PPh Pasal 25: Pengertian, Perhitungan, Penyetoran dan Pelaporan

Summary

This video provides a concise explanation of Income Tax Article 25 (PPh Pasal 25), which requires taxpayers to pay taxes in monthly installments to ease their financial burden. It covers who is obligated to make these payments, how to calculate the installments, and the penalties for late payment or reporting. It also discusses the process for submitting payments and reports, including exceptions for certain taxpayers like new taxpayers, banks, and state-owned enterprises. The video aims to clarify the basics of this tax for individuals and businesses alike.

Takeaways

• 😀 PPh Pasal 25 is a tax that is paid in installments to ease the taxpayer's burden over a year.
• 😀 The tax is applicable to individuals or entities carrying out business activities.
• 😀 Taxpayers must pay the monthly PPh Pasal 25 installments on time to avoid penalties.
• 😀 The PPh Pasal 25 installments are based on the tax liability stated in the annual SPT, minus deductions from other taxes like PPh Pasal 21, 23, and 22.
• 😀 The annual tax liability is divided by 12 to determine the monthly installment amount.
• 😀 The monthly PPh Pasal 25 installment must be paid by the 15th of the following month.
• 😀 The report for the monthly tax installment must be submitted by the 20th of the month after the tax period ends.
• 😀 PPh Pasal 25 does not apply to new taxpayers, banks, leasing businesses with option rights, state-owned enterprises, and certain individual entrepreneurs.
• 😀 Penalties will be imposed for late payments or reports, as per applicable regulations.
• 😀 The goal of PPh Pasal 25 is to ease the financial burden on taxpayers by spreading their tax payments over the course of the year.
• 😀 The credit for foreign tax paid (PPh Pasal 24) can reduce the amount of the PPh Pasal 25 liability.

Q & A

What is PPh Pasal 25?

PPh Pasal 25 is a tax that is paid in installments, aimed at easing the taxpayer's burden in paying the tax due over the course of one year.

Who is obligated to pay PPh Pasal 25?

The obligation to pay PPh Pasal 25 applies to individuals or entities conducting business activities.

How is the installment amount for PPh Pasal 25 determined?

The installment amount is determined by calculating the total PPh due based on the annual tax return (SPT tahunan), subtracting taxes that have been withheld (PPh 21 and PPh 23), taxes collected (PPh 22), and foreign taxes that are creditable (PPh 24), then dividing the result by 12 (or the number of months in the tax year).

What happens if the payment and reporting of PPh Pasal 25 are delayed?

If the payment and reporting of PPh Pasal 25 are delayed, penalties will be imposed according to the applicable regulations.

When is the deadline for paying and reporting PPh Pasal 25?

The tax installment must be paid by the 15th of the following month, and the tax report must be submitted no later than the 20th of the month following the end of the tax period.

Are there any exceptions to the PPh Pasal 25 installment payment?

Yes, there are exceptions for new taxpayers, banks, leasing businesses with an option right, state-owned and regional-owned enterprises, listed companies, and certain individual taxpayers.

What is the purpose of paying PPh Pasal 25 in installments?

The purpose is to ease the burden of taxpayers in paying the tax due by spreading the payment over the course of a year.

What types of taxes are considered when calculating PPh Pasal 25?

The calculation considers PPh 21, PPh 23, PPh 22, and any foreign taxes that are creditable under PPh 24.

What are the key requirements for reporting PPh Pasal 25?

The key requirement for reporting is to submit a report of the monthly tax installment by the 20th of the following month after the tax period ends.

What are the conditions for PPh Pasal 25 that do not apply to certain taxpayers?

PPh Pasal 25 does not apply to new taxpayers, banks, leasing businesses with options, state-owned enterprises, regional-owned enterprises, listed companies, and certain individual business taxpayers.