Home KMK Interest Rates • Effective Period: 01 September 2025 - 30 September 2025
KMK Interest Rates
Information of the percentage set by the government as the basis for calculating administrative penalties or compensation in taxation.
KMK Interest Rates • Effective Period: 01 September 2025 - 30 September 2025
MINISTER OF FINANCE DECREE INTEREST RATE
KMK No.: 5/MK/EF/2025
Effective Period: 01 September 2025 - 30 September 2025
Sanksi Administrasi
No Ketentuan dalam Undang-Undang mengenai Ketentuan Umum dan Tata Cara Perpajakan Tarif bunga per bulan
1 Pasal 19 ayat (1), Pasal 19 ayat (2), dan Pasal 19 ayat (3) 0,54% (nol koma lima empat persen)
2 Pasal 8 ayat (2), Pasal 8 ayat (2a), Pasal 9 ayat (2a), Pasal 9 ayat (2b), dan Pasal 14 ayat (3) 0,95% (nol koma sembilan lima persen)
3 Pasal 8 ayat (5) 1,37% (satu koma tiga tujuh persen)
4 Pasal 13 ayat (2) dan pasal 13 ayat (2a) 1,79% (satu koma tujuh sembilan persen)
5 Pasal 13 ayat (3b) 2,20% (dua koma dua nol persen)
Imbalan Bunga
No Ketentuan dalam Undang-Undang mengenai Ketentuan Umum dan Tata Cara Perpajakan Tarif bunga per bulan
1 Pasal 11 ayat (3), Pasal 17B ayat (3), Pasal 17B ayat (4), dan Pasal 27B ayat (4) 0,54% (nol koma lima empat persen)
Sumber : Kementerian Keuangan Republik Indonesia
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