<![CDATA[This study aims to evaluate the implementation of the Article 25 Income Tax (PPh) installment deferral policy at PT XYZ in 2023 and assess its impact on the company's tax compliance. This deferral policy was adopted by the company as a strategy to maintain cash flow liquidity amidst uncertain economic conditions. However, delaying these monthly installment payments could potentially affect compliance levels, both in terms of reporting timeliness and the accuracy of the final tax amount that must be settled at the end of the year. The research method used is a qualitative method with a descriptive case study approach. The data used include PT XYZ's 2023 financial statements, the application and approval letters for the Article 25 Income Tax deferral, as well as the company's tax payment and reporting records. Data collection techniques were conducted through documentation studies and interviews with the company's financial management. This study concludes that the installment deferral policy plays an important role as a temporary financial solution, but requires mature risk management to ensure the company remains compliant and avoids tax penalties in the future.]]>
Copyrights © 2026
