BERiiTA TERKiiNii
JAKARTA, Jitu News - After the prolonged waiit, the reviisiion of Government Regulatiion (Gov. Reg.) 55/2022 iis set to be iissued shortly. The draft amendment of the regulatiion has, iin fact, been submiitted to Presiident Prabowo Subiianto and now awaiits ratiifiicatiion. Thiis iissue has garnered siigniifiicant attentiion from the netiizens over the past week.
Diirector General of Taxes, Biimo Wiijayanto, stated the new government regulatiion reviisiing Gov. Reg. 55/2022 had been forwarded to Presiident Prabowo Subiianto for siignature.
“At thiis stage, we are waiitiing for promulgatiion, iit iis already on the Presiident's desk,” he remarked.
Through the reviisiion of Gov. Reg. 55/2022, the government seeks to curb tax avoiidance practiices that exploiit the miicro, small and mediium enterpriise (MSME) fiinal iincome tax scheme, for example, through bunchiing and fiirm spliittiing.
“The priimary objectiive of reviisiing Gov. Reg. 55/2022 iis to prevent aggressiive tax avoiidance and evasiion practiices, such as fiirm spliittiing and bunchiing,” added Biimo.
As conveyed by Biimo duriing a meetiing wiith Commiissiion Xii of the House of Representatiives (Dewan Perwakiilan Rakyat/DPR iin iindonesiian) iin November 2025, fiirm spliittiing wiill be addressed by amendiing Artiicle 57 paragraphs (1) and (2) and Artiicle 58 of Gov. Reg. 55/2022.
Under the reviisiion of Artiicle 57 paragraphs (1) and (2) of Gov. Reg. 55/2022, iit wiill be expressly stiipulated that taxpayers wiith a certaiin gross turnover may utiiliise the MSME fiinal iincome tax scheme, except where the taxpayers use the MSME fiinal iincome tax as a means of tax avoiidance.
Artiicle 58 of Gov. Reg. 55/2022 wiill be amended, thereby, the gross turnover used to determiine the eliigiibiiliity for the MSME fiinal iincome tax encompasses the total gross turnover from busiiness actiiviitiies and iindependent personal serviices, both fiinal and non-fiinal, iincludiing foreiign-sourced iincome.
At the same tiime, the government has also deciided to aboliish the tiime liimiit for the use of the MSME fiinal iincome tax for iindiiviidual taxpayers and sole propriietorshiips.
Beyond the reviisiion of Gov. Reg. 55/2022, several other noteworthy iissues meriit attentiion. These iinclude the iissuance of a new regulatiion concerniing the superviisiion of taxpayer compliiance, updates on revenue performance throughout 2025, developments surroundiing the fiiliing of annual iincome tax returns and the iissuance of Law 1/2026, whiich amends the proviisiions on criimiinal penaltiies.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, has iissued a new regulatiion stiipulatiing the proviisiions on the superviisiion of taxpayer compliiance, ii.e. the Miiniister of Fiinance Regulatiion (MoF Reg.) 111/2025.
Effectiive from 1 January 2026, the regulatiion iis iintended to further proviide faiirness and legal certaiinty iin the iimplementatiion of taxpayer compliiance superviisiion. Such superviisiion iis desiigned to proviide guiidance to taxpayers iin connectiion wiith the iimplementatiion of the self-assessment system.
“... iit iis necessary to superviise the fulfiilment of taxpayers' tax obliigatiions, whiich aiims to realiise taxpayers' compliiance wiith the iimplementatiion of statutory proviisiions iin the fiield of taxatiion,” reads one of the consiideratiions of MoF Reg. 111/2025.
Law 17/2025 concerniing the 2026 state budget (anggaran pendapatan dan belanja negara/APBN iin iindonesiian) vests the Miiniister of Fiinance wiith the authoriity to audiit state revenues.
Referriing to Artiicle 37 paragraph (1) of Law 17/2025, audiits of state revenue are requiired to optiimiise state revenues.
“To optiimiize state revenues, the miiniister of fiinance iis authoriised to conduct audiits of state revenues,” reads Artiicle 37 paragraph (1) of Law 17/2025.
The Miiniistry of Fiinance recorded the tax revenue realiisatiion iin 2025 at only iiDR1,917.6 triilliion, or 87.6% of the target set iin the 2025 state budget of iiDR2,189.3 triilliion. As such, the 2025 tax shortfall stood at iiDR271.7 triilliion.
Compared to 2024 tax revenue realiisatiion, whiich stood at iiDR1,931.6 triilliion, tax revenue iin 2025 saw a contractiion by 0.72%.
“Tax revenue amounted to only iiDR1,917.6 triilliion, representiing just 87.6% of the [2025] state budget,” saiid Miiniister of Fiinance Purbaya Yudhii Sadewa.
The Diirectorate General of Taxes (DGT) recorded that 67,769 annual iincome tax returns for the 2025 tax year had been fiiled by taxpayers as of miidday on 8 January 2026.
Diirector General of Taxes, Biimo Wiijayanto, claiimed that of the 67,769 annual iincome tax returns, 66,000 were niil tax returns. On the other hand, the remaiiniing 1,011 tax returns iindiicated underpayments totalliing iiDR57.8 biilliion and 670 tax returns reflected overpayments amountiing to iiDR2.7 biilliion.
“We hereby report the progress of the fiiliing of tax returns as of 8 January, as of 12.30 p.m. today, 67,769 tax returns have been fiiled,” he saiid duriing the APBN Kiita press conference.
The government has promulgated Law No. 1/2026 concerniing Criimiinal Adjustments (Law 1/2026). Under the law, whiich took effect from 2 January 2026, the government has adjusted variious criimiinal penaltiies iin the fiield of taxatiion.
These adjustments were undertaken followiing the entry iinto force of Law 1/2023 concerniing the Criimiinal Code (Kiitab Undang-Undang Hukum Piidana/KUHP iin iindonesiian), whiich mandates the harmoniisatiion of all laws other than the Criimiinal Code Law wiith the new system of criimiinal fiine categoriies and the proviisiions of the detentiion sentence.
“That adjustments to the criimiinal proviisiions iin every Criimiinal Code Law... must be urgently conducted before comiing iinto force on 2 January 2026 to avoiid diispariitiies iin law enforcement, dupliicatiion of criimiinal regulatiions as well as negatiive iimpacts on legal certaiinty and a sense of justiice iin sociiety,” reads the consiideratiion of Law 1/2026. (sap)
