[{"_1":2,"_91":-5,"_92":-5},"loaderData",{"_3":4,"_24":25,"_26":27},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","CLARITY_PROJECT_ID","wn9rn7xb4l","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_28":29,"_30":31},"regulationId","8a1ab55a-5cf7-4241-97b1-c352e3739e09","regulationData",{"_32":29,"_33":34,"_87":88,"_89":90},"regulation_id","overview",{"_35":36,"_37":38,"_39":-5,"_40":41,"_42":43,"_44":-5,"_45":46,"_47":48,"_53":54,"_55":56,"_60":61,"_65":-5,"_66":-5,"_67":-5,"_68":-5,"_69":-5,"_70":71,"_72":73,"_74":73,"_75":76,"_77":78,"_79":-5,"_80":-5,"_81":-5,"_82":-5,"_83":-5,"_84":-5,"_85":86},"title","Keputusan Direktur Jenderal Pajak Nomor KEP-37/PJ/2026 tentang Kebijakan Perpajakan Sehubungan dengan Implementasi Sistem Inti Administrasi Perpajakan dalam Rangka Penyampaian Surat Pemberitahuan Masa Pajak Penghasilan Pasal 21 Masa Pajak Desember 2025","short_title","Keputusan Direktur Jenderal Pajak Nomor KEP-37/PJ/2026","number","year","2026","published_date","2026-02-27","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":46,"_49":50,"_51":52},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","50d72662-22d3-495a-a44a-902987b7b227","type",{"_6":54,"_49":57,"_58":59},"Keputusan Direktur Jenderal Pajak","short_name","Kepdirjen Pajak","subjects",[62],{"_6":63,"_49":64,"_51":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Perpajakan","location","place_of_enactment","theme","subject_matter","abstract","regulatory_relationship","Peraturan ini mengubah:\n2. Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja Menjadi Undang-Undang;\n3. Peraturan Menteri Keuangan Nomor 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Peraturan Menteri Keuangan Nomor 1 Tahun 2026 tentang Perubahan Keempat atas Peraturan Menteri Keuangan Nomor 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan;\n4. Peraturan Menteri Keuangan Nomor 118 Tahun 2024 tentang Tata Cara Pembetulan, Keberatan, Pengurangan, Penghapusan, dan Pembatalan di Bidang Perpajakan;\n5. Peraturan Menteri Keuangan Nomor 124 Tahun 2024 tentang Organisasi dan Tata Kerja Kementerian Keuangan sebagaimana telah diubah dengan Peraturan Menteri Keuangan Republik Indonesia Nomor 117 Tahun 2025 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 124 Tahun 2024 tentang Organisasi dan Tata Kerja Kementerian Keuangan.","scope_and_parties","Peraturan ini mengatur kebijakan perpajakan terkait implementasi Sistem Inti Administrasi Perpajakan (SIAP) dalam rangka penyampaian Surat Pemberitahuan (SPT) Masa Pajak Penghasilan (PPh) Pasal 21 untuk Masa Pajak Desember 2025. Kebijakan ini bertujuan untuk memberikan kemudahan administrasi perpajakan bagi Wajib Pajak dalam pelaksanaan hak dan pemenuhan kewajiban pelaporan SPT PPh Pasal 21 Masa Pajak Desember 2025 menggunakan SIAP. Wajib Pajak diberikan penghapusan sanksi administratif atas keterlambatan penyampaian SPT Masa PPh Pasal 21 Masa Pajak Desember 2025 yang disampaikan setelah tanggal jatuh tempo pelaporan hingga akhir Februari 2026. Penghapusan sanksi ini dilakukan dengan tidak menerbitkan Surat Tagihan Pajak (STP), atau jika STP telah diterbitkan, Kepala Kantor Wilayah Direktorat Jenderal Pajak akan menghapuskannya secara jabatan. Pembayaran dan/atau penyetoran pajak terkait SPT ini tetap dilaksanakan sesuai peraturan perundang-undangan yang berlaku, dan dapat dilakukan melalui pengisian Deposit Pajak yang kemudian dipindahbukukan ke pajak yang kurang dibayar. Keterlambatan penyampaian SPT ini tidak menjadi dasar pencabutan atau penolakan permohonan penetapan Wajib Pajak Kriteria Tertentu.","policy_content","transitional_provisions","(-)","sanctions","1. Pelaku usaha yang terlambat menyampaikan SPT Masa PPh Pasal 21 Masa Pajak Desember 2025 hingga akhir Februari 2026 diberikan penghapusan sanksi administratif berupa denda.\n2. Penghapusan sanksi administratif dilakukan dengan tidak menerbitkan Surat Tagihan Pajak, atau menghapuskan Surat Tagihan Pajak yang telah diterbitkan secara jabatan oleh Kepala Kantor Wilayah Direktorat Jenderal Pajak.","revoked_by","partially_revoked_by","revokes","amended_by","amends","constitutional_review","is_verified",false,"english_excerpt","\n

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA

DECREE OF THE DIRECTOR GENERAL OF TAXATION

NUMBER KEP-37/PJ/2026

REGARDING

TAXATION POLICIES IN CONNECTION WITH THE
IMPLEMENTATION OF THE CORE TAXATION ADMINISTRATION SYSTEM
FOR THE SUBMISSION OF PERIODIC INCOME TAX RETURNS ARTICLE 21 FOR THE DECEMBER 2025 TAX PERIOD

DIRECTOR GENERAL OF TAXATION,

\n\n \n \n \n \n \n \n \n \n

Considering :

that the obligation to submit Periodic Income Tax Return Article 21 for the December 2025 Tax Period is carried out using the Core Taxation Administration System;
that in the implementation of the submission of the Return as referred to in letter a, it requires understanding from the Taxpayer and readiness of the Core Taxation Administration System for Return reporting;
that to further improve services and provide tax administration convenience in the use of the Core Taxation Administration System, tax administration policies need to be provided to Taxpayers in the exercise of rights and fulfillment of obligations for submitting Periodic Income Tax Return Article 21 for the December 2025 Tax Period;
that based on the considerations as referred to in letters a to c, it is necessary to stipulate a Decree of the Director General of Taxation concerning Taxation Policies in Connection with the Implementation of the Core Taxation Administration System for the Submission of Periodic Income Tax Return Article 21 for the December 2025 Tax Period;

In view of :

Law Number 6 of 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplement to the State Gazette of the Republic of Indonesia Number 3262) as amended several times, most recently by Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law (State Gazette of the Republic of Indonesia Year 2023 Number 41, Supplement to the State Gazette of the Republic of Indonesia Number 6856);
Minister of Finance Regulation Number 81 of 2024 concerning Taxation Provisions in the Framework of Implementing the Core Taxation Administration System (State Gazette of the Republic of Indonesia Year 2024 Number 771) as amended several times, most recently by Minister of Finance Regulation Number 1 of 2026 concerning the Fourth Amendment to Minister of Finance Regulation Number 81 of 2024 concerning Taxation Provisions in the Framework of Implementing the Core Taxation Administration System (State Gazette of the Republic of Indonesia Year 2026 Number 53);
Minister of Finance Regulation Number 118 of 2024 concerning Procedures for Correction, Objection...

tan, Reduction, Deletion, and Cancellation in the Field of Taxation (State Gazette of the Republic of Indonesia Year 2024 Number 1017);\n

Minister of Finance Regulation Number 124 of 2024 concerning the Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia Year 2024 Number 1063) as amended by Minister of Finance Regulation of the Republic of Indonesia Number 117 of 2025 concerning Amendments to Minister of Finance Regulation Number 124 of 2024 concerning the Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia Year 2025 Number 1208);

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