Elementor #6477

Late Tax Filing? No Administrative Penalties Until April 30, 2026

The Directorate General of Taxes, through KEP-55/PJ/2026, has introduced a relief policy for Individual Taxpayers regarding the filing of the 2025 Annual Tax Return.

This policy provides a welcome relief, particularly for taxpayers who have not yet fulfilled their tax obligations by the original deadline, by offering a waiver of administrative penalties under certain conditions.

Who Is Eligible for This Relief?

This policy applies to Individual Taxpayers who experience delays in:

• Filing their 2025 Annual Tax Return
• Paying Article 29 Income Tax
• Settling any underpayment of Article 29 Income Tax

Under these circumstances, taxpayers will not be subject to administrative penalties, provided that the applicable requirements are met.

Key Requirement: Extended Deadline

To benefit from this relief, taxpayers must complete their filing and payment within one month after the original deadline.

• Original deadline: March 31, 2026
• Extended deadline: April 30, 2026

This means taxpayers still have the opportunity to fulfill their obligations without incurring penalties within the extended timeframe.

Scope of Penalty Waiver

The administrative penalties waived under this policy include:

• Late filing penalties
• Interest on late payments

In addition, the Tax Authority will not issue a Tax Collection Letter (STP). If an STP has already been issued, it will be canceled ex officio.

Additional Impact: Compliance Status Remains Intact

Late filing under this policy will not affect the taxpayer’s compliant status.

As such, taxpayers will remain administratively compliant despite submitting their tax return after the original deadline.

结论

KEP-55/PJ/2026 provides a valuable opportunity for Individual Taxpayers to complete their tax obligations without administrative sanctions.

However, this relief is time-sensitive, and taxpayers are strongly encouraged to act promptly before the extended deadline.

Need Assistance with Your Tax Matters?

Despite the penalty relief, tax filing and calculations still require accuracy and a proper understanding of applicable regulations.

Reanda Indonesia offers comprehensive tax services, including tax compliance, advisory, and strategic tax planning.

Contact Reanda Indonesia to ensure your company’s tax obligations are managed accurately, efficiently, and in full compliance with applicable regulations.