<![CDATA[This research evaluates the tax management of Income Tax (PPh) Article 25 installments at CV. SKS during the 2025 Tax Year, aiming to minimize the risk of tax overpayment caused by declining turnover. PPh Article 25 is calculated based on the previous year’s tax liability, which may not reflect current business conditions, particularly when turnover decreases significantly. Without adjustment, excessive installments may result in tax overpayments that affect company liquidity and flexibility, although the excess can be compensated or refunded. In 2025, CV. SKS experienced turnover fluctuations and, with assistance from SHC Manado Tax Consultant Office, evaluated its tax obligations and applied for a reduction in PPh Article 25 installments. Although the first application was rejected, a re-evaluation using updated projections resulted in approval of the second application. The findings demonstrate that this tax management effectively aligned tax obligations with actual business conditions and minimized the risk of overpayment. Following approval of the second application, total PPh Article 25 installment payments were controlled at Rp169,493,144, while the 2025 Annual Tax Return reported an underpaid PPh of only Rp369,617, down significantly from Rp8,238,570 in 2024. Thus, the strategy effectively supported cash flow and minimized overpayment risk without violating applicable tax regulations.]]>
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