Next Year's Tax Outlook: MUC Holds General Training in November 2025
JAKARTA. MUC Consulting held a general training session attended by its professionals, carrying the theme “The 2026 Tax Policy Direction.”
The event featured Subagio Effendi, Ph.D., Head of the Tax Policy Impact Analysis Subdivision at the Directorate General of Taxes (DGT), as the main speaker.
During the session, which took place on Tuesday (18/11), Subagio outlined some tax-related challenges currently facing Indonesia. One key issue is the country's stagnant tax ratio, which remains at around 10%.
Subagio also detailed the pressure on tax revenues, noting that it affects almost all types of taxes, including the three main contributors to state revenue: Value-Added Tax (VAT), Corporate Income Tax, and Individual Income Tax.
In response to these challenges, the government is preparing a series of tax policy measures aimed at safeguarding revenue performance in the coming year. Below are some of the planned initiatives.
Amendment to Final Income Tax Provisions for MSMEs
The government is set to issue a revision to Government Regulation No. 55 concerning the 0.5% final income tax facility for micro, small, and medium enterprises (MSMEs). Under the upcoming regulation, the time limit for the facility’s validity will be removed.
However, the facility will be limited to individual MSME taxpayers, sole proprietorships, and cooperatives, unlike the current provision, which also applies to limited liability companies (PT), limited partnerships (CV), firms, and village-owned enterprises (BUMDesa).
Subagio explained that this change is intended to ensure the facility is better targeted.
Implementation of Income Tax Article 22 Collection by Marketplaces
The government also plans to implement the imposition of Income Tax Article (ITA) 22 on electronic trading activities conducted through marketplaces. This provision is regulated under the Minister of Finance Regulation (PMK) No. 37 of 2025.
However, as of now, the government has not yet appointed any marketplaces to collect ITA 22 on these e-commerce transactions.
Implementation of Taxation on Crypto Transactions
Another policy the government plans to optimize next year is the taxation of crypto transactions. According to Minister of Finance Regulation (PMK) No. 50 of 2025, crypto transactions will be subject to final Income Tax Article 22.
In addition to the three previously mentioned regulations, the government is also formulating several other tax policies, including those related to insurance, limitations on interest expense deductions, and taxation of cross-border digital transactions. However, these policies are still under discussion.
During the session, a Transfer Pricing Partner at MUC Consulting stated that these policies will significantly impact overall tax practices. Therefore, it is important for all stakeholders to understand both the current challenges and the policy responses being developed.
Through this General Training event, they expressed hope that MUC professionals will remain aligned with real-world conditions and the direction of tax policy, ensuring that every recommendation and input provided remains relevant and impactful. (ASP/KEN)
