As the deadline for filing individual tax returns approaches, the Directorate General of Taxes (DGT) has issued Director General of Taxes Regulation Number PER-3/PJ/2026, a new regulation governing the procedures for filing, receipt, and processing tax returns.
The issuance of PER-3/PJ/2026 reflects the need to update existing technical provisions, which no longer fully accommodate recent developments in the tax administration system. The regulation will provide greater legal certainty, simplify administration, improve taxpayer services, and support the ongoing implementation of the Coretax administration system.
Structurally, the regulation comprises 25 articles across five chapters:
- General Provisions
- Filing, Receipt, and Processing of Tax Returns
- Miscellaneous Provisions
- Transitional Provisions
- Concluding Provisions
Taxpayer Filing Obligations
Under PER-3/PJ/2026, taxpayers are required to complete their tax returns correctly, completely, and clearly. Tax returns must be prepared in Indonesian using Latin letters, Arabic numerals, and the rupiah currency, and must be signed and submitted to the DGT.
An exception applies to taxpayers who have obtained approval to maintain their bookkeeping in English and in USD. In such cases, the tax return must still be filed in Indonesian, while the financial statement attachments may be presented in USD.
The regulation also clarifies that tax returns must be filed for:
- one fiscal year, for taxpayers whose tax obligations cover the entire year; or
part of a fiscal year, for taxpayers whose tax obligations begin or end during the year, or who change their fiscal year.
This means that taxpayers who begin or end their tax status within a given year must still file a tax return.
Tax Return Filing Deadlines
PER-3/PJ/2026 sets the following deadlines for income tax return filing:
- three months after the end of the fiscal year for individual taxpayers; and
- four months after the end of the fiscal year for corporate taxpayers.
Taxpayers may request an extension of up to two months beyond the original deadline. In practice, this allows individual taxpayers to extend their filing deadline until May and corporate taxpayers until June.
Eligibility for Filing Extensions
Taxpayers may apply for an extension if they meet the following conditions:
- Individual Taxpayers
- engaged in business or independent work and have not yet completed their financial statements; or
not engaged in business or independent work, but have not yet received their Article 21 withholding tax slip from their employer.
- Corporate Taxpayers
- have not completed their financial statements, or the audit process is still ongoing.
Extension requests must be submitted before the filing deadline. Applications can be made electronically, in person at the tax office, by mail, through express delivery services, or via courier.
Required Documents for Extension Applications
The following documents must accompany an application for a filing extension:
- a provisional calculation of income tax payable for one fiscal year or part of a fiscal year;
- a provisional calculation of Article 26 Paragraph (4) income tax for permanent establishments;
- provisional financial statements;
- tax payment slip or proof of payment for tax underpayment, if applicable; and
- a statement from a public accountant confirming that the audit is still in progress, if the financial statements are being audited.
Tax Return Filing Procedures
PER-3/PJ/2026 allows tax returns to be filed either electronically or in paper form. However, paper-based submissions are permitted only for taxpayers who are not required to file electronically.
Taxpayers are required to file electronically if they meet any of the following criteria:
- registered at medium tax offices, tax offices under the Special Jakarta Regional Tax Office, or those under the Large Taxpayer Regional Tax Office;
- have previously filed tax returns electronically;
- use a tax consultant to fulfill their filing obligations; or
- have financial statements audited by a public accountant.
These are the main provisions under PER-3/PJ/2026 regarding tax return filing, receipt, and processing procedures. If you require further assistance, Ideatax is ready to support you.
Also Read:
https://ideatax.id/articles/updates-to-the-05-msme-final-income-tax-and-its-business-impact
https://ideatax.id/articles/article-26-withholding-tax-on-foreign-taxpayers
https://ideatax.id/articles/pmk-1122025-updates-to-the-tax-treaty-implementation-procedures
