Late Tax Return Penalties: Rp100K to Rp1 Million
Late tax-return filing is the most common tax case in Indonesia. Know the fines: Rp100K personal, Rp1M corporate, Rp500K VAT, and how to avoid them.
Of all the tax cases that frequently occur in Indonesia, late filing of tax returns (SPT) is the one that most often catches taxpayers—both individuals and businesses. The fine isn’t as large as in criminal cases, but because it recurs every year and is easily forgotten, it adds up. Here is the breakdown.
How much is the late-filing fine?
Under Article 7 of the General Tax Provisions Law (UU KUP), taxpayers who file late or fail to file are subject to an administrative fine:
- Rp100,000 — Annual Personal Income Tax Return.
- Rp1,000,000 — Annual Corporate Income Tax Return.
- Rp500,000 — Monthly VAT Return.
- Rp100,000 — Other monthly returns (e.g. Income Tax Article 21/23/25).
Because monthly returns are filed every month, the Rp500,000 or Rp100,000 fine can repeat for each missed period. That is how “small fines” pile up into a large bill.
What are the deadlines?
- Annual Personal Return: no later than 31 March.
- Annual Corporate Return: no later than 30 April.
- Monthly Returns: generally the 20th of the following month, depending on the tax type.
What happens if you ignore it?
Late filing is not just a fine. If ignored, the Directorate General of Taxes (DGT) escalates enforcement:
- Warning Letter — a reminder to file immediately.
- Tax Collection Letter (STP) — billing the outstanding fine.
- In serious, deliberate cases, failing to file can even lead to criminal liability under Article 39 of UU KUP.
How to avoid this fine
- Note the deadlines (31 March / 30 April) and set reminders well in advance.
- Prepare documents from early in the year, not at the last minute.
- File even if it’s nil or overpaid—the obligation to file does not disappear.
- Use professional support so filing is accurate and on time.
Prevention is far cheaper than paying recurring fines. The Mandiri Pajak team helps prepare and file your tax returns on time. Talk to us today.