#Administrative Sanctions

Government Issues Corporate Income Tax Return Filing Relief Rules

The DGT waived administrative sanctions for late Corporate Income Tax Return filings and ITA 29 payments during the Coretax transition.

Jul 20, 2026

Official! Annual Tax Return Filing Deadline Extended by 1 Month, DGT Waives Late Filing Sanctions

The Directorate General of Taxes (DGT) has extended the deadline for filing Annual Income Tax Returns (SPT). Late submission of Annual Income Tax Returns is exempt from administrative sanctions, except it is submitted within the relaxation period. 

Mar 27, 2026

Impacted by Disaster, DGT Waives Tax Delay Penalties for Taxpayers in Aceh, North Sumatra, and West Sumatra

The DGT has waived administrative penalties for tax delays for taxpayers in Aceh, North Sumatra, and West Sumatra due to natural disasters. Relaxations apply to tax returns (SPT), tax payments, and tax applications.

Dec 18, 2025

DGT: No Sanctions for Late Annual Tax Return Filing Until 11 April 2025

Mar 26, 2025

Ministry of Finance Releases Tax Sanction and Interest Rates for March Period

The following are the interest rates and compensation interest for tax administrative sanctions for the period of March 1–31, 2025.

Mar 5, 2025

DGT Officially Waives Penalties for Late Tax Payments and Filing Due to Coretax

DGT Waives Tax Late Penalties Caused by Taxpayer Fault, Following KEP-67/PJ/2025, Effective February 17, 2025, in Line with Coretax Implementation.

Mar 1, 2025

Increased, Here are the Interest Rates of Tax Administrative Sanction in June 2024

Interest rates on tax administrative sanctions and interest rewards for the 1 June - 30 June 2024 period have been determined through Minister of Finance Decree (KMK) Number 9/KM.10/2024.

Jun 5, 2024

Understanding the 4 Types of Tax Sanctions

One of the reasons why we must fulfill our tax obligations correctly is to avoid sanctions. Any mistake, even if administrative in nature, carries the risk of a penalty. Moreover, if the error is substantive, the penalty risk can be more severe.

Apr 15, 2024

No Imprisonment, Learn the New Tax Sanctions in the HPP Law!

The Harmonized Tax Law (UU HPP) abolishes imprisonment sanctions and eases administrative sanctions in the law enforcement process.

Oct 14, 2021

In December 2020, Minister of Finance Sets Administration Sanctions and the Lowest Interest Compensation of 0.53%

The Minister of Finance determines the tax administration sanctions for the period 1 December - 31 December 2020, starting from 0.53% to 1.78%, while the interest compensation is set at an average of 0.53% per month.

Dec 1, 2020

Getting Sanction of VAT on Export Straight for A Better Indonesia

The Tax Authority must get straight about the 2% fine for exporters who are late or do not report the Export Declaration (PEB) document (which is the same as a tax invoice) in the Periodic VAT Return (SPT) related to export transactions where VAT is exempted or 0%. If it does not cause state losses, are administrative sanctions needed?

Sep 7, 2020