Steps for Submitting Installment Reduction Article 25

Oct 13, 2025 by windailys.com 132 views

Introduction

In an effort to realize national development and achieve the welfare of the community, the Indonesian government is very focused on increasing state revenue, especially from the tax sector. Tax is the largest source of income from the country, and to encourage active people in tax obligations, the *self assessment *system is implemented. This system gives the authority to taxpayers to calculate, deposit, and report the amount of tax owed.

One type of tax that must be paid by an individual or entity is the Income Tax (PPh). To facilitate taxpayers in paying PPh, the government provides an opportunity for taxpayers to pay taxes in the current year. One form is the payment of income tax installments, known as Article 25 PPh.

Many taxpayers do not understand the process of applying for Article 25 Income Tax installments, so they are reluctant to pay it. This article will discuss in detail the procedure for requesting the reduction in installments of Article 25 Income Tax for individuals at the East Medan Primary Tax Service Office.

Steps for Submitting Installment Reduction Article 25

The following are the steps that must be taken by the Taxpayer to submit a reduction in Income Tax Institutions Article 25:

Document Preparation

*** Application for requesting Installment Reduction Article 25 **: This letter must be written officially by containing the identity of the Taxpayer, NPWP, the reasons for requests for installment reduction, and the desired installment amount. *** Proof of Income **: Documents showing taxpayer income during a certain period, such as salary slip, financial statements, or proof of business transactions. *** Evidence of expenditure **: Documents showing taxpayer expenditure over a certain period, such as proof of payment of bills, purchase invoices, or other transaction proofs. *** Certificate from the Bank **: Certificate from the bank stating the taxpayer's account balance. *** Photocopy of KTP **: Photocopy of Valid Taxpayer KTP. *** Photocopy of NPWP **: Photocopy of Taxpayer NPWP that is still valid. *** Power of Attorney (if represented) **: Power of Attorney signed by the Taxpayer who gives the authority to others to submit an application.

Submission of Application

After the document is complete, the taxpayer can submit an application for reducing the Income Tax Installment Article 25 to the East Medan Pratama Tax Office.
Application can be submitted directly to the tax office, by post, or online through the official website of the Directorate General of Tax (DGT).

Verification

The tax officer will verify the submitted documents.
The clerk will check the completeness of the document and the validity of the data listed in the document.
Officers will also check taxpayer data in the tax information system.

Decision

After the verification is complete, the tax officer will decide whether the application for reducing the Income Tax Article 25 is approved or rejected.
If approved, the Taxpayer will receive a decree to reduce the Income Tax Installment Article 25.
If rejected, the taxpayer will receive a rejection letter that contains reasons for rejection.

Tips for Increasing the Opportunity for Approval of the Application

Prepare a Strong Reason

*** Explain in detail the reasons for reducing installment installments Article 25. Mention a concrete example of revenue decline or increased expenditure that makes taxpayers difficult to pay installments.

Complete and Valid Documents

*** Make sure the proposed documents are complete and in accordance with applicable regulations. Avoid document counterfeiting because it can be fatal.

Good Communication

*** Being open and honest when communicating with tax officials. Give a clear and easy to understand explanation of your financial condition.

Submit an Application Before the Time Limit

*** Avoid delaying the submission of the application until it is close to the time limit. Make sure you give enough time for tax officials to process the application.

Conclusion

Recognizing and understanding the procedure for requesting the reduction in installments of Article 25 Income Tax is very important for taxpayers, especially for individuals who have difficulty paying tax installments. With complete requirements, strong reasons, and good communication, the opportunity for approval of the application will be higher. Information and guidelines available on the official DGT website can also assist taxpayers in understanding the necessary procedures and requirements.

Frequently Asked Questions

Q: What is the purpose of Article 25 Income Tax installments?

A: The purpose of Article 25 Income Tax installments is to provide an opportunity for taxpayers to pay taxes in the current year.

Q: What are the requirements for submitting an application for reducing Income Tax installments Article 25?

