Navigating PMK No. 72 of 2025: Why Expert Tax Consultation Is Essential for Your Business

Indonesia’s government is consistently reinforcing its fiscal policy to bolster national competitiveness and support ongoing recovery efforts.

One of the latest measures — Minister of Finance Regulation No. 72 of 2025 (PMK 72/2025) — expands the scope of Income Tax Article 21 borne by the government (PPh 21 DTP) to benefit labor-intensive industries and the tourism sector.

While the policy offers significant cash-flow and payroll advantages, its implementation process is complex. Businesses must meet eligibility criteria, maintain accurate reporting, and align their company classification (KLU) with the Directorate General of Taxes (DGT) database.

This is where professional tax consultation becomes critical.

Understanding PMK 72/2025 at a Glance

Under PMK 72/2025, the government temporarily takes over the employee income tax burden for certain sectors:

• Textiles, footwear, furniture, leather & leather goods → January–December 2025
• Tourism sector → October–December 2025

Eligible employers can pay employees their full salary without deducting PPh 21, while the government bears the tax cost. In practice, this incentive can:

• Improve business liquidity and working capital,
• Increase employee take-home pay, and
• Enhance competitiveness in domestic and export markets.

However, incorrect implementation or incomplete documentation can lead to disqualification or even tax exposure.

Common Challenges Faced by Businesses

Despite its potential, many businesses struggle with:

• Determining whether their KLU (Business Classification Code) qualifies.
• Calculating the correct amount of PPh 21 DTP for eligible employees.
• Preparing and filing supporting documents required under PMK 72/2025 (Annexes A–C).
• Adjusting payroll systems to reflect DTP calculations.
• Coordinating reporting through the DGT’s e-filing system.

Without proper guidance, businesses risk losing the incentive or facing audit penalties for procedural errors.

How Tax Consultation Service Can Assist You?

Partnering with a qualified tax consultant ensures your company benefits from PMK 72/2025 efficiently and compliantly. Here’s how a professional advisory team adds value:

a. Eligibility Assessment

Consultants verify your company’s sector classification (KLU), review your OSS-RBA registration, and confirm eligibility under the regulation.

b. Tax Calculation and Documentation

They prepare detailed PPh 21 DTP computation worksheets, issue withholding slips, and ensure that all reports follow DGT-approved formats.

c. Payroll System Alignment

Advisors help synchronize HR and finance systems so the DTP incentive is reflected accurately on payslips and accounting ledgers.

d. Compliance and Reporting

Consultants guide you in submitting SPT Masa PPh 21/26 reports and supporting evidence on time, minimizing the risk of audit findings.

e. Strategic Advisory

Beyond compliance, expert consultants provide insight into how the incentive can be integrated into financial planning, budgeting, and workforce retention strategies.

Why Choose a Tax Professional Guidance Now?

Implementing PMK 72/2025 correctly is a time-sensitive opportunity — and your company’s compliance in 2025 will directly affect its fiscal credibility in future audits or government programs.

By engaging a trusted tax consultant like Business Hub Asia, you can:

• Secure maximum incentive benefits within the allowed period,
• Avoid costly administrative mistakes,
• Enhance compliance reputation with the Ministry of Finance and DGT, and
• Free up internal resources to focus on core business operations.

PMK No. 72 of 2025 is a valuable fiscal incentive designed to strengthen Indonesia’s industrial and tourism sectors. Yet, its success depends on accurate execution and compliance discipline.

Partnering with a seasoned tax consulting firm is essential for business owners to fully realize the benefits, such as cost savings and improved workforce morale. Business Hub Asia is ready to assist you in optimizing your company tax through our services.

• Eligibility review and KLU verification
• PPh 21 DTP calculation and documentation support
• OSS and DGT data alignment
• Monthly reporting and SPT Masa filing assistance
• Strategic payroll and cash-flow optimization

With a team of licensed tax professionals and corporate legal experts, we help your company implement government incentives efficiently, transparently, and risk-free.