The Directorate General of Taxes (DGT) reported that, as of late April 2026, 13,056,881 taxpayers had submitted their annual tax returns, encompassing both individual and corporate filings.
For the 2026 cycle, the government has targeted 15.27 million on-time filings from a total of 19.05 million registered taxpayers. By April 30, the on-time filing rate reached 85.51%, bringing overall formal compliance to 68.54%.
Corporate Tax Filing Relief Policy
To support compliance and ease the administrative burden on businesses, the DGT has introduced a relief policy under Decree Number KEP-71/PJ/2026, in accordance with directives from the Minister of Finance.
The policy offers targeted relief for the 2025 corporate income tax return, specifically:
- a waiver of administrative penalties for late filing; and
- a waiver of penalties for the late payment of Article 29 income tax.
To qualify for these waivers, taxpayers must complete both their filing and payment within one month of the original deadline.
Additional Provisions to Note
Beyond the primary relief measures, several critical provisions apply:
- the waiver includes Article 29 underpayments reported in extended filings;
- taxpayers must settle outstanding taxes within one month of the payment due date; and
- the waiver is applied automatically by withholding the issuance of tax collection letters (Surat Tagihan Pajak/STP).
In cases where an STP has already been issued, the Head of the relevant DGT Regional Office may, ex officio, waive administrative sanctions, such as interest and penalties.
It is important to note that this relief does not extend to tax return corrections. Any correction resulting in an underpayment will still trigger administrative sanctions under Article 8, Paragraph 2, of the General Provisions and Procedures of Taxation Law.
Finally, the policy offers flexibility for taxpayers applying for Specific Criteria status. A late filing alone will not be grounds for rejection, as clarified in KEP-71/PJ/2026.
Legal Basis
- Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Procedures of Taxation, as amended by Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations
- KEP-71/PJ/2026
- PENG-31/PJ.09/2026
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