BERITA TERKINI
JAKARTA, DDTCNews - As April dawns, an opportunity remains open to individual taxpayers to file annual income tax returns for the 2025 tax year, with the filing deadline effectively ‘extended’ to 30 April 2026. For all filed tax returns, the Directorate General of Taxes (DGT) will closely assess 3 key aspects.
Public attention over the past week has centered on the DGT’s supervisory function in monitoring all filings of incoming annual tax returns.
It is important to note that the DGT conducts both checking and examination of tax returns filed electronically through the taxpayer portal or other webpages/applications integrated with its administration system.
These examinations are intended to ensure that submitted returns comply with the provisions and procedures for the filing of tax returns stipulated under the Director General of Taxes Regulation No. PER-3/PJ/2026.
“A tax return in the form of electronic documents is prepared and filed through the Taxpayer Portal or webpage or other applications integrated with the administration system of the DGT,” reads Article 7 paragraph (1) of PER-3/PJ/2026.
In terms of electronic filing, the DGT implements 3 main actions. First, checking the validity of the taxpayer identification number (TIN or nomor pokok wajib pajak/NPWP Indonesian), which is deemed valid if it corresponds with and is recorded in the DGT administration system.
Second, tax return examination. The examination activities are aimed at ensuring compliance with 5 requirements, namely the return has been signed by the taxpayer, the tax return is filed in Indonesian, using currency other than rupiah only where the taxpayer has obtained a permit from the Minister of Finance to maintain bookkeeping in a foreign language and currency.
Further, the tax return is fully completed and attached with all required details and/or documents, any return declaring an overpayment must be filed within 3 years after the end of the relevant taxable period, tax year or fraction of a tax year and only after the taxpayer has been reprimanded in writing and the tax return must be submitted before the DGT initiates an audit, a preliminary audit or issues a notice of tax assessment (surat ketetapan pajak/SKP in Indonesian).
Third, the DGT is authorised to examine amended tax returns. In this case, the tax authority will examine compliance with 2 specific requirements stipulated comprehesively under Article 12 paragraph (3).
After checking the TIN validity and examining electronically filed tax returns, the DGT may issue an electronic receipt.
The receipt is issued once the TIN is confirmed valid and the filing of the tax return fulfils all applicable provisions.
For tax returns filed via webpages or other applications integrated with the DGT administration sytem, electronic receipts generated by those webpages or other applications are deemed valid proof of receipt of the tax returns.
“The date listed in the electronic receipt … issued through a webpage or other applications integrated with the administration system of the DGT, constitutes the date the tax return is complete and can be accepted by the administration system of the DGT,” reads Article 14 paragraph (2).
In addition to the information on the tax return examination, several other topics are also noteworthy for review. These include changes to the criteria for taxpayers not required to file annual tax returns, the selection process for Supreme Court justices specialising in taxation, government assurances concerning the stability of the state budget and the new regulations on functional and staff positions within the DGT.
Taxpayers should take note of changes to the criteria for individuals excluded from the obligation to file annual tax returns following the entry into force of the Director General of Taxes Regulation PER-3/PJ/2026.
Under the previous regulation, i.e., Article 112 of PER-11/PJ/2025, individuals with annual net income not exceeding the personal tax relief (penghasilan tidak kena pajak/PTKP in Indonesian) threshold were excluded from the obligation to file annual tax returns.
However, with the entry into force of PER-3/PJ/2026, which simultaneously repeals Article 112 of PER-11/PJ/2025, such taxpayers are no longer automatically exempt from the obligation to file annual tax returns, although their annual net income does not exceed the personal tax relief.
The Judicial Commission (Komisi Yudisial/KY in Indonesian) has opened nominations for Supreme Court justice candidates (calon hakim agung/CHA in Indonesian) and ad hoc judges to fulfil staffing requirements at the Supreme Court (Mahkamah Agung/MA in Indonesian).
Based on official correspondence from the Deputy Chief Justice of the Supreme Court for Non-Judicial Affairs, Number 19/WKMA.NY/KP1.1.1/II/2026 and Number 20/WKMA.NY/KP1.1.1/II/2026, the Supreme Court requires 11 justices and 3 ad hoc judges, including 3 justices specializing in state administrative law (tata usaha negara/TUN in Indonesian) specifically for taxation.
“The selection process is being conducted as per the Supreme Court’s request to fill vacancies of 11 justices, consisting of 2 Supreme Court justices from the civil chamber, 4 from the criminal chamber, 2 from the religious chamber, 3 from the state administrative chamber specialisig in taxation as well as 2 ad hoc human rights judges at the Supreme Court and 1 ad hoc corruption judge at the Supreme Court,” said Judicial Commission spokesperson, Anita Kadir.
Minister of Finance, Purbaya Yudhi Sadewa, stated that the 2026 state budget (anggaran penerimaan dan belanja negara/APBN) deficit will remain under control at below 3%, despite rising global oil prices driven by conflict in the Middle East.
According to him, the state budget retains sufficient fiscal space to withstand global economic volatility, even if crude oil prices average up to US$100 per barrel through year-end. Based on his calculations, the state budget is capable of absorbing an increase in global oil prices averaging up to US$100 per barrel through the end of the year.
“Our estimates show that even if the average [of crude oil prices] is as high as US$100 through year-end, the budget will remain sustainable and the deficit will stay under control,” he said at a press conference.
High domestic airfare prices have drawn scrutiny from several members of Commission V of the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian).
House Commission V Chairperson, Lasarus, noted that tax components contribute significantly to ticket prices and suggested that the government consider tax relaxation measures to improve affordability.
“That is the question we all share. Other countries are able to offer cheaper tickets to their citizens, yet here, they are more expensive,” he said during a working meeting with Minister of Transportation, Dudy Purwagandhi.
The Ministry of Finance has issued a new minister of finance regulation (MoF Reg.) restructuring the organisation and work procedures of vertical agencies of the DGT.
The regulation in question, MoF Reg. 18/2026, was enacted by Finance Minister Purbaya Yudhi Sadewa on 17 March 2026, and promulgated on 1 April 2026.
“To enhance the performance of the implementation of the duties and functions of vertical agencies of the DGT, it is necessary to reorganise the structure and work procedures of vertical agencies of the DGT,” reads the considering section of MoF Reg. 18/2026. (sap)
