EFEKTIVITAS PELAKSANAAN PAJAK PENGHASILAN PASAL 25 DALAM MENINGKATKAN KETAATAN WAJIB PAJAK DI INDONESIA

Abstract

Article 25 Income Tax (PPh 25) is one of the tax instruments that functions as a monthly installment for the tax that must be paid during the current year. The purpose of this article is to explain how PPh 25 works, the calculation methods used, and also to assess its impact on the level of taxpayer compliance in Indonesia. With a descriptive approach and literature review, this article discusses the legal basis, applicable regulations, and the implementation of Article 25 Income Tax (PPh 25) in daily practice. The analysis results show that a strong understanding of PPh 25 and the ease of the payment administration process significantly contribute to improving tax compliance. In addition, obstacles in reporting and the lack of tax education are major challenges that must be addressed through improved services from the Directorate General of Taxes and continuous outreach programs. It is hoped that this article can serve as a reference for academics, professionals, and policymakers to design a more effective and efficient tax system.

Keywords: Income Tax, Article 25, tax compliance, tax calculation, tax administration.