Jakarta, CNBC Indonesia - The latest government regulation (PP)\nserving as the basis for implementing the 0.5% final income tax (PPh)\nrate for SMEs has been completed.<\/p>\n
Finance Minister Purbaya Yudhi Sadewa stated that the new PP, which\nrevises PP 55\/2022, has undergone harmonisation at the State Secretariat\nMinistry. Only the announcement remains to be made.<\/p>\n
\u201cIt is being processed and will be issued shortly,\u201d Purbaya said at\nhis office in Jakarta on Tuesday (7\/4\/2026).<\/p>\n
He assured that the new SME final income tax regulation will be\nreleased in the first semester of 2026. However, Purbaya could not yet\ndisclose the exact date.<\/p>\n
\u201cIt\u2019s already finished, and harmonisation is done,\u201d Purbaya\nremarked.<\/p>\n
Previously, the Director General of Taxation, Bimo Wijayanto, said\nthat the revision of the PP regulating the 0.5% final income tax rate\nfor SMEs should have been completed last year and effective this year.\nHowever, the process is still ongoing.<\/p>\n
\u201cRegarding the SME final income tax, PP 55 is still being processed\nagain this year,\u201d Bimo said at the Tax Class event at the DJP Head\nOffice in Jakarta, quoted on Friday (6\/3\/2026).<\/p>\n
Bimo did not provide further explanation on why the provision needed\nto be revised again this year, resulting in the new regulation not yet\nbeing issued.<\/p>\n
However, the Finance Minister\u2019s Special Staff for Tax Compliance, Yon\nArsal, acknowledged that this re-revision process caused the\nimplementation of the provision to be delayed, from the original plan of\neffective 1 January 2026.<\/p>\n
\u201cOf course, it was supposed to apply from 1 January 2026.<\/p>\n
Because the procedure was a bit late. It turns out there were some\nadministrative procedures that we had to redo,\u201d Yon explained.<\/p>\n
Yon clarified that the newly overhauled provision relates to\nadministrative issues in the implementation of the SME final income tax.\nOnce the substantive provisions are finalised, he assured that it will\nbe reviewed again by Finance Minister Purbaya Yudhi Sadewa in the near\nfuture.<\/p>\n
\u201cThe Minister will then approve it, and we will send it back to the\nPalace for signing. We hope that in the near future it can be expedited\nfor implementation,\u201d Yon stated.<\/p>\n
\u201cBecause in principle, as announced, it remains applicable. While\nwaiting for the ongoing administrative process,\u201d he emphasised.<\/p>\n
For information, the Assistant Deputy for Financing and Investment of\nSmall Businesses at the Ministry of SMEs, Ali Manshur, revealed several\nupdates to the SME final income tax provisions in a panel discussion by\nIKPI themed \u201cSMEs in the Vortex of Tax Regulations: Simplified or\nComplicated?\u201d<\/p>\n
Through the latest provision, he stated that the government will\nmaintain the 0.5% final income tax rate for taxpayers with turnover up\nto IDR 4.8 billion per year. However, the subjects are limited to\nindividual taxpayers and sole proprietorships.<\/p>\n
Meanwhile, those in the form of CVs, firms, PTs, or village-owned\nenterprises (BUMDes) can no longer use the 0.5% final income tax scheme,\nalthough there is a special exception for cooperatives for four years\nafter registration.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/purbaya-new-regulation-on-0-5-final-income-tax-rate-for-smes-to-be-issued-shortly-1775620410", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }