The Director-General of Taxes (“ Director-General ”) has issued Decree No. KEP-71/PJ/2026 on Tax Policies and the Implementation of the Core Tax Administration System for the Submission of Annual Income-Tax (Pajak Penghasilan– “ PPh ”) Returns (Surat Pemberitahuan– “ SPT ”) by Corporate Taxpayers for the 2025 Tax Year (“ Decree 71/2026 ”).

Core Tax System Transition Continues: Govt. Grants One-Month Sanctions Waiver for Late Filing of Corporate Annual Income-Tax Returns
Unlock the Full Article
Access the full legal analysis, insights, and linked references with a NOMOS subscription.
In-depth legal interpretation
Related regulations across jurisdictions
Case law references & citations
Downloadable formats (PDF/citations)
Choose Your Plan
Smart. Flexible. Just Right for You.
- Monthly / Yearly options
- Indonesia jurisdiction (More soon)
- For solo users or growing teams
- Enjoy a 7-day free trial on all plans
Already subscribed?
Log in
Need more users or custom pricing?
Latest Analysis