How to Request Reduction or Removal of STP Penalties via Coretax

Taxpayers may submit a request to reduce or remove administrative penalties listed in a Tax Assessment Notice (STP) via the DJP Coretax system, as provided by Article 36(1) of the General Tax Provisions Law. The request can be filed after the STP is issued, and the Director General of Taxation must decide within six months.

Reduction or removal is allowed when the penalty results from a taxpayer’s inadvertent error, such as electronic system failures, which are outlined in Ministerial Regulation 118/2024 with eight qualifying reasons. Requirements include full payment of the underlying tax, a written request in Indonesian, one request per STP, and a signature by the taxpayer or authorized representative. The application is made by logging into Coretax, selecting service AS.26‑03, completing the auto‑filled form, attaching supporting evidence, and finalizing the electronic signature.

The tax authority may approve the request in full, partially, or reject it, and may request additional documents or conduct field inspections. This procedure gives taxpayers a formal avenue to lessen penalties when they are caused by factors beyond their control.