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All Journal Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Sapwan Sapik Nasution
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluasi Efektivitas PPh 25 dalam Meningkatkan Pendapatan Pajak dan Mengurangi Beban Pajak pada Wajib Pajak Sapwan Sapik Nasution; Azzahra Dinda Aulia; Zaki Maulana
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 4 (2025): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i4.1569

Abstract

This study aims to evaluate the effectiveness of the implementation of Income Tax Article 25 (PPh 25) in increasing state tax revenue and reducing the tax burden on taxpayers. PPh 25 is a mechanism for periodic tax installment payments made by taxpayers based on estimated tax liabilities. This research adopts a descriptive quantitative approach using secondary data obtained from the Directorate General of Taxes’ reports, supported by questionnaires distributed to taxpayers within a specific Tax Service Office (KPP) area. The results show that the implementation of PPh 25 contributes significantly to tax revenue by encouraging taxpayer compliance and ensuring a stable cash flow for the state. Additionally, the installment system of PPh 25 helps reduce the annual tax burden on taxpayers both psychologically and administratively, as obligations are paid in stages. However, challenges remain in the accuracy of estimating tax liabilities, which can lead to overpayment or underpayment. Therefore, more intensive socialization and technical guidance are needed to improve taxpayers’ understanding and compliance with the PPh 25 mechanism.
Co-Authors Azzahra Dinda Aulia Zaki Maulana