Relaxation of the SPT until the End of May is Not Able to Significantly Increase Tax Reporting Compliance

JAKARTA - The relaxation of the deadline for the submission of the Annual Income Tax (PPh) Notification Letter (SPT) for corporate taxpayers until May 31, 2026 has not been able to encourage a significant increase in the national tax reporting compliance rate.

Based on data from the Directorate General of Taxes (DJP) of the Ministry of Finance, the number of Annual Income Tax Returns received until the end of the relaxation period reached 13,593,754 reports or equivalent to about 89 percent of the 2026 reporting target which was set at 15,273,761 Income Tax Returns.

Meanwhile, if compared to the position as of April 30, 2026 which was recorded as 13,056,881 tax returns, the additional reporting during the relaxation period only reached 536,873 tax returns, or an increase in the period of one month is still below 4 percent.

The number consists of Personal Taxpayers (OP) Employees from 10,743,907 SPT to 10,962,917, while Non-Employee OP from 1,438,498 SPT to 1,504,209.

Although the increase in aggregate terms is relatively limited, the impact of the relaxation is most felt in the group of taxable persons, namely the number of rupiah-denominated SPT bodies increased from 846,682 to 1,079,466 reports, or grew by about 27.5 percent in one month. Meanwhile, the SPT Body denominated in US dollars increased from 1,379 to 1,724 reports.

The highest percentage increase occurred in the body taxpayers with different fiscal years, namely the number of Badan SPT in rupiah in this group jumped from 26,184 to 45,108 reports, or increased by about 72 percent. However, its contribution to the total national reporting is still relatively small.

On the other hand, the largest nominal additional reporting came from the group of personal income tax payers, namely throughout May 2026, this segment recorded an additional 219,010 tax returns, although it was not the main target of the relaxation policy.

Overall, the number of taxpayers who have activated the Coretax DJP account has reached 19,051,508, and of the total.

The target for timely reporting compliance is set at 15,273,761 tax returns with the realization of reporting until the end of May at 13.59 million tax returns, there is still a shortfall of about 1.68 million reports to achieve the target that has been determined, which means that about 11 percent of the reporting target has not been fulfilled.

Meanwhile, when compared to the total taxpayers who are required to report, the reporting compliance rate as of the end of May only reached around 71.4 percent, which indicates that there is still a large room for increasing tax compliance in Indonesia.