Tax Administrative Penalty Interest Rates for November 2025

The Ministry of Finance has set the interest rates used to calculate tax administrative penalties for the period 1 – 30 November 2025. The rates are established by Treasury Regulation No 8/MK/EF/2025, signed by Director General of Economic and Fiscal Strategy (DJSEF) Febrio Nathan Kacaribu on behalf of the Minister of Finance on 30 October 2025.

The regulation implements the mandate of Treasury Regulation 488/KMK.010/2021, amended by Treasury Regulation 169/2025, which delegates monthly rate setting authority to the DJSEF. Rates are progressive, ranging from 0.51 % per month for ordinary late payments up to 2.17 % per month for serious violations, in line with the General Tax Provisions Law (UU KUP).

These interest charges affect taxpayers who delay payments, amend tax returns, or await tax refunds, with higher rates applied when an audit is already underway. A refund interest of 0.51 % per month is also provided when the government delays returning excess tax payments. The measures aim to give taxpayers clearer cost expectations and support fiscal planning.