The Directorate General of Taxes (DJP) recorded 11,377 taxpayers applying to reduce administrative tax sanctions through the sanction relief program (PSA) as of Thursday (12/11/2026).

Applications and payments

Based on DJP data as of 12 November 2026, the applications cover 40,644 assessments, with total payments of Rp595.1 billion.

Applications before and after PMK 71/2026

DJP Director of Counseling, Services and Public Relations Inge Diana Rismawanti said PSA applications came from taxpayers who applied both before and after Finance Minister Regulation (PMK) No. 71 of 2026 took effect. Taxpayers who applied before PMK 71/2026 took effect can still receive treatment under the new rules, but some additional requirements must be met.

"Even though they submitted their application before PMK 71 took effect, they will be treated the same as under PMK 71. However, there are some additional requirements that will be requested by colleagues at the regional office, by the objection reviewers, or they can also be helped by an account representative," Inge said at the DJP Media Gathering 2026 in Bogor, West Java, on Thursday (12/11/2026).

The scheme for those with no principal tax

Inge explained that taxpayers with no principal tax in their tax collection letter (STP) only need to pay about 10% of the assessed sanction to get a 90% waiver. "If there is no principal, then they only pay around 10 percent of the sanction that has been set. So they will get a sanction waiver of 90 percent," she explained.

The figure is still dynamic until 31 December 2026

Director General of Taxes Bimo Wijayanto said the number of applications is still dynamic because the opportunity to apply for sanction reductions of up to 100% remains open until 31 December 2026, as long as taxpayers meet the requirements. "This is a very dynamic number; this is the figure pulled this morning. Of course, as time goes by until 31 December 2026, the opportunity given to taxpayers to get a reduction of up to 100 percent if they meet the requirements," he concluded.

Sources

• 11.377 Wajib Pajak Ajukan Penghapusan Sanksi ke DJP, Setoran Rp595,1 M — CNN Indonesia, 12 November 2026 15:56 WIB. https://www.cnnindonesia.com/ekonomi/20261112154125-532-1426462/11377-wajib-pajak-ajukan-penghapusan-sanksi-ke-djp-setoran-rp5951-m