The Directorate General of Taxes (DJP) has issued Director General of Taxes Decree No. KEP-67/PJ/2025, which regulates the policy on waiving administrative sanctions for late payment and/or tax deposit as well as the late submission of Tax Returns (SPT). This initiative serves as a mitigation measure to support the transition to the DJP Coretax system, which aims to enhance efficiency and transparency in Indonesia’s tax administration.

Recognizing that the implementation of the Coretax system may lead to technical and administrative disruptions, DJP has taken proactive steps to prevent taxpayers from being unduly penalized due to system-related delays. The waiver of administrative sanctions is designed to provide relief for affected taxpayers while ensuring compliance and a smooth transition to the new system.

Based on KEP-67/PJ/2025, this policy covers delays in tax payments and/or deposits as well as the late submission of Tax Returns (SPT). Taxpayers who experience delays in tax payments due to administrative obstacles caused by the transition to Coretax will not be subject to administrative sanctions. Additionally, administrative sanctions for late SPT submission will also be waived, provided that the delay occurs within the period specified by DJP. Taxpayers who meet the specified criteria will not be subject to administrative sanctions, ensuring that unforeseen technical issues do not create undue financial burdens.

To benefit from this policy, taxpayers must comply with the requirements set forth in the decree. DJP will issue further implementing regulations outlining the procedures for applying for the administrative sanction waiver. This measure provides legal certainty and protects taxpayers from penalties arising from unavoidable administrative disruptions.

With this policy in place, taxpayers are expected to remain compliant with their tax obligations without being burdened by sanctions arising from technical issues. The implementation of Coretax can proceed more smoothly with a transition that does not hinder tax reporting activities while also enhancing public confidence in Indonesia’s tax system reform.

Director General of Taxes Decree Number KEP-67/PJ/2025 represents a proactive approach in facilitating a seamless transition to the Coretax system while maintaining fairness and transparency in tax administration. Taxpayers are encouraged to stay informed about regulatory developments and ensure compliance with applicable tax policies.

If you, a prospective client, have further inquiries about the topic discussed above, Schinder Law Firm is one of the leading corporate law firms in Indonesia, with extensive experience handling similar matters. Our team of professional corporate and civil lawyers makes us one of the top consulting firms in Indonesia. Feel free to contact us at info@schinderlawfirm.com for further consultation.

Author:
Dewi Susanti