摘要:Income Tax Act (Income Tax) set the tax on income (profit) received or accruedby a private person or entity. The provisions of article 25 Income Tax Actgoverning the calculation of the monthly installment must be paid by thetaxpayer in the current year. Benefit from Income Tax Article 25 is an upfrontpayment which aim is to relieve the burden on taxpayers by the end of the year,because of tax installments already paid by the taxpayer in the current year is adeduction or tax credit from the amount payable to be paid by the taxpayer. Thepurpose of this research is to know how many installments of income tax article25 PT ANTAM Tbk and PT Timah Tbk in 2006 and 2007. PT Antam Tbk.