 Individuals are reminded to immediately report the Annual Tax Return (SPT) before the specified deadline, namely March 31, 2025. Interestingly, this time deadline coincides with the Eid al-Fitr celebration, so that the Directorate General of Taxes (DGT) appealed to the public not to delay reporting.){kind=link}
Jakarta, Taxpayers (WP) Individuals are reminded to immediately report the Annual Tax Return (SPT) before the specified deadline, namely March 31, 2025. Interestingly, this time deadline coincides with the Eid al-Fitr celebration, so that the Directorate General of Taxes (DGT) appealed to the public not to delay reporting.
Through the official Instagram account @ditjenpajakri, DJP reminded, “Don’t miss it! Report the tax return early to be more calm.” This appeal was conveyed given the experience of previous years, where the online DGT system often experienced density of accessing ahead of the reporting time limit.
Sanctions for taxpayers who do not report
For those who have not reported the Annual Tax Return, there are serious consequences that must be faced. In accordance with Law Number 28 of 2007 concerning General Provisions and Tax Procedures (KUP Law), WP which is late or not reporting SPT will be subject to administrative sanctions in the form of fines.
- Rp. 100,000 fine For PERSONAL WP.
- Rp. 1 million for the body’s WP.
However, there are exceptions for WP individuals who have died, do not have business activities or free work, or foreign WPs who no longer live in Indonesia. They are not subject to fine sanctions.
In addition to fines, WP which is late in paying taxes or underpaid will also be subject to interest sanctions of 2% per month From the amount of tax that has not been paid. This sanction is calculated starting from the end of the reporting time limit to the payment date.
Criminal sanctions for serious violations
Not only administrative sanctions, the KUP Law also regulates criminal sanctions for WP which deliberately does not report SPT or provide incorrect information. Article 39 states, this violation can be subject to imprisonment minimum 6 months to 6 yearsas well as fines 2 to 4 folding of the amount of tax that is not or less paid.
Reporting Annual SPT is still mandatory even though he has paid a fine
It is important to note that paying a fine does not replace the obligation to report the Annual Tax Return. WP still has to report SPT even though he has paid a fine. This was confirmed by the DGT to ensure tax compliance and transparency in the Indonesian taxation system.
Annual SPT Reporting Statistics 2025
Until now, DGT records as many as 9.6 million annual tax returns has been reported. Of these, 9.41 million SPT delivered electronically, temporarily 264.8 thousand spt reported manually. This figure shows a positive trend in the use of DJP online services, which makes it easier for WP to meet tax obligations.