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#Income Tax Article 25
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articleDeferral of Tax Refunds: Between Fiscal Stability and Business Pressure
The deferral of tax refunds raises concerns over business liquidity and legal certainty, prompting calls for balanced fiscal policy solutions.
Jul 6, 2026
articleNo More Book Transfers: Income Tax Article 25 Overpayments Must Be Refunded or Credited
PER-11/PJ/2025: Overpayment of Income Tax Article 25 (ITA 25) installments can no longer be transferred. It can only be refunded or credited to the following month. Check out the new regulation!
Jun 11, 2025
articleCommodity Prices Decline, Corporations Apply for Discount on Income Tax Article 25
Income Tax Article 25 is a tax installment paid by the company every month. To then be accumulated at the end of the year and then compared with the value of Corporate Income Tax payable.
Aug 14, 2023
articleGreat Day HR and MUC Consulting Encourage Businesses to Immediately Take Advantage of Tax Incentives
To encourage economic recovery in the midst of a pandemic that has not yet ended, the government has decided to extend a number of tax incentives, and even add the types. The use of these tax incentives will certainly provide benefits for business actors
Sep 8, 2021
articleUnderstanding the Mechanism of Making Unification of Periodic Income Tax Return
Unification of Periodic Income Tax Return is a notification letter used by withholders or collectors of income tax in reporting withholding or collection of several types of income tax in one tax period.
Jan 13, 2021
articleThree Tax Facilities Related to Covid-19 Will Be Discontinued
The provision of incentives must begin to be reduced, as the economy is expected to improve. However, incentives are still needed, but will be given more selectively.
Sep 4, 2020
articleReduction of ITA 25 Installment is Added to 50%
The government increased the amount of Income Tax (PPh) Article (ITA) 25 installment reduction from 30% to 50%, from the tax period of July 2020 to December 2020.
Aug 24, 2020
articleTariff Reduction of ITA 25 is Effective As of April 2020 Tax Period
Income tax tariff reduction of corporate taxpayer is conducted through two steps. The first step, the previous rate of Income Tax Article (ITA) 25 is lowered to 22% for the fiscal years of 2020 and 2021. While starting from 2022 onward, the prevailing tariff is even lower, which is 20%.
Apr 27, 2020
articleTax Incentives Related to Covid-19 Expanded, the Government Aims 18 Business Sectors
the government intends to expand it, so that the total recipient of incentives will eventually become 18 sectors with 749 Indonesian Standard Industrial Classification (KBLI). This amount is more than the previous plan of additional sectors that has ever been delivered by the government, which is only 11 sectors.
Apr 24, 2020
articleImplementation of Reduction of Corporate Tax Income
The income tax calculation for tax year 2019 uses the tariff that applies to 2019 tax year which is 25 percent. Thus, the calculation and deposit of underpayment income tax (Income Tax Article/ITA 29) reported in the 2019 Annual Tax Return are still using the 25 percent tariff.
Apr 4, 2020
articleGovernment Pledged to Cover ITA 21 for Manufacturing Industry
The government has already held a coordination meeting related to the plan to provide economic stimulus, as the mitigation of the widespread outbreak of the Corona virus or Covid-19, on Wednesday (11/3). One of the decisions made is the government will bear Income Tax Article (ITA/Pajak Penghasilan/PPh) 21 and 25 for the manufacturing industries in six months.
Mar 12, 2020