A: The requirements for submitting an application for reducing Income Tax installments Article 25 include a written application, proof of income, evidence of expenditure, certificate from the bank, photocopy of KTP, photocopy of NPWP, and power of attorney (if represented).

Q: How can I submit an application for reducing Income Tax installments Article 25?

A: You can submit an application for reducing Income Tax installments Article 25 directly to the tax office, by post, or online through the official website of the Directorate General of Tax (DGT).

Q: What happens if my application for reducing Income Tax installments Article 25 is rejected?

A: If your application for reducing Income Tax installments Article 25 is rejected, you will receive a rejection letter that contains reasons for rejection.

Q: How can I increase my chances of approval for my application for reducing Income Tax installments Article 25?

A: You can increase your chances of approval for your application for reducing Income Tax installments Article 25 by preparing a strong reason, complete and valid documents, good communication, and submitting an application before the time limit.

Q: What is the purpose of Article 25 Income Tax installments?

A: The purpose of Article 25 Income Tax installments is to provide an opportunity for taxpayers to pay taxes in the current year. This allows taxpayers to pay their taxes in installments, rather than all at once, which can be beneficial for those who have difficulty paying their taxes in full.

Q: What are the requirements for submitting an application for reducing Income Tax installments Article 25?

A: The requirements for submitting an application for reducing Income Tax installments Article 25 include:

A written application
Proof of income
Evidence of expenditure
Certificate from the bank
Photocopy of KTP
Photocopy of NPWP
Power of attorney (if represented)

Q: How can I submit an application for reducing Income Tax installments Article 25?

A: You can submit an application for reducing Income Tax installments Article 25 directly to the tax office, by post, or online through the official website of the Directorate General of Tax (DGT).

Q: What happens if my application for reducing Income Tax installments Article 25 is rejected?

A: If your application for reducing Income Tax installments Article 25 is rejected, you will receive a rejection letter that contains reasons for rejection. You can then appeal the decision by submitting a new application or by contacting the tax office to discuss your options.

Q: How can I increase my chances of approval for my application for reducing Income Tax installments Article 25?

A: You can increase your chances of approval for your application for reducing Income Tax installments Article 25 by:

Preparing a strong reason for requesting a reduction in installments
Ensuring that your documents are complete and valid
Communicating clearly and honestly with tax officials
Submitting your application before the time limit

Q: What is the deadline for submitting an application for reducing Income Tax installments Article 25?

A: The deadline for submitting an application for reducing Income Tax installments Article 25 varies depending on the tax office and the specific requirements of the application. It is best to check with the tax office directly for the most up-to-date information.

Q: Can I submit an application for reducing Income Tax installments Article 25 online?

A: Yes, you can submit an application for reducing Income Tax installments Article 25 online through the official website of the Directorate General of Tax (DGT). However, you will need to ensure that you have all of the required documents and information before submitting your application.

Q: What happens if I miss the deadline for submitting an application for reducing Income Tax installments Article 25?

A: If you miss the deadline for submitting an application for reducing Income Tax installments Article 25, you may be subject to penalties and fines. It is best to submit your application as soon as possible to avoid any potential consequences.

Q: Can I appeal a decision to reject my application for reducing Income Tax installments Article 25?

A: Yes, you can appeal a decision to reject your application for reducing Income Tax installments Article 25 by submitting a new application or by contacting the tax office to discuss your options.

Q: What is the process for appealing a decision to reject my application for reducing Income Tax installments Article 25?

A: The process for appealing a decision to reject your application for reducing Income Tax installments Article 25 typically involves submitting a new application or contacting the tax office to discuss your options. You will need to provide additional information and documentation to support your appeal.

Q: How long does it take to process an application for reducing Income Tax installments Article 25?

A: The processing time for an application for reducing Income Tax installments Article 25 can vary depending on the tax office and the specific requirements of the application. It is best to check with the tax office directly for the most up-to-date information.

Q: Can I get help with submitting an application for reducing Income Tax installments Article 25?

A: Yes, you can get help with submitting an application for reducing Income Tax installments Article 25 by contacting the tax office or seeking the assistance of a tax professional.