The Directorate General of Taxes (DJP) has officially introduced a relaxation policy for Annual Corporate Income Tax Return (SPT Tahunan PPh Badan) reporting through KEP-71/PJ/2026. This policy provides relief for corporate taxpayers facing difficulties during the current tax administration system transition.
Under this regulation, corporate taxpayers who submit their Annual Tax Returns late, up to May 31, 2026, will not be subject to late filing penalties. The relaxation is intended to support taxpayers during the implementation of the new Coretax Administration System, which is gradually replacing DJP Online.
Despite the extension, DJP continues to encourage taxpayers to submit their tax returns as early as possible and avoid waiting until the last minute. Heavy traffic near the deadline may lead to system overloads, technical issues, or errors within the Coretax platform.
“Let’s file your tax return now — earlier is easier and more convenient,” encouraged KP2KP Mempawah.
In addition to eliminating late filing penalties, DJP is also waiving interest sanctions for late payment and/or remittance of Article 29 Income Tax (PPh Pasal 29). This facility also applies to corporate taxpayers utilizing the extended filing period.
However, the interest sanction waiver only applies if the payment is completed no later than one month after the original payment due date.
DJP further emphasized that the sanction removal process will be carried out automatically by not issuing a Tax Collection Letter (STP). If an STP has already been issued, the Regional Tax Office (Kanwil DJP) will remove the sanctions administratively. This relaxation policy is expected to help taxpayers adapt more smoothly to the Coretax system while maintaining tax compliance during the ongoing digital transformation process.