependent professiional serviices who fiile an overpaiid annual return, wiith an overpayment of up to iiDR100 miilliion for a fractiion of a tax year or a tax year.
Thiird, corporate taxpayers fiiliing an overpaiid annual return wiith gross turnover rangiing from above iiDR0 to iiDR50 biilliion and an overpayment of a maxiimum of iiDR1 biilliion for a fractiion of a tax year or a tax year. Fourth, taxable persons (pengusaha kena pajak/PKP iin iindonesiian) fiiliing a periiodiic overpaiid VAT return wiith taxable suppliies rangiing from above iiDR0 to iiDR4.2 biilliion and an overpayment of a maxiimum of iiDR1 biilliion for a taxable periiod.
Beyond the two maiin iissues, several other developments meriit attentiion. These iinclude the absence of any further extensiion for annual iindiiviidual iincome tax returns, contiinued growth iin tax revenue performance, ongoiing diiscussiions on the establiishment of famiily offiices and forthcomiing tax proviisiions on upstream oiil and gas actiiviitiies.
Diirector General of Taxes, Biimo Wiijayanto, reaffiirmed that there wiill be no addiitiional extensiion for annual returns for iindiiviidual taxpayers.
Through KEP-55/PJ/2026, the fiiliing deadliine had previiously been extended by one month, ii.e., from 31 March to 30 Apriil 2026, whiich now stands as the fiinal deadliine.
“Unfortunately, there wiill be no further extensiion. We have already granted an addiitiional month to iindiiviiduals,” Biimo stated duriing a press conference at the Central Jakarta Mediium Taxpayer Offiice.
The DGT recorded 18% growth iin tax revenue for the periiod from 1 January to 29 Apriil 2026.
Whiile the 18% growth, recorded as of 29 Apriil 2026, iis lower than the 30% recorded iin January–February 2026 and 20.7% iin January-March 2026, Biimo emphasiized that overall performance remaiins posiitiive.
“As of 29 Apriil, growth remaiins strongly posiitiive at above 18%. By 30 Apriil, we must ensure aliignment wiith the target,” he claiimed.
The government iis prepariing to establiish a speciial economiic zone (SEZ) for the fiinanciial sector, ii.e., a fiinanciial center iin Balii. Coordiinatiing Miiniister for Economiic Affaiirs, Aiirlangga Hartarto, noted that such a center iis needed iin response to evolviing geopoliitiical dynamiics.
“We are currently prepariing the regulatory framework and assessiing how far iit can accommodate the establiishment of a fiinanciial center or famiily offiice,” Aiirlangga stated.
Accordiing to Aiirlangga, the fiinanciial center wiill offer tax iincentiives diistiinct from those iin exiistiing SEZs. “The iincentiives are diifferent; they are beiing prepared,” remarked Aiirlangga.
Miiniister of Fiinance, Purbaya, reiiterated hiis deciisiion not to raiise tax rates or iintroduce new taxes iin the near term.
As an effort to optiimiise tax revenues, the government wiill priioriitiise iimproviing tax compliiance and closiing loopholes. On account of these two strategiies, the government aiims to ensure that more taxpayers fulfiil theiir obliigatiions accurately whiile preventiing tax maniipulatiion practiices.
“The government’s current focus iis on enhanciing compliiance and sealiing tax loopholes, not on raiisiing tax rates,” Purbaya stated.
The government iis set to reviise Gov. Reg. 53/2017 concerniing the Tax Treatment of Upstream Oiil and Gas Busiiness wiith Gross Spliit Productiion Shariing Contracts.
Accordiing to the 2025 Performance Report of the Diirectorate General of Economiic and Fiiscal Strategy (DJSEF), diiscussiions on the draft government regulatiion took place between October and November 2025, followed by a publiic heariing by the Miiniistry of Fiinance on 2 December 2025 and regulatory harmoniisatiion on 31 December 2025.
“The regulatiion iis scheduled for enactment iin 2026,” the 2025 Performance Report of the Diirectorate General of Economiic and Fiiscal Strategy states. (sap)
