Keywords: Limit Tax Credit, Income Tax (VAT) of Article 24, Ms. Angsuran PPh yang harus dibayar sendiri oleh WP untuk setiap bulan pada tahun berjalan. Batas Waktu Pembayaran PPh Pasal 25 Misalnya: untuk bulan Februari 2014, angsuran PPh 25 harus dibayar paling lambat 15 Maret 2014. This is done in order to avoid double pejak so as not to burden the detriment of taxpayers. Pembayaran angsuran PPh 25 untuk wajib pajak badan yaitu Penghasilan Kena Pajak (PKP) x 25 (Tarif Pasal 17 ayat (1) huruf b UU PPh). Foreign tax creditable done in the company consolidated income from abroad with income in Indonesia but does not exceed the calculation of tax payable by the Income Tax Law. Indonesia implemented a policy of crediting method is limited (Ordinary Credit Method) by applying maximum tax credit calculation is done for each country (per country limitation).

Each year, Indonesia continues to increase state revenues through tax sector which will be used to build the country's economy through infrastructure development and development of other important sectors. Calculation of income tax paid or payable abroad that may be credited against income tax payable on the total income tax payer in the country has been set out clearly by the provisions of Article 24 of the Income Tax Act.

Lalu pada Juli 2022 telah diterbitkan SKP Tahunan Pajak 2021 yang menghasilkan besarnya angsuran pajak setiap bulan sebesar Rp 1.500.000. There are many ways for a country's income can continue to grow, one of them through the tax sector. Perhitungan PPh Pasal 25 ayat (4) Berdasarkan SPT Tahunan PPh Tahun Pajak 2021 yang disampaikan Wajib Pajak dalam bulan Maret 2022, perhitungan besarnya angsuran pajak yang harus dibayar ialah Rp 1.000.000. With the increase in personal income residents of a country will automatically increase the income of a country anyway. SPT tahunan PPh Badan tahun 2015 and pembayaran kekurangan PPh Final Pasal 4. The goal of each state is established is to improve the lives or well-being of its people are reflected in the revenue / increasing personal income. on Government Regulation number 46 year 2013 about income tax from business.

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