Strategi PPh 25 dalam Menghadapi Volatilitas Pasar 2026
DOI:
https://doi.org/10.61722/jaem.v3i3.11179Keywords:
Income Tax Article 25, market volatility, tax planning, cash flow management, tax digitalization, Income Tax Article 25, market volatility, tax planning, cash flow management, tax digitalizationAbstract
Increasing market volatility in 2026 due to global economic dynamics, interest rate changes, exchange rate fluctuations, and technological disruption will require companies to be more adaptive in managing their tax obligations, particularly Income Tax Article 25 (PPh 25). This study aims to analyze effective PPh 25 management strategies in the face of market uncertainty and to maintain corporate financial stability. The results indicate that PPh 25 management can no longer be carried out conventionally based on historical data but must be dynamic and adaptive to market conditions. Key strategies that can be implemented include requests for installment reductions (downsizing), fiscal sensitivity analysis, implementation of real-time data-based tax planning, integration of cash flow management into tax payments, diversification of revenue sources, and utilization of tax digitalization. The implementation of these strategies has been proven to reduce the risk of mismatch between the tax burden and the company's actual financial condition, while simultaneously improving tax efficiency and compliance. In conclusion, Income Tax Article 25 (PPh 25) should be viewed as a strategic instrument in corporate financial risk management, not simply an administrative obligation. An integrated approach between tax planning, financial management, and technology utilization is key to maintaining business sustainability amid market volatility in 2026.
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