Year-End Nears: DGT Pushes Article 25 Tax Instalment Adjustments

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is pushing for dynamic adjustment of Article 25 Income Tax instalments as the end of 2026 approaches.

Director General of Taxes, Bimo Wijayanto, said the DGT is closely monitoring business sectors showing strong growth through September 2026, ranging from trade and manufacturing to mining. He noted that such business growth will serve as one of the bases for the tax authority to identify sectors with the potential for increased Article 25 Income Tax instalments.

"With regard to dynamic adjustment, we will naturally look at sectors that have grown quite strongly up to September 2026 as a baseline," he said at the APBN Kita press conference, Friday (9/10/2026).

Bimo identified a number of sectors under DGT scrutiny, including trade, manufacturing, mining, transportation and warehousing as well as company services. Within the trade sector, activities under particular attention include online trading and motor fuel trading.

Meanwhile, in the manufacturing sector, contributors under the spotlight include the basic metals industry and the crude palm oil (CPO) industry. In the mining sector, the DGT is monitoring oil and gas mining activities.

In the business services sector, management consulting activities are also attracting attention.

In addition to these sectors, Bimo also noted revenue movements in the transportation and warehousing, construction and real estate sectors.

Dynamic adjustment refers to the revision of Article 25 Income Tax instalment amounts during the current tax year. This mechanism allows instalments to be increased when a taxpayer's business conditions show improvement, such that the estimated income tax payable exceeds the basis used for calculating the previous instalment.

Conversely, instalments may also be adjusted downward when a taxpayer's business declines. As such, adjustments to Article 25 income tax instalments take into account developments in the taxpayer's business conditions throughout the current year.

Pursuant to Article 120 paragraph (1) of the Director General of Taxes Regulation No. PER-11/PJ/2025, the DGT is authorised to increase Article 25 income tax instalments where the income tax expected to be payable is estimated to exceed 125% of the income tax used as the basis for calculating the instalment.

This push for dynamic adjustment of Article 25 income tax instalments is in line with the government's efforts to sustain tax revenue momentum for the remainder of the year. The Ministry of Finance (MoF) recorded tax revenue realisation through September 2026 of IDR1,607.6 trillion.

This realisation grew by 24.1% compared with the same period last year and is equivalent to 68.2% of the 2026 state budget tax revenue target of IDR2,357.7 trillion. To achieve this target, the DGT needs to collect IDR750.1 trillion in revenue over the final three months of the year. (dik)