Regulation Watch · Tax Compliance · Indonesia, including Bali
DJP Is Emailing New Companies With Unfiled 2025 Returns
DJP announcement PENG-52/PJ.09/2026 confirms direct email outreach to corporate taxpayers registered in 2025 whose 2025 annual corporate income-tax returns remain unfiled, requiring affected companies to verify the sender and complete filing through Coretax.
- Published
- Official DJP announcement PENG-52/PJ.09/2026 was issued in Jakarta on 26 August 2026. It is an administrative announcement and has no separate gazette promulgation date.
- Effective
- Operational immediately as a compliance reminder. It does not create a new tax obligation or extend the statutory filing deadline.
- Added to Watch
- 18 September 2026
Who is affected
Corporate taxpayers registered during 2025 that have not filed their 2025 annual corporate income-tax return, including PT PMA and PT PMDN companies, foreign-owned start-ups, newly incorporated companies, companies that had little or no activity, directors, tax representatives, finance teams, and advisers responsible for Coretax filing.
Practical impact
DJP states that it has identified and emailed newly registered corporate taxpayers with an outstanding 2025 annual return. The outreach is a targeted compliance follow-up, not a general informational campaign or an amnesty. Affected companies should treat a verified email as evidence that DJP records still show the return as missing and should reconcile the Coretax filing status immediately, even where the company had no revenue or operations unless its official taxpayer status removes the filing obligation.
Late discovery: DJP issued announcement PENG-52/PJ.09/2026 on 26 August 2026 and has now made the signed notice and its implementation message available through its official site. It remains actionable because the announcement concerns corporate taxpayers whose 2025 annual return is still recorded as missing and directs them to complete the filing through Coretax.
The targeted population is narrower than all Indonesian companies: the email was sent to corporate taxpayers registered in 2025 that had not filed their 2025 annual corporate income-tax return. This can include newly established PT PMA and PT PMDN companies, including businesses that were dormant, pre-operational, or had no revenue. A company should not assume that inactivity alone eliminated its filing obligation; it should verify its registered taxpayer status and the return shown in Coretax.
DJP's announcement does not reopen or extend the filing period. For a company using the calendar year, the ordinary deadline was 30 April 2026. A company with a different approved financial year or a valid filing extension should review its own deadline and records, but a taxpayer already identified by DJP should reconcile the apparent mismatch immediately and preserve evidence of any timely filing or extension.
The notice also functions as an anti-fraud control. DJP instructs taxpayers to confirm that the sender uses the @pajak.go.id domain. DJP services are free, DJP does not request payment to a personal account, and an official message should not direct the taxpayer to a non-DJP link. Filing should be completed by accessing Coretax through its official address rather than through an unverified email link.
If the return is genuinely outstanding, the company should complete its accounts and fiscal reconciliation, settle any tax underpayment, file through Coretax, and retain the electronic receipt and supporting records. The KUP framework provides a Rp1,000,000 administrative fine for late corporate annual returns, subject to statutory exceptions, while unpaid tax and continued non-compliance can create additional assessment and compliance risk.
Required action
- Check the company's registered tax email and Coretax account, including the corporate taxpayer profile and filing history, to confirm whether the 2025 annual corporate income-tax return is recorded as submitted and accepted.
- Verify that any message claiming to be from DJP was sent from an @pajak.go.id address. Do not make payments to a personal account or follow links outside official DJP domains.
- If the return is outstanding, finalize the 2025 financial statements, fiscal reconciliation, supporting schedules, tax credits, related-party disclosures, and any tax underpayment, then submit the return through Coretax without waiting for another reminder.
- After filing, retain the electronic receipt, payment evidence, submitted return, financial statements, and correspondence, and confirm that the filing status has updated correctly in Coretax.
- If the company was dormant, registered late in 2025, uses a non-calendar financial year, obtained an extension, or believes no return is required, document the basis and reconcile it with DJP or the competent tax office rather than ignoring the email.