Indonesia: Extended deadline for corporate tax reporting without penalties
The Indonesian Ministry of Finance has introduced temporary relief measures for corporate taxpayers.
According to an official announcement by the Directorate General of Taxes, companies (wajib pajak badan) may submit their 2025 annual corporate income tax return and complete related payments without penalties within an additional one-month grace period after the original deadline.
What this means in practice
Standard deadline for filing and payment: April 30, 2026 (4 months after the end of the tax year)
Extended grace period: until May 30, 2026 (inclusive)
During this period:
No administrative penalties or interest will be applied
No tax collection notices (Surat Tagihan Pajak) will be issued
Who is affected
The relief applies only to corporate taxpayers and covers:
Submission of the annual corporate income tax return
Payment of Article 29 income tax
Settlement of any underpaid tax (if applicable)
Reason for the measure
This policy is introduced in connection with the implementation of a new core tax administration system in Indonesia.
Important
If penalties have already been issued, tax authorities are required to cancel them ex officio.
Need assistance with your reporting?
To avoid errors and meet the extended deadline, it is advisable to start preparation in advance.
Contact Legal Indonesia — we will help you accurately prepare and submit your tax reports and support you throughout the entire process.
