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#Extension of Final Income Tax for MSMEs
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articlePurbaya Explains Why CVs and PTs Are Excluded from 0.5% Final Tax
The government excludes CVs and PTs from the 0.5% final MSME tax to prevent abuse and ensure the incentive reaches its intended beneficiaries.
Jul 16, 2026
articleRevision to Government Regulation 55/2022: No Time Limit for Final Income Tax for Individual MSME Taxpayers
The government has finalized the revision of Government Regulation (PP) No. 55/2022, which governs final income tax for MSMEs. Individual MSME taxpayers will continue to enjoy the 0.5% final income tax rate without a time limit, while the facility for corporate taxpayers will be revoked to prevent tax avoidance. Learn about the policy changes and their impact on business actors.
Nov 21, 2025
articleExtended, Final Income Tax for Individual MSME Taxpayers Valid Until 2029
The government has officially extended the 0.5% final income tax facility for individual MSMEs until 2029. This policy is aimed at easing the tax burden, with a budget allocation of IDR 2 trillion in 2025 for 542 thousand taxpayers.
Sep 16, 2025
