Tag
#MSME Tax
Showing 1-18 of 18 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
articleShopee, Tokopedia, Blibli, Lazada to Collect Income Tax
Shopee, Tokopedia, Blibli, and Lazada now collect income tax from online merchants under PMK 37/2025. The policy introduces no new tax.
Jul 8, 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
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
articleIndividual Limited Liability Company, an Opportunity for MSME Actors to Go Upmarket
The presence of Law Number 11 of 2020 is a breath of fresh air for Micro, Small, and Medium Enterprises (MSMEs). This is because, through this regulation, MSME players can form a special legal entity, called an Individual Limited Liability Company (LLC). By having a legal entity, MSME players will get solutions to various problems that they have had to face so far.
Aug 16, 2023
articleMUC-UTDI Collaborates, Socializing MSME Tax Provisions
In collaboration with Universitas Teknologi Digital Indonesia (UTDI), MUC Consulting held a seminar on tax obligations for Micro, Small, and Medium Enterprises (MSMEs).
Jun 23, 2023
articleOECD Examines the Practice of Presumptive Tax Regimes in the World
As the name implies, a presumptive tax regime is a tax collection conducted based on presumptions to approach net taxable income.
Feb 24, 2023
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
articleTax-Free Revenue Pegged at IDR 500 million in the HPP Law
The Harmonized Tax (HPP) Law pegs the non-taxable revenue limit at IDR 500 million and widens the range of personal taxable income at the lowest rate (5%) to IDR 60 million, from IDR 50 million previously.
Oct 8, 2021
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
articleTax Relaxation for Those Affected by Covid-19 is Extended Until December 2020
This expansion of incentives is carried out because the role of the incentives provided is no longer merely to mitigate the impact of the pandemic on a number of economic activities. Moreover, the expansion of relaxation was carried out as part of the National Economic Recovery (PEN) program.
Jul 20, 2020
articleDGT Reviews Tax Incentive Extension for MSMEs
Based on DGT data as of 10 July 2020, from 2.3 million MSME taxpayers who pay final income tax in 2019, only 201,000 have used this facility with an incentive value of IDR 129 billion from a total budget of IDR 2.4 trillion.
Jul 14, 2020
articleCovid-19 Spreading Escalates, the Recipient of Tax Incentive Widened to MSMEs
The government adds 18 sectors, with 749 Certain Business Classifications (KLU), recipients of tax incentive package and alleviates the burden of MSMEs by bearing the income tax for the April - September 2020 tax period.
May 1, 2020
articleAffected by Covid-19, MSMEs Are Free From Tax for 6 Months
This policy is still being discussed internally by the government. However, this stimulus is deemed necessary, as MSMEs are a group that provides a major contribution to the national economy, reaching 60% of the Gross Domestic Product (GDP), with labor absorption of 97%.
Apr 16, 2020
