Question 1

What is the purpose of Article 25 Income Tax (PPh Pasal 25)?

Accepted Answer

To evenly distribute the tax burden throughout the year

Answer

To reduce the company’s tax liability

Answer

To eliminate the obligation to file the Annual Tax Return (SPT Tahunan)

Answer

To defer tax payment until the end of the year

Question 2

The latest legal basis governing the reporting mechanism for Article 25 Income Tax installments is…

Accepted Answer

PER-11/PJ/2025

Answer

Minister of Finance Regulation (PMK) No.215/2018

Answer

Law on Harmonization of Tax Regulations (UU HPP) 2022

Answer

Government Regulation (PP) No. 50/2017

Question 3

The Article 25 Income Tax installment is calculated based on the previous year’s Annual Tax Return (SPT) reduced by…

Accepted Answer

Income Tax Article 21, 23, 22, and 24

Answer

Import duties and customs duties

Answer

Final income tax

Answer

Donations and CSR expenses

Question 4

Who does not use the general method of calculating Article 25 Income Tax installments?

Accepted Answer

New taxpayers

Answer

Individual taxpayers with no business activities

Answer

Regular corporate taxpayers

Answer

Small private companies

Question 5

Individual taxpayers with certain business activities are subject to Article 25 Income Tax installments of…

Accepted Answer

0.75% of monthly gross turnover

Answer

2% of gross turnover

Answer

1% of gross turnover

Answer

11% of sales revenue

Question 6

Article 25 Income Tax installments for Banks are calculated based on…

Accepted Answer

Article 17 rate applied to net income from financial statements

Answer

The company’s budget

Answer

Monthly gross turnover

Answer

Audited fiscal net profit

Question 7

For State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD), the calculation of Article 25 Income Tax installments is based on …

Accepted Answer

The Work Plan and Budget (RKAP)

Answer

The previous year’s Annual Tax Return (SPT)

Answer

<P>Import tax</P>

Answer

Monthly turnover

Question 8

Publicly listed companies and other taxpayers calculate Article 25 Income Tax installments based on…

Accepted Answer

Financial statements minus income tax already withheld/collected

Answer

The Work Plan and Budget (RKAP)

Answer

Gross turnover

Answer

Previous year’s Annual Tax Return only

Question 9

The Article 25 Income Tax installment calculation report must be submitted no later than…

Accepted Answer

20 days after the end of the reporting period

Answer

10 days after the end of the tax period

Answer

The end of the current fiscal year

Answer

7 days after the end of the tax period

Question 10

The minimum information that must be included in the Article 25 Income Tax installment calculation report includes…

Accepted Answer

Taxpayer’s name, NPWP, reporting period, tax base, amount of income tax

Answer

Taxpayer’s name, audited financial statements, foreign tax credits

Answer

Taxpayer Identification Number (NPWP), turnover, operating expenses

Answer

NPWP, turnover, cash flow statement

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