Jakarta, hitclubapk3 Indonesia
—
Directorate General
Tax
(DJP) The Ministry of Finance (Kemenkeu) will not impose it
fine
to
taxpayer
(WP) on the island of Sumatra which was affected by the disaster.
This relief is stated in the Decree of the Director General of Taxes Number KEP-251/PJ/2025.DJP determines floods, flash floods, landslides, strong winds and earthquakes in Sumatra as force majeure (
force majeure
) so that tax obligations are given relaxation.
“Taxpayers who reside or are domiciled in the regions of Aceh, North Sumatra and West Sumatra are given the abolition of administrative sanctions for delays,” wrote the decision, quoted from
detikcom
, Friday (19/12).
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The elimination of sanctions applies to tax obligations that are due between 25 November 2025 to 31 December 2025.
Delays that receive relaxation include the submission of Periodic Tax Returns (SPT) and Annual SPT, late payment or deposit of tax, as well as late preparation of tax invoices.
“The elimination of administrative sanctions is carried out by not issuing a Tax Bill (STP) and/or STP for Land and Building Tax (PBB). In this case, the administrative sanctions in question are in the form of fines and/or interest, as well as administrative fines,” explained the DJP.
If administrative sanctions have been issued earlier, the Directorate General of Taxes, Ministry of Finance orders the head of the DJP regional office to remove them.
The DJP also emphasized that taxpayers in Sumatra received an extension of time for reporting SPT until making payments or remitting tax, namely with a deadline of January 30 2026.
Meanwhile, tax invoices for the November and December 2025 tax periods may be made no later than January 30 2026.
Separately, the Director General of Economic and Fiscal Strategy at the Ministry of Finance, Febrio Kacaribu, previously said that there were no special tax provisions for parties in disaster-affected areas.
“Just follow what’s available. Because if it is hampered by a disaster, then operations stop, that means profits will be reduced or even non-existent. So, there are no tax obligations. No (special rules), they just exist,” explained Febrio after a press conference at the Coordinating Ministry for the Economy, Central Jakarta, Tuesday (16/12).
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