Which Coretax PPh 25 Installment Type Fits Your Entity
In 2026, many Bali businesses open Coretax and see the new installment choices for the first time.
If you pick the wrong type, you can overpay monthly or trigger corrections that waste staff time.
Coretax is built to match your taxpayer category, but you still need a clear payment workflow. Coretax payment manual
This guide explains the main types, what data Coretax uses, and where teams make costly assumptions.
Use it if you run a PT in Bali, manage a branch, or handle finance for a group with mixed profiles.
By month-end, your goal is simple: the right type, clean credits, and payments that match real cash flow.
Table of Contents
- Why the Coretax PPh 25 menu matters for Bali cash flow
- Coretax PPh 25 menu basics and the standard installment
- New taxpayers and mergers: choosing the right PPh 25 type
- Banks and regulated entities: PPh 25 logic inside Coretax
- Real Story — Coretax PPh 25 menu mistake in a Canggu PT
- BUMN/BUMD installments: RKAP budgets and PPh 25 evidence
- Listed firms: quarterly profit drives PPh 25 installments
- Coretax PPh 25 menu for OPPT and multi-outlet individuals
- FAQ’s About Coretax PPh 25 menu for Bali teams in 2026
Why the Coretax PPh 25 menu matters for Bali cash flow
Coretax PPh 25 menu decides how your monthly cash leaves the business in Bali.
When the type matches your profile, installments track profit reality, not old assumptions.
When the type is wrong, you may pay too much for months and only fix it after audits or refunds.
Coretax PPh 25 menu starts with the standard method many PTs already know.
Coretax pulls last annual return tax payable, reduces eligible credits, then spreads it across months.
Your Bali control point: reconcile withholding credits and prior payments before you accept the default.
Coretax PPh 25 menu changes for new taxpayers and entities formed by restructuring.
Installments may be set from predecessor data or tax office determination, not your first-year guess.
In Bali, document the legal event, NPWP history, and the basis used, so finance can defend the number.
Coretax PPh 25 menu includes bank-style calculations that don’t follow the standard split.
For regulated entities, the base comes from fiscal net income and specific credit offsets.
If you serve Bali clients as a bank unit, align tax, finance, and reporting calendars to avoid mismatch.
Coretax PPh 25 menu confused Rina, a finance lead at a Canggu trading PT in 2026.
She chose the standard type, but the company had just merged a sister entity and the base was wrong.
After two months of overpayment, they rebuilt the installment basis, kept evidence, and stabilized cash flow.
Coretax PPh 25 menu for BUMN/BUMD follows an RKAP-driven logic, not last-year tax only.
If you work with a Bali-linked BUMD project, confirm whether RKAP profit drives the next installments.
Keep the approved budget, revisions, and credit detail ready, because variance explanations are expected.
Coretax PPh 25 menu can adjust using quarterly results for listed or reporting taxpayers.
The system uses running profit from periodic reports and applies the installment for the next cycles.
Bali teams should lock a quarterly close checklist so the installment type and numbers move together.
Coretax PPh 25 menu also serves OPPT, where installments are tied to turnover per outlet.
If you operate multiple Bali outlets, the installment can be a percentage of gross sales per location.
Separate outlets, keep clean sales evidence, and avoid mixing OPPT logic with final UMKM tax regimes.
Start with your taxpayer profile in Coretax, then confirm it matches your latest annual return position.
Changes may require adjustments and evidence. Treat changes as controlled actions, not quick toggles.
Missing credits, wrong fiscal adjustments, and outdated profile flags are the usual causes of wrong installments.
Monitor monthly results and consider formal reduction routes when eligible, supported by clean books.
No. Bali businesses follow national rules, but local operational discipline decides whether you comply smoothly.
Use the tax authority’s page for the installment rules and keep it in your compliance file. Official Article 25 installment regulation
Need a Bali-ready Coretax setup for PPh 25 this month? Chat with our tax team on WhatsApp.
