Jakarta, Indonesia Sentinel — Indonesia’s Directorate General of Taxes (DJP) has officially waived penalties for late submission of annual tax returns (SPT) for the 2024 tax year due to the Eid holiday falling on March 31, 2025.
The policy is outlined in the Director General of Taxes Decree No. 79/PJ/2025, granting individual taxpayers exemption from administrative sanctions.
“The removal of administrative sanctions is implemented by not issuing a tax collection letter (STP),” said Director of Tax Education, Services, and Public Relations Dwi Astuti in an official statement on Tuesday (March 25).
Under normal regulations, the deadline for individual taxpayers to file their 2024 tax returns would be March 31, 2025. However, the date coincides with Eid al-Fitr 1446 Hijri, prompting authorities to offer leniency.
The DJP has also extended the deadline for income tax (PPh) Article 29 payments, even if made after the original due date. Taxpayers will have until April 11, 2025, to complete their payments without penalties.
The government also considered the Hindu Nyepi holiday, which falls on March 29, 2025, further reducing the number of working days available for tax filing.
“The combination of national holidays and collective leave days may cause delays in PPh Article 29 payments and the submission of annual tax returns for the 2024 tax year, given the limited working days in March 2025,” the DJP explained.
Dwi emphasized that the government aims to ensure fairness and legal certainty for taxpayers by eliminating administrative sanctions for late payments and filings related to individual tax returns for 2024.
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According to Indonesia’s General Tax Provisions and Procedures Law, the deadline for individual taxpayers to submit annual tax returns is three months after the end of the tax year—meaning filings for 2024 are accepted from January 1 to March 31, 2025.
For corporate taxpayers, the deadline is four months after the tax year ends, allowing them to file their 2024 returns until April 30, 2025.
Initially, late tax filers faced penalties of Rp100,000 ($6.50) for individuals and Rp1 million ($65) for corporations. The government’s decision to waive penalties reflects its commitment to accommodating taxpayers amid national holidays while ensuring compliance remains manageable.
(Raidi/Agung)
