DECISION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 4/MK/EF/ 2025 ON INTEREST AS THE BASIS FOR CALCULATING ADMINISTRATIVE SANCTIONS IN THE FORM OF INTEREST AND THE PAYMENT OF INTEREST FOR THE PERIOD FROM 1 AUGUST 2025 TO 31 AUGUST 2025 (KMK 4/MK/EF/2025)
SUMMARY:
- KMK 4/EF/2025 was established based on the FIFTH Provision of the Minister of Finance’s Decision No. 488/KMK.010/2021 on Interest Rates as the Basis for Calculating Administrative Sanctions in the Form of Interest and the Granting of Interest Compensation, the authority to set monthly interest rates as the basis for calculating administrative sanctions in the form of interest and the granting of interest compensation, as amended by KMK No. 169 of 2025 on Amendments to Minister of Finance Decision No. 488/KMK.010/2021 on Interest Rates as the Basis for Calculating Administrative Sanctions in the Form of Interest and the Granting of Interest Compensation, for the subsequent period is delegated in the form of a mandate to the Director General of Economic and Fiscal Strategy on behalf of the Minister of Finance;
- KMK 4/EF/2025 regulates: Set the monthly interest rate as the basis for calculating administrative penalties in the form of interest and interest compensation applicable from August 1, 2025 to August 31, 2025 as follows:
a. Administrative Sanctions
| NO | Provisions in the Law on General Provisions and Tax Procedures | Monthly interest rate |
| 1. | Article 19 paragraph (1), Article 19 paragraph (2), and Article 19 paragraph (3) | 0.55% (zero point five five percent) |
| 2. | Article 8 paragraph (2), Article 8 paragraph (2a), Article 9 paragraph (2a), Article 9 paragraph (2b), and Article 14 paragraph (3) | 0.96% (zero point nine six percent) |
| 3. | Article 8 paragraph (5) | 1.38% (one point three eight percent) |
| 4. | Article 13 paragraph (2) and Article 13 paragraph (2a) | 1.80% (one point eight zero percent) |
| 5. | Article 13 paragraph (3b) | 2.21% (two point two one percent) |
b. Imbalan Bunga
| Provisions in the Law on General Provisions and Tax Procedures | Tarif bunga per bulanMonthly interest rate |
| Article 11 paragraph (3), Article 17B paragraph (3), Article 17B paragraph (4), and Article 27B paragraph (4) | 0.55% (zero point five five percent) |
OTHER PROVISONS:
- KMK 4/EF/2025 was enacted on July 31, 2025
- KMK 4/EF/2025 came into effect on August 1, 2025
Author: Petrus Gabe Pandapotan
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