DJP Announces New Rules for Annual Tax Return Reporting: 4 Key Takeaways!
March 2025
The Directorate General of Taxes (DJP) Announces New Rules Regarding Annual Tax Return Reporting. Let's Check Out 4 Important Points!
The DJP has officially released guidelines for reporting Annual Income Tax Returns for the 2024 tax year. The announcement, issued through PENG-9/PJ.09/2025, was signed by the Director of Counseling, Services, and Public Relations, Dwi Astuti, in Jakarta on January 21, 2025.
In the announcement there are four important points that taxpayers must pay attention to. Stay informed with Moores Rowland Indonesia and ensure compliance by understanding these key updates:
- Reporting of Annual Income Tax Returns for Tax Year 2024 and earlier.
Reporting of Annual Income Tax Returns for the 2024 tax year and earlier, for individuals and corporations, can be done through:
• DJP Online application via the link https://djponline.pajak.go.id.
• Or applications provided by Tax Application Service Providers (PJAP).
- Reporting of Annual Income Tax Returns starting from the 2025 tax year.
Reporting of Annual Income Tax Returns starting from the 2025 tax year for individuals and corporations can be done through:
A Coretax application that can be accessed via link https://coretax.pajak.go.id
- Submission of Annual Income Tax Returns according to the stipulated deadline.
In accordance with Article 3 paragraph (3) of the KUP Law, the Annual Income Tax Return must be submitted no later than:
• 3 months after the end of the tax year for individual taxpayers.
• 4 months after the end of the tax year for corporate taxpayers
Late submission of Annual Tax Returns will be subject to administrative sanctions in the form of fines:
• IDR 100,000 for individuals
• IDR 1,000,000 for corporate taxpayers
- A number of official communication channels for further assistance & information.
The Directorate General of Taxes (DGT) also provides a number of official communication channels that can be used by taxpayers, including:• The nearest tax office• Tax Ring 1500200• DJP's official X account @kring_pajak• The live chat feature on pajak.go.id,• Or by contacting Tax Volunteers
Why are Indonesian citizens with an NPWP or business owners required to file their taxes?
By filing their taxes, taxpayers provide information to the DJP regarding the amount of tax that they have paid or whether there are any outstanding tax obligations that need to be settled. Filing taxes is more than just a legal requirement—it is a responsibility that supports national development and ensures smooth financial transactions for individuals and businesses. Having an NPWP signifies your role in contributing to the country’s growth while maintaining compliance with tax regulations.
Tax reports are often required for various administrative processes, such as:
- Applying for bank loans or mortgages
- Visa applications for travel or study abroad
- Serving as a requirement for business processes or tenders
- Company financial audits and licensing processes
The taxes paid are used to fund infrastructure development, education, healthcare, and various social programs that benefit the wider community. Therefore, having an NPWP is not just a formality, but also a responsibility to contribute to the country’s growth.
How Can Moores Rowland Tax Services Assist You?
At Moores Rowland Indonesia, we provide comprehensive tax solutions tailored to meet your business needs. Our expert team can help you navigate Indonesia’s complex tax regulations, ensuring compliance, efficiency, and strategic tax planning.
Our Tax Services Include:
- Corporate & Individual Tax Compliance – Ensuring timely and accurate tax filings.
- Tax Advisory & Planning – Optimizing tax structures to minimize liabilities.
- VAT & Withholding Tax Services – Managing indirect tax obligations efficiently.
- Tax Audit Assistance – Supporting you through audits and dispute resolution.
- International Tax & Transfer Pricing – Advising on cross-border tax matters.
With our in-depth knowledge and proactive approach, we help businesses and individuals stay compliant, reduce tax risks, and maximize financial efficiency.
Let’s discuss how Moore Rowland Indonesia can support your tax needs today!