The Directorate General of Taxes (DGT) reported that as of March 25, 2026, a total of 9,072,935 taxpayers had filed their tax returns. The figure comprises:
- 7,993,396 individual tax returns from employee taxpayers
- 891,594 individual tax returns from non-employee taxpayers
- 186,216 corporate tax returns in rupiah
- 138 corporate tax returns in USD
Despite this substantial number, the government noted that overall filing performance for 2026 remains below target.
In a separate statement, Minister of Finance Purbaya Yudhi Sadewa revealed that, by the end of March 2026, the filing rate had reached only 59.1% of the target. In response, the government has introduced relief measures by waiving administrative sanctions for late filing and payment of individual income tax returns.
Legal Basis for the Relief
This policy is set out in the Director General of Taxes Decree Number KEP-55/PJ/2026 concerning Tax Policies Related to the Coretax Administration System for Filing Individual Income Tax Returns for the 2025 Fiscal Year.
As stated in the decree, starting from the 2025 fiscal year, individual income tax returns are to be filed through the Coretax system. The transition to this new system requires both taxpayers to adapt and the tax administration to support it.
These considerations form the basis for the issuance of the 2026 tax return relief policy.
Scope of Administrative Sanction Waivers
Under KEP-55/PJ/2026, the government grants the following administrative sanction waivers to individual taxpayers:
Waiver for Late Tax Return Filing
Administrative sanctions are waived for the late filing of the 2025 individual income tax return, provided it is filed within one month after the deadline. Accordingly, returns filed up to April 30, 2026, remain eligible for the waiver.
Waiver for Article 29 Individual Income Tax Payments
The relief also covers late payments of Article 29 individual income tax for the 2025 fiscal year. Underpayments settled within one month after the due date will not be subject to administrative sanctions.
This means payments made between March 31 and April 30, 2026, qualify for the waiver.
Waiver for Extended Filing Deadlines
Sanction waivers also apply to taxpayers who have obtained an extension for filing their 2025 tax return. Any underpayment or late payment of Article 29 income tax will not incur sanctions, as long as the payment is made within one month after the due date.
Procedures for the Waiver
The fourth dictum of KEP-55/PJ/2026 outlines the following process to waive administrative sanctions:
- The DGT will not issue a tax collection letter (Surat Tagihan Pajak/STP) for late filing, late payment, or tax underpayment.
- If taxpayers have already received administrative sanctions, the Head of the Regional Office will revoke them ex officio.
Effective Date
The Director General of Taxes Decree on administrative sanction waivers for individual income tax returns took effect on March 27, 2026, the date of issuance.
If you need further assistance with tax return filing or managing your tax obligations, Ideatax is ready to help.
Also Read:
https://ideatax.id/articles/navigating-tax-payments-in-the-new-coretax-system
https://ideatax.id/articles/per-19pj2025-beware-of-tax-invoice-access-deactivation
https://ideatax.id/articles/updates-to-the-05-msme-final-income-tax-and-its-business-impact
