Pre- Test IHT ke-4 Angsuran PPh Pasal 25
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- Q1
What is the purpose of Article 25 Income Tax (PPh Pasal 25)?
To reduce the company’s tax liability
To eliminate the obligation to file the Annual Tax Return (SPT Tahunan)
To defer tax payment until the end of the year
To evenly distribute the tax burden throughout the year
120s - Q2
The latest legal basis governing the reporting mechanism for Article 25 Income Tax installments is…
PER-11/PJ/2025
Minister of Finance Regulation (PMK) No.215/2018
Law on Harmonization of Tax Regulations (UU HPP) 2022
Government Regulation (PP) No. 50/2017
120s - Q3
The Article 25 Income Tax installment is calculated based on the previous year’s Annual Tax Return (SPT) reduced by…
Import duties and customs duties
Income Tax Article 21, 23, 22, and 24
Final income tax
Donations and CSR expenses
120s - Q4
Who does not use the general method of calculating Article 25 Income Tax installments?
Individual taxpayers with no business activities
New taxpayers
Regular corporate taxpayers
Small private companies
120s - Q5
Individual taxpayers with certain business activities are subject to Article 25 Income Tax installments of…
0.75% of monthly gross turnover
2% of gross turnover
1% of gross turnover
11% of sales revenue
120s - Q6
Article 25 Income Tax installments for Banks are calculated based on…
The company’s budget
Article 17 rate applied to net income from financial statements
Monthly gross turnover
Audited fiscal net profit
120s - Q7
For State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD), the calculation of Article 25 Income Tax installments is based on …
The previous year’s Annual Tax Return (SPT)
Import tax
Monthly turnover
The Work Plan and Budget (RKAP)
120s - Q8
Publicly listed companies and other taxpayers calculate Article 25 Income Tax installments based on…
The Work Plan and Budget (RKAP)
Financial statements minus income tax already withheld/collected
Gross turnover
Previous year’s Annual Tax Return only
120s - Q9
The Article 25 Income Tax installment calculation report must be submitted no later than…
10 days after the end of the tax period
20 days after the end of the reporting period
The end of the current fiscal year
7 days after the end of the tax period
120s - Q10
The minimum information that must be included in the Article 25 Income Tax installment calculation report includes…
Taxpayer’s name, audited financial statements, foreign tax credits
Taxpayer Identification Number (NPWP), turnover, operating expenses
Taxpayer’s name, NPWP, reporting period, tax base, amount of income tax
NPWP, turnover, cash flow statement
120s