SPT reporting is mandatory. There are sanctions in the form of fines, even criminal penalties that await if you do not report your annual SPT. What are the fines for taxpayers who do not report their annual SPT?
Based on the Law on General Provisions and Tax Procedures, those who are said to have this obligation are those who have a Taxpayer Identification Number (NPWP) and are still taxpayers.
Taxpayers who are late or do not report their Annual Tax Return will receive a fine of a certain amount, as regulated in Article 7 of the Law. For individual taxpayers, the fine imposed is IDR 100,000. Meanwhile, for corporate taxpayers, the fine imposed is even greater, namely IDR 1 million.
Apart from that, criminal sanctions can also be given to taxpayers who deliberately do not report taxes. Criminal sanctions can be given in the form of imprisonment and fines as regulated in article 39 paragraph 1 of the KUP Law. The sanctions are imprisonment for a minimum of 6 months and a maximum of 6 years. In addition, you will be fined at least 2 times the amount of tax owed that is not or underpaid, and a maximum of 4 times the amount of tax owed that is not or underpaid.
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