Minister of Finance Decree Interest Rate (KMK) - KMK No.: 2/MK/EF/2025 • Effective Period: July 01, 2025 - July 31, 2025
Home Minister of Finance Decree Interest Rate (KMK) KMK No.: 2/MK/EF/2025 • Effective Period: 01 Juli 2025 - 31 Juli 2025
The Minister of Finance Decree Interest Rates (KMK)
Information of the percentage set by the government as the basis for calculating administrative penalties or compensation in taxation.
MINISTER OF FINANCE DECREE INTEREST RATES (KMK)
KMK No.: 2/MK/EF/2025
Effective Period: July 01, 2025 - July 31, 2025
Administrative Sanctions
No Law on General Provisions and Tax Procedures (KUP Law) Monthly rate of interest
1 Article 19 paragraph (1), Article 19 paragraph (2), and Article 19 paragraph (3) 0.58% (zero point five eight percent)
2 Article 8 paragraph (2), Article 8 paragraph (2a), Article 9 paragraph (2a), Article 9 paragraph (2b), and Article 14 paragraph (3) 1.00% (one percent)
3 Article 8 paragraph (5) 1.41% (one point four one percent)
4 Article 13 paragraph (2) and Article 13 paragraph (2a) 1.83% (one point eight three percent)
5 Article 13 paragraph (3b) 2.25% (two point two five percent)

Interest Compensation
No Law on General Provisions and Tax Procedures (KUP Law) Monthly rate of interest
1 Article 11 paragraph (3), Article 17B paragraph (3), Article 17B paragraph (4), and Article 27B paragraph (4) 0.58% (zero point five eight percent)
Source: The Ministry of Finance of the Republic of Indonesia
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