It seems that the 2nd Sunset Policy Year 2015 that popular these days isn't actually the real Sunset Policy. Based in Peraturan Menteri Keuangan (PMK) no. 91/PMK.03/2015, the only thing changed is an abolition of administration fee due to late report of Surat Pemberitahuan Tahunan (SPT) and its correctional letter (Indonesian: Pembetulan). It is one of the program in the Year of Tax Development 2015 (Indonesian: Tahun Pembinaan Pajak 2015).
The program requires WP (Wajib Pajak) to make an abolition letter (Indonesian: Surat Pemberitahuan) that confess the WP report the SPT late and wants to correct it. Then, the tax office (Indonesian: KPP) will give an abolition for administration fee to let the WP pays their late report with the same amount as it is written in that SPT letter. This differentiates the late 1st Sunset Policy 2008 with now PMK number 91, in which the 1st Sunset Policy doesn't requires payment of the amount written in SPT letter fully, but with volunteering heart of that WP.
