Corporate Tax Return Extensions Under PER-3/PJ/2026
PER-3/PJ/2026 limits corporate annual return extensions to financial statements not yet finished or an audit not yet finished. Any underpayment on the provisional calculation must be paid first.
Key points
- For tax year 2026 the deadline is 30 April 2027, and the extension runs to 30 June 2027 at the latest.
- Notice must be filed before the 30 April deadline ends.
- An underpaid return with no payment in the system can be treated as not filed.
PER-3/PJ/2026 took effect on 16 March 2026 and governs filing, receipt and processing of tax returns. Article 24 revokes Article 2(1)(g), Articles 95 to 112, and Articles 127 and 128 of PER-11/PJ/2025.
Article 4(b) sets the corporate annual return deadline at 4 months after the end of the tax year. Article 5(1) allows an extension of up to 2 months, but Article 5(2)(c) limits it to corporate taxpayers whose financial statements are not finished or whose audit is not finished.
For a company on a calendar year, tax year 2026 is due on 30 April 2027. A full extension ends on 30 June 2027, the same date as the six-month limit for the annual report to shareholders.
Attachments required
Article 5(3) requires notice before the 4-month deadline ends, and Article 5(4) directs it through the Taxpayer Portal. Article 5(7) asks for the reason for the extension together with:
- a provisional calculation of income tax payable for the year;
- a provisional calculation of Article 26(4) tax for permanent establishments;
- provisional financial statements;
- proof of payment of any underpayment; and
- a statement from the public accountant that the audit is not finished, if the statements are audited.
The last item concerns the relationship with the auditor. The statement should be requested while the audit is running, before April. A company that appoints an auditor at the end of March may find it hard to obtain.
Article 6(2)(b) separates two outcomes. A notice that does not fully meet Article 5 is treated as not being an extension notice. Article 6(3) allows it to be sent again while the Article 4 deadline has not passed, so a notice sent on 29 April leaves almost no room to fix it.
Returns treated as not filed
Article 18(1) lists findings on recording that cause a return to be treated as not filed. They include a return that is not signed, is incomplete, shows an underpayment with no payment in the system, or shows a tax payment that differs from the underpayment. They also include a return in rupiah from a taxpayer holding a licence to keep books in US dollars.
An Article 29 instalment decision that the system cannot validate is also on the list.
Building the year-end calendar
Work back from 30 April 2027. Set the date the auditor starts and the date of the draft statements. If there is a risk of delay, prepare the provisional calculation and statements in early April, pay any shortfall, and ask for the public accountant’s statement.
Before filing an underpaid return, confirm the payment is recorded and matches the return exactly.
Frequently asked questions
What if the tax office does not reply to our notice?
Article 6(1) gives the tax office 5 working days. After that, Article 6(4) treats the notice as accepted, for up to 2 months.