Tag
#Micro, Small, and Medium Enterprises (MSME)
Showing 1-12 of 12 items
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
articleDGT Urges Taxpayers to Await Official Regulation on 0.5% Final Income Tax Extension
Individual taxpayers who have been using the 0.5% Final Income Tax (ITA) facility since 2028 have been assured of a one-year extension until the end of 2025, but the regulation for this extension has yet to be issued.
Mar 29, 2025
articleBreaking Down Tax Compliance Strategies in Construction with MUC Consulting and Appeknas
Tax compliance in the construction services sector is crucial for business operators. To address this, MUC Consulting collaborated with Aspeknas to hold a webinar titled "Tax Compliance Strategies for Construction Services: Optimizing Rates and Reporting in Line with the Latest Regulations.
Mar 19, 2025
articleExpand the Tax Base, Government to Lower MSME Threshold to IDR 3.6 Billion Per Year
The government plans to lower the income threshold for MSME (Micro, Small, and Medium Enterprises) business actors subject to income tax from IDR 4.8 billion to just IDR 3.6 billion per year.
Dec 20, 2024
articleThe 0.5% Final Income Tax Period for MSMEs Extended
The period of imposition of the 0.5% final Income Tax (PPh) rate for MSME taxpayers will be extended.
Nov 30, 2024
articleMSME Final Income Tax Facility of 0.5% is Expanded
Previously, this facility was only used by individuals and corporate taxpayers in the form of Cooperatives, Limited Partnerships (CV) and Limited Liability Companies (PT). However, now it can be enjoyed by Village-owned Enterprises (BUMDes) or Joint Village-owned Enterprises (BUMDESma).
Jan 10, 2023
articleQuestioning the Expansion of the Tax Base: Reducing VAT Threshold vs MSME Final Income Tax
The expansion of the tax base needs to be encouraged through intensification and extensification policies, as well as simplification of the taxation system, while still upholding the value of justice. Efforts to expand the tax base should focus more on economic activities and transactions in sectors that have not been included in the tax system radar (shadow economy).
Sep 13, 2021
articleThe Government Provides Certain Taxpayers' Concessions from Bookkeeping Obligation
The government has just issued a new regulation regarding the exemption of bookkeeping for individual taxpayers. Even though it is excluded, taxpayers are still required to do the recording.
Jun 17, 2021
articleTaxpayer Status Validation to Registering Tax ID Number Can Now Be Done at Bank
The facility issued is a part of government effort in encouraging economic recovery affected by Corona Virus Disease 2019 (Covid-19). Among others, related to the provision of interest subsidy facilities or margins on credit to Micro, Small and Medium Enterprises (MSMEs) that require liquidity assistance to support their business activities, with the condition that the related MSMEs already have Tax ID Number.
Jul 23, 2020
articleInflation in March Recorded at 0.1%
The inflation rate is lower than the monthly inflation in the same period in 2019, which recorded at 0.11%.
Apr 2, 2020
articleFinal Tax on MSME, Incentive or Disincentive?
The issuance of Government Regulation Number 23 Year 2018 becomes the policy reinforcement especially for Taxpayers with revenue less than IDR4.8 billion per year. The extra is the final income tax rate that is cut from 1% to 0.5%.
Aug 28, 2018
