Nov 2025 Tax Calendar: Income Tax Payment & Reporting Deadlines

In November 2025, both corporate and individual taxpayers must settle the Income Tax (PPh) for the October tax period by 17 November and file the monthly Tax Return (SPT) by 20 November. These deadlines cover all PPh categories, including Articles 21, 22, 23, 26 and the final UMKM rate.

The uniform payment deadline of the 15th of each month is set by Ministry of Finance Regulation No. 81/2024; because 15 November 2025 falls on a Saturday (a national holiday), the deadline is automatically moved to the next working day, 17 November. Monthly filing must be done electronically through the Coretax platform as required by Regulation No.

Taxpayers can use the Taxpayer Portal or connected applications to make e‑Billing payments, upload withholding certificates, and submit the SPT in a single digital ecosystem. Adhering to these dates avoids administrative penalties and simplifies overall tax compliance.