The Indonesian government has once again provided penalty relief for taxpayers submitting their tax returns. This policy is outlined in the Decree of the Director General of Taxes Number KEP-79/PJ/2025, issued on March 25, 2025. The decree pertains to the waiver of administrative sanctions for Article 29 Income Tax late payment and the 2024 Annual Individual Income Tax Returns late submissions. The decision was made in light of public holidays and collective leave for Nyepi (Day of Silence) and Eid al-Fitr 1446H.
According to the decree’s recitals, one of the key reasons for granting this penalty waiver is the coinciding deadline for tax payments and Annual Individual Income Tax Return submissions in 2025 with public holidays and collective leave days. As a result, delays in Article 29 Income Tax payments and Annual Individual Income Tax Return filings were anticipated.
As of March 20, 2025, only 9.39 million individual taxpayers had submitted their Annual Individual Income Tax Returns (Tempo, 2025). By March 25, 2025, this number had increased to 10.5 million (Validnews, 2025), marking a 7.66% increase compared to the same period in the previous year.
According to KEP-79/PJ/2025, taxpayers who are late in paying Article 29 Income Tax for the 2024 tax year or submitting their 2024 Annual Individual Income Tax Return will not face administrative sanctions, such as fines and interest, if they complete these actions by April 11, 2025.
The Directorate General of Taxes (DGT) emphasized that no Tax Collection Letter will be issued in cases of late payments and/or filings during this period, eliminating the need for taxpayers to apply for relief or revocation of administrative sanctions as per Article 36 Section (1) of the General Provisions and Procedures of Taxation Law.
Previous Relief Measures
The DGT had previously offered similar relief during the Coretax transition period, as detailed in the Decree of the Director General of Taxes Number KEP-67/PJ/2025 regarding the Waiver of Administrative Sanctions for Late Payment of Taxes and Late Submission of Tax Returns in Connection with the Implementation of Coretax.
Under this decree, the government is offering penalty waivers for the submission of Monthly Tax Returns for the January to March 2025 tax period. The matrix of penalty waivers for income tax payments under KEP-67/PJ/2025 and KEP-79/PJ/2025 is as follows:
Tax Payment Penalty Waivers Matrix
Tax Filing Penalty Waivers Matrix
References
- Tempo. (2025, March 20). 9,67 Juta Wajib Pajak Sudah Lapor SPT Tahunan per 20 Maret 2025. Retrieved from Tempo: https://www.tempo.co/ekonomi/9-67-juta-wajib-pajak-sudah-lapor-spt-tahunan-per-20-maret-2025-1222123
- Validnews. (2025, March 25). Per 25 Maret, DJP Sudah Terima 10,81 Juta SPT Tahunan PPh 2024. Retrieved from ValidNews: https://validnews.id/ekonomi/per-maret-djp-sudah-terima-juta-spt-tahunan-pph
