HomeServicesGovernance and Tax ComplianceDomestic TaxTax Update PER-11/PJ/2025: Implications for The Provisions Of Income Tax Article 25 Installment

Tax Update PER-11/PJ/2025: Implications for The Provisions Of Income Tax Article 25 Installment

Tax Update
Tax Update PER-11/PJ/2025: Implications for The Provisions Of Income Tax Article 25 Installment
June 26, 2025
Share this

TaxPrime Newsletter: PER-11/PJ/2025

The issuance of PER-11/PJ/2025 effective May 22, 2025 marks a new phase in tax administration digitalization by introducing the obligation to report Income Tax Article 25 Installment Calculation Reports. This change directly affects the reporting mechanism and calculation of Article 25 income tax installments that were previously not required to be reported by taxpayers.

This reporting obligation was actually introduced through PMK 81/2024, however the details regarding format, periods, and reporting deadlines were officially regulated in PER-11/PJ/2025. The formal specifications for Article 25 Installment Calculation Reports were newly established under this regulation. Furthermore, taxpayers must also adapt to varying reporting cycles and full electronic documentation standards, requiring immediate strategic planning to ensure compliance transition within Coretax as the digital tax ecosystem.

Read our newsletter: [English] [Bahasa Indonesia]

Featured Video

Podcast #Diajak

TINDAK PIDANA PAJAK: BISA SAMPAI PENJARA?!

Podcast membahas mengenai regulasi terbaru terkait tindak pidana pajak yang tertuang dalam PMK 17 Tahun 2025.

Watch Now

Download the full Tax Update
Tax Update PER-11/PJ/2025: Implications for The Provisions Of Income Tax Article 25 Installment
More Tax Updates
Download the full pdf
  • Tax Compliance Alert PER 18/PJ/2025: Follow-Up on Concrete Data - The Directorate General of Taxes (DGT) has introduced PER-18/PJ/2025, regulating the mechanism for following up on "concrete data" to enhance taxpayer compliance. This newsletter details what concrete data is, the follow-up actions (Supervision and/or Audit), and the critical implications for taxpayers, urging improved compliance, especially with the integration of the core tax system.
Download the full pdf
  • Transformation of VAT Administration through e-Invoicing in PER-11/PJ/2025 and Coretax - Regulation No. PER-11/PJ/2025, effective 22 May 2025, introduces key updates to Indonesia’s VAT administration through the e-Invoice system. It extends upload deadlines, revises tax invoice serial codes, and updates VAT transaction classifications. Taxpayers who adapt to these changes can enhance compliance, reduce risks, and support the modernization of the national tax system.
Download the full pdf
Let's connect