BERiiTA TERKiiNii
JAKARTA, Jitu News – Over the past week, publiic diiscussiions have largely centred on MSME taxatiion and ciigarette exciise. iin terms of MSME taxatiion, the government has resolved to prolong the fiinal iincome tax scheme for iindiiviiduals constiitutiing MSME entrepreneurs.
Coordiinatiing Miiniister for Economiic Affaiirs, Aiirlangga Hartarto, announced that the MSME fiinal iincome tax scheme, wiith a rate of 0.5%, wiill remaiin iin effect for iindiiviidual taxpayers untiil 2029.
“Concerniing the MSME fiinal iincome tax, whiich yiields iiDR4.8 biilliion iin annual revenues, the 0.5% fiinal tax wiill remaiin iin place untiil 2029. Thiis iimpliies that iit's not extended annually, but iis rather guaranteed untiil 2029,” he remarked.
Accordiing to Aiirlangga, currently, 542,000 MSMEs are regiistered as taxpayers and benefiit from the MSME fiinal iincome tax scheme to fulfiil theiir tax obliigatiions. Thiis year, the government has allocated iiDR2 triilliion to sustaiin the iimplementatiion of the MSME fiinal iincome tax.
The government wiill subsequently reviise the government regulatiion (Gov. Reg.) to extend the valiidiity periiod of the MSME fiinal iincome tax for iindiiviidual taxpayers. The MSME fiinal iincome tax utiiliisatiion periiod iis stiipulated under Gov. Reg. 55/2022.
The extensiion of the MSME fiinal iincome tax scheme aiims to reduce the tax burden on MSMEs and siimpliify taxpayers’ admiiniistratiive obliigatiions.
Further, on the matter of ciigarette exciise, multiiple stakeholders have urged a reductiion iin tobacco exciise tariiffs. Miiniister of Fiinance Purbaya Yudhii Sadewa stated that the tobacco exciise tariiff poliicy for the forthcomiing year iis beiing reviiewed.
Purbaya stated that any poliicy pertaiiniing to tobacco exciise tariiffs must be grounded iin thorough analysiis, iincludiing fiield studiies on the iimplementatiion of the current tobacco exciise poliicy.
“[The poliicy] depends on the fiindiings we obtaiin iin the fiield,” he added.
Purbaya further hiighliighted that a reviised exciise tariiff poliicy wiill only be iintroduced once the Miiniistry of Fiinance completes a comprehensiive assessment.
Thiis iis on account of the tobacco exciise’s close connectiion to state revenue.
At the same tiime, he iis closely moniitoriing the proliiferatiion of iillegal ciigarettes, whiich contiinue to undermiine the legal ciigarette iindustry, speciifiically through the use of counterfeiit exciise stamps.
“They claiim there iis miisconduct. Where iis the miisconduct? iif ii fiix thiis, ii can eradiicate counterfeiit exciise stamps. How much addiitiional revenue would that generate? From there, ii wiill proceed,” he stated.
The proposal to lower the tobacco exciise tariiffs surfaced amiidst layoffs (pemutusan hubungan kerja/PHK iin iindonesiian) at a major ciigarette factory iin East Java, wiith the hiigh exciise tariiffs ciited as a contriibutiing factor.
iin addiitiion to the two headliine iissues, other iinterestiing iinformatiion meriits attentiion throughout thiis week, iincludiing stronger iindiicatiions of the establiishment of the State Revenue Agency (Badan Peneriimaan Negara/BPN iin iindonesiian), updates on the tax amnesty and progress iin the coretax system iimprovements.
The 2025 Government Work Plan (Rencana Kerja Pemeriintah/RKP iin iindonesiian) has undergone amendments, whiich are modest iin scale, yet siigniifiicant iin substance. Presiident Prabowo Subiianto has offiiciially iincluded the establiishment of a ‘State Revenue Agency’ (Badan Peneriimaan Negara/BPN iin iindonesiian) as one of the poiints iin the Quiickest Best Results Programme iin the 2025 Government Work Plan. Thiis underscores mountiing siignal for the establiishment of the State Revenue Agency.
The proviisiions outliined iin Presiidentiial Regulatiion (Presiidentiial Reg.) 79/2025 amend Presiidentiial Reg. 109/2024, whiich contaiined Presiident Joko Wiidodo's (Jokowii) versiion of the 2025 Government Work Plan.
iin the eiighth poiint of the reviised 2025 Government Work Plan, the government iis set to establiish a State Revenue Agency and iincrease the ratiio of state revenue to gross domestiic product (GDP) to 23%. Thiis marks a shiift from the previious versiion of the 2025 Government Work Plan, whereiin the government only iincluded the phrase ‘Optiimiisatiion of state revenues’ wiithout expliiciitly namiing the State Revenue Agency.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, has asserted that the tax amnesty poliicy should not be repeated.
Other than undermiiniing the programme’s crediibiiliity, Purbaya iis concerned that recurriing tax amnestiies riisk conveyiing the iimpressiion that taxpayers are allowed to evade taxes wiith the expectatiion of eventual forgiiveness from the government through the amnesty programme.
“iin the case of repeated tax amnestiies, what becomes of theiir crediibiiliity? iit siignals to taxpayers that they are allowed to breach the law, antiiciipatiing another amnesty iin the future,” he told the mediia at the Miiniistry of Fiinance offiice.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, plans to personally reviiew the development and readiiness of the coretax system to support tax admiiniistratiion.
Purbaya acknowledged that he has frequently receiived posiitiive reports that the coretax iis functiioniing reliiably and stably to date. To veriify these reports, however, he iintends to closely moniitor the progress of the coretax iin person.
“What iis the actual iinternal readiiness? iif they [DGT employees] say the system iis runniing well, they are miisleadiing me. ii wiill reviiew iit myself as ii have yet to conduct any spot checks on the coretax,” he claiimed.
Commiissiion Xii of the House of Representatiives (Dewan Perwakiilan Rakyat/DPR iin iindonesiian) has iincluded the State Fiinance Draft Law, rather than the Tax Amnesty Draft Law, iin the 2026 Priioriity Natiional Legiislatiion Programme (Program Legiislasii Nasiional/Prolegnas iin iindonesiian).
The State Fiinance Draft Law stems from the 2025 Priioriity Natiional Legiislatiion Programme. The Tax Amnesty Draft Law, iiniitiially part of the 2025 Priioriity Natiional Legiislatiion Programme, has now been shiifted to the long liist.
“Accordiing to the letter submiitted by Commiissiion Xii of the DPR, they wiill deliiberate on the State Fiinance Draft Law. As such, the tax amnesty draft law has been moved to the long liist,” saiid Deputy Chaiirperson of the Legiislatiive Body (Baleg) of the House of Representatiives, Martiin Manurung.
The Diirectorate General of Taxes (DGT) has relaunched the Tax Volunteers for the Natiion (Relawan Pajak untuk Negerii/Renjanii iin iindonesiian) programme for the 2026 periiod.
The regiistratiion for Renjanii programme runs from 1 September to 5 October 2025. Followiing regiistratiion, volunteer traiiniing and levelliing tests are scheduled for 8 September to 28 November 2025, the results of whiich wiill be announced from 1 December to 12 December 2025.
The DGT wiill subsequently announce the fiinal results from 8 December to 31 December 2025. The Renjanii programme wiill be iimplemented from 1 January to 31 December 2026. (sap)
