Companies in Indonesia must generally file their annual corporate income tax return (SPT Tahunan PPh Badan) within four months after the end of their fiscal year. For foreign-owned companies (PT PMAs) using a December 31 year-end, the standard deadline is April 30 of the following year.
Any outstanding corporate income tax (PPh 29) must be paid before the return is submitted.
How Is the Annual Corporate Income Tax Filing Deadline Determined?
The deadline depends on the company’s fiscal year-end.
| Fiscal year-end | Standard deadline | Adjusted deadline |
| December 31, 2026 | April 30, 2027 | April 30, 2027 |
| March 31, 2027 | July 31, 2027 | August 2, 2027 |
| June 30, 2027 | October 31, 2027 | November 1, 2027 |
| September 30, 2027 | January 31, 2028 | January 31, 2028 |
If the deadline falls on a Saturday, Sunday, national public holiday, or designated collective leave day, filing is permitted on the next working day. The adjusted dates above account for weekends but remain subject to any applicable public holidays or collective leave days.
Avoid delays in your annual corporate tax filing. Contact MAP Resources Indonesia at info@mapresourcesindonesia.com for assistance.
For the 2025 tax year, the Directorate General of Taxes (DGT) introduced temporary administrative penalty relief during the Coretax transition. Qualifying companies with a December 31, 2025 year-end could file their returns or settle outstanding PPh 29 through May 31, 2026, without the applicable late-filing or late-payment sanctions. The statutory April 30 deadline remained unchanged.
What Happens if a Company Misses the Filing Deadline?
Late filing generally attracts an administrative penalty of IDR 1 million (USD 63), subject to applicable exemptions or relief.
Outstanding PPh 29 may also attract late-payment interest at the applicable monthly rate. The company must still submit its overdue return.
Under administrative penalty relief measures introduced in October 2026, companies that voluntarily submit outstanding annual corporate income tax returns for tax year 2025 or earlier with underpaid tax liabilities may qualify for reductions in late-filing penalties and late-payment interest. The relief is subject to applicable payment, application, and eligibility requirements.
| Filing or payment period | Potential sanction reduction |
| October 8–December 31, 2026 | 100% |
| January 1–March 31, 2027 | 50% |
| April 1–June 30, 2027 | 25% |
The periods shown relate to qualifying return submissions or tax payments, not necessarily the deadline for submitting a sanction-relief application.
How Can Foreign-Owned Companies Meet the Filing Deadline?
Before filing, PT PMAs should:
- Finalize annual financial statements and supporting schedules.
- Reconcile accounting profit with taxable income, including fiscal adjustments.
- Confirm outstanding PPh 29 after accounting for tax installments and available credits.
- Prepare the required attachments and arrange submission through Coretax.
Companies requiring additional time to finalize their financial statements or statutory audit may request a filing extension of up to two months.
Need support with corporate tax compliance in Indonesia? Email info@mapresourcesindonesia.com to speak with our team.
The extension notification must be submitted before the original deadline, supported by provisional financial statements, a provisional tax calculation, and proof of payment if additional tax is payable. Where the company’s financial statements are undergoing an external audit, a statement from the public accountant confirming that the audit remains unfinished is also required.
Only one extension notification is permitted for each tax year. The extension provides additional filing time but does not automatically defer tax payment obligations.
Meet Your Corporate Tax Filing Obligations with MAP Resources Indonesia
MAP Resources Indonesia assists foreign-owned companies with annual corporate income tax return preparation, financial reconciliations, and Coretax submission. Contact info@mapresourcesindonesia.com.
