DGT Reminds Taxpayers of 15th Deadline for PPh Pasal 25

The Directorate General of Taxes (DGT) reminded taxpayers that PPh Pasal 25 installments must be paid no later than the 15th of each month. The reminder was posted on the DGT’s social media on 7 December 2025.

The 15th‑day deadline follows Treasury Regulation No 81/2025, which took effect on 1 January 2025 and standardises the payment schedule. DGT also outlined how to generate a billing code via the Coretax Administration System by selecting the Self‑Service → Billing Code menu and using account code 411125‑100 for individuals or 411126‑100 for entities.

Paying on time prevents administrative penalties and ensures the payment is recorded correctly in the system. The uniform deadline simplifies tax compliance for both taxpayers and the tax authority.