Indonesia’s Directorate General of Taxes (DJP) has extended the deadline for the Annual Corporate Income Tax Return (SPT Tahunan PPh Badan) by one month, from 30 April to 31 May 2026. Director General of Taxes Bimo Wijayanto announced the relaxation on Thursday at the KPP Madya Jakarta Pusat office, following authorization from Finance Minister Purbaya Yudhi Sadewa earlier the same morning.
What Changed
Corporate taxpayers now have until 31 May 2026 to file their 2025 annual returns and settle PPh Pasal 29 payments without administrative penalties. The relaxation is formalized through KEP-71/PJ/2026, reinforced by PENG-31/PJ.09/2026, both signed and released the same day.
The waiver covers late-filing fines, interest on late payment of PPh Pasal 29, and underpayment settlements for taxpayers who requested an SPT filing extension. No application is required.
DJP will not issue Surat Tagihan Pajak (STP) for delays within the relaxation window, and any STP issued in error will be cancelled ex officio by the relevant DJP Regional Office. Late filing within this period also does not affect a taxpayer’s compliance status.
However, individual taxpayers (Wajib Pajak Orang Pribadi) are not covered by this extension. Their deadline closed on 30 April 2026, after an earlier relaxation moved the original 31 March cutoff under KEP-55/PJ/2026.
Why DJP Granted the Extension
Bimo was explicit that the decision was driven by taxpayer demand, not by Coretax system failures. DJP received roughly 4,000 formal extension requests from corporate taxpayers, alongside requests from the public and from tax intermediary associations. The additional month is intended to give companies room to finalize calculations, reconcile supporting documents, and meet administrative requirements accurately.
That said, Bimo did acknowledge the broader Coretax system remains a work in progress, noting it is “not yet perfect” while DJP continues to refine it.
Filing and Revenue Numbers
As of 12:00 WIB on 30 April 2026, DJP had received 12.7 million annual returns, around 83% of the 15.27 million seasonal target. Tax revenue growth through 29 April 2026 remained above 18% year-on-year. Coretax account activations stood at 18.84 million across individuals, corporates, government entities, and PMSE taxpayers.
If you need help preparing your SPT Tahunan PPh Badan or reconciling Coretax data before the 31 May deadline, talk to an Emerhub advisor. We will be happy to assist you.
