BERITA TERKINI
JAKARTA, DDTCNews - The past week has unfolded dynamically, marked by a highly dynamic constellation of tax issues. A number of tax policies have been issued by the authority and warrant close attention from taxpayers.
Two issues, in particular, stand out as essential to grasp. First, the extension or relaxation of the filing of the annual corporate income tax returns. Second, the overhaul of the provisions on accelerated refunds. Let us examine each in turn.
First, the filing of the annual corporate tax returns. Entrepreneurs, particularly corporate taxpayers, can take solace in this development. Director General of Taxes, Bimo Wijayanto, has officially announced an extension of the filing deadline for the 2025 annual corporate income tax returns.
Bimo stated that the filing deadline will be extended by one month, to 31 May 2026, as stipulated under the Director General of Taxes Decree No. KEP-71/PJ/2026.
In addition to the filing extension, relaxation is also granted for the payment of Art. 29 Income Tax for the 2025 tax year. Payments made after the due date, up to 1 month thereafter, will receive a nullification of administrative penalties.
It is important to note that such nullification covers penalties in the form of both fines and interest. The relaxation is implemented through the non-issuance of notices of tax collection (surat tagihan pajak/STP in Indonesian).
“In cases where administrative penalties have already been imposed through a notice of tax collection, the Head of the DGT Regional Office shall nullify such penalties ex officio,” stated DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, in an official DGT announcement.
Further, the nullification of administrative penalties also applies to the settlement of the underpayment and/or under-remittance of Art. 29 Income Tax related to the 2025 corporate annual returns that benefit from the extended filing deadline (SPT Y).
Second, changes to the accelerated refund regulation. Minister of Finance, Purbaya Yudhi Sadewa, has officially issued a new regulation concerning preliminary tax refunds (accelerated refunds), namely the Minister of Finance Regulation (MoF Reg.) 28/2026 concerning Procedures for Preliminary Tax Refunds.
Effective 1 May 2026, the regulation repeals and replaces the previous framework under MoF Reg. 39/2018 as last amended by MoF Reg. 119/2024. One of the most notable changes lies in the adjustment of the scope of taxpayers eligible for preliminary refunds.
Referring to Article 9 paragraph (2) of MoF Reg. 28/2026, eligible taxpayers include, first, individual taxpayers who do not conduct business or independent professional services and file an overpaid annual income tax return. Second, individual taxpayers conducting business or independent professional services who file an overpaid annual return, with an overpayment of up to IDR100 million for a fraction of a tax year or a tax year.
Third, corporate taxpayers filing an overpaid annual return with gross turnover ranging from above IDR0 to IDR50 billion and an overpayment of a maximum of IDR1 billion for a fraction of a tax year or a tax year. Fourth, taxable persons (pengusaha kena pajak/PKP in Indonesian) filing a periodic overpaid VAT return with taxable supplies ranging from above IDR0 to IDR4.2 billion and an overpayment of a maximum of IDR1 billion for a taxable period.
Beyond the two main issues, several other developments merit attention. These include the absence of any further extension for annual individual income tax returns, continued growth in tax revenue performance, ongoing discussions on the establishment of family offices and forthcoming tax provisions on upstream oil and gas activities.
Director General of Taxes, Bimo Wijayanto, reaffirmed that there will be no additional extension for annual returns for individual taxpayers.
Through KEP-55/PJ/2026, the filing deadline had previously been extended by one month, i.e., from 31 March to 30 April 2026, which now stands as the final deadline.
“Unfortunately, there will be no further extension. We have already granted an additional month to individuals,” Bimo stated during a press conference at the Central Jakarta Medium Taxpayer Office.
The DGT recorded 18% growth in tax revenue for the period from 1 January to 29 April 2026.
While the 18% growth, recorded as of 29 April 2026, is lower than the 30% recorded in January–February 2026 and 20.7% in January-March 2026, Bimo emphasized that overall performance remains positive.
“As of 29 April, growth remains strongly positive at above 18%. By 30 April, we must ensure alignment with the target,” he claimed.
The government is preparing to establish a special economic zone (SEZ) for the financial sector, i.e., a financial center in Bali. Coordinating Minister for Economic Affairs, Airlangga Hartarto, noted that such a center is needed in response to evolving geopolitical dynamics.
“We are currently preparing the regulatory framework and assessing how far it can accommodate the establishment of a financial center or family office,” Airlangga stated.
According to Airlangga, the financial center will offer tax incentives distinct from those in existing SEZs. “The incentives are different; they are being prepared,” remarked Airlangga.
Minister of Finance, Purbaya, reiterated his decision not to raise tax rates or introduce new taxes in the near term.
As an effort to optimise tax revenues, the government will prioritise improving tax compliance and closing loopholes. On account of these two strategies, the government aims to ensure that more taxpayers fulfil their obligations accurately while preventing tax manipulation practices.
“The government’s current focus is on enhancing compliance and sealing tax loopholes, not on raising tax rates,” Purbaya stated.
The government is set to revise Gov. Reg. 53/2017 concerning the Tax Treatment of Upstream Oil and Gas Business with Gross Split Production Sharing Contracts.
According to the 2025 Performance Report of the Directorate General of Economic and Fiscal Strategy (DJSEF), discussions on the draft government regulation took place between October and November 2025, followed by a public hearing by the Ministry of Finance on 2 December 2025 and regulatory harmonisation on 31 December 2025.
“The regulation is scheduled for enactment in 2026,” the 2025 Performance Report of the Directorate General of Economic and Fiscal Strategy states. (sap)
