PMK 72/2025: PPh 21 Refund Rules for Tourism Workers

Minister of Finance Regulation No. 72 of 2025 (PMK 72/2025) introduces a special provision for the government‑covered PPh 21 facility (DTP) for permanent tourism sector employees. The rule takes effect from October 2025 and outlines the refund and compensation mechanism for excess PPh 21.

When the PPh 21 withheld with DTP assistance exceeds the tax liability for the fiscal year, the excess can be refunded or carried forward only for the portion not covered by DTP. Employers must prepare workpapers on the over‑payment and issue additional tax slips for the non‑DTP portion.

The provision gives certainty to tourism workers—for example, an employee earning Rp9 million monthly with a double‑salary bonus—by limiting the refundable excess from Rp1.425 million to Rp1.200 million. For businesses, the clear reporting requirement helps manage tax cash flow and prevent future overpayments.