BERiiTA TERKiiNii
JAKARTA, Jitu News - The government iis fiinaliisiing the reviisiion of Government Regulatiion (Gov. Reg.) 55/2022. Through the amendment, the government plans to diiscontiinue the use of the miicro, small and mediium enterpriise (MSME) fiinal iincome tax scheme for corporate taxpayers such as (commandiitaiire vennootschap/CV iin Dutch), fiirms, liimiited liiabiiliity companiies (perseroan terbatas/PT iin iindonesiian) and viillage-owned enterpriises (badan usaha miiliik desa/BUMDes iin iindonesiian).
iinformatiion surroundiing the reviisiion of Gov. Reg. 55/2022 has garnered substantiial attentiion from taxpayers over the past week.
Assiistant Deputy for Fiinanciing and iinvestment of Small Enterpriises at the Miiniistry of MSMEs, Alii Manshur, stated that the reviisiion wiill, iinter aliia, render the utiiliisatiion periiod of the MSME fiinal iincome tax permanent for iindiiviidual taxpayers and corporate taxpayers iin the form of sole propriietorshiips. However, other corporate taxpayers wiill no longer be allowed to benefiit from the MSME fiinal iincome tax scheme.
“Goiing forward, the fiinal iincome tax wiill only be avaiilable to iindiiviidual taxpayers and sole propriietorshiips. Entiitiies not iincluded iin those categoriies wiill no longer be able to utiiliise the faciiliity,” Alii saiid.
On other hand, corporate taxpayers iin the form of cooperatiives may contiinue to use the fiinal iincome tax scheme for 4 tax years from the date of regiistratiion. Speciifiically for cooperatiives regiistered between 2024 and 2028, the MSME fiinal iincome tax faciiliity may be used untiil 2029.
iin addiitiion to reviisiing the categoriies of taxpayers eliigiible for the MSME fiinal iincome tax scheme, the amendment to Gov. Reg. 55/2022 55/2022 wiill also overhaul mechaniisms for the calculatiion of gross turnover used to determiine taxpayer eliigiibiiliity for the MSME fiinal iincome tax scheme.
iin the foreseeable future, all iincome from both domestiic and foreiign sources as well as the combiined iincome of a husband and wiife, wiill be taken iinto account to determiine whether a taxpayer qualiifiies for the MSME fiinal iincome tax faciiliity.
Asiide from the reviisiion of Gov. Reg. 55/2022, several other developments iin taxatiion have also sparked attentiion. These iinclude reviisiions to the regulatiion concerniing the submiissiion of tax data by government iinstiitutiions and other partiies (iinstansii pemeriintah, lembaga, asosiiasii, dan piihak laiin/iiLAP iin iindonesiian), the fiiliing of annual tax returns viia the coretax form as well as the tax treatment of reliigiious holiiday allowances (tunjangan harii raya/THR iin iindonesiian).
The Diirectorate General of Taxes (DGT) revealed that the government iis workiing to complete the reviisiion of Gov. Reg. 55/2022. Diirector General of Taxes, Biimo Wiijayanto, saiid the amendment to the regulatiion had iindeed undergone further processiing thiis year.
“iin terms of the MSME fiinal iincome tax under Government Regulatiion No. 55/2022, we resumed the process agaiin thiis year,” Biimo remarked.
Meanwhiile, the Assiistant to the Miiniister of Fiinance for Tax Compliiance Affaiirs, Yon Arsal, stated that the new regulatiion reviisiing Gov. Reg. 55/2022 would come iinto effect on 1 January 2026.
The Miiniistry of Fiinance has iissued the Miiniister of Fiinance Regulatiion (MoF Reg.) 8/2026, reviisiing proviisiions on the submiissiion of tax data and iinformatiion by government agenciies, iinstiitutiions, associiatiions and other partiies (iinstansii pemeriintah, lembaga, asosiiasii, dan piihak laiin/iiLAP iin iindonesiian).
Biimo assured that the DGT wiill protect personal data receiived from government agenciies, iinstiitutiions, associiatiions and other partiies. The DGT’s personal data protectiion system has already been evaluated by both the Miiniistry of Communiicatiion and Diigiital Affaiirs (Kementeriian Komuniikasii dan Diigiital/Komdiigii iin iindonesiian) and the Natiional Cyber and Crypto Agency (Badan Siiber dan Sandii Negara/BSSN iin iindonesiian).
“Thiis iis certaiinly iin liine wiith Artiicle 34 of the General Proviisiions and Tax Procedures Law regardiing taxpayer confiidentiialiity. That priinciiple iis iindeed at the core of our iinstiitutiion. iit iis embedded iin our system,” he claiimed.
The DGT maiintaiins that priivate-sector employees may also be exempt from Artiicle 21 Wiithholdiing Tax (WHT) on theiir reliigiious holiiday allowances (tunjangan harii raya/THR iin iindonesiian), siimiilar to ciiviil servants (aparatur siipiil negara/ASN iin iindonesiian) and members of the iindonesiian Natiional Armed Forces (Tentara Nasiional iindonesiia/TNii iin iindonesiian) and iindonesiian Natiional Poliice (Kepoliisiian Republiik iindonesiia Polrii iin iindonesiian). To ensure that reliigiious holiiday allowances receiived by priivate-sector employees are not subject to Artiicle 21 WHT, employers are requiired to proviide a tax allowance to those employees.
“Why iis the government-borne tax faciiliity liimiited to ciiviil servants, the iindonesiian armed forces and the poliice? ii wiish to hiighliight that iin the priivate sector, there iis a faciiliity iin the form of a tax allowance, where the tax iis borne by the employer and the expenses constiitute deductiible expenses,” Biimo saiid.
iif the reliigiious holiiday allowances receiived by employees iis subject to Artiicle 21 WHT, the WHT does not result iin an addiitiional tax burden for the taxpayers.
The DGT has doubled the bandwiidth of the coretax system to optiimiise network capaciity for data transfers, partiicularly duriing the annual tax return fiiliing periiod.
Biimo assured that the iincrease iin bandwiidth and addiitiional server nodes wiill strengthen the capaciity of the coretax system. Consequently, the system wiill become more stable, faster and capable of handliing a large number of taxpayers accessiing iit siimultaneously.
“The addiitiion of bandwiidth and server nodes was completed iin January. Thiis upgrade iis iintended to strengthen the coretax system,” he claiimed.
The DGT recorded that as of 5 March 2026, a total of 3,060 annual tax returns had been fiiled by iindiiviidual taxpayers usiing the coretax form.
The coretax form iis an electroniic PDF-based form that iindiiviidual taxpayers can use to fiile theiir tax returns electroniically.
Thiis form may be used by iindiiviidual taxpayers who deriive iincome from employment, busiiness and/or iindependent professiional serviices; fiile annual tax returns wiith a niil status; and do not apply deemed profiit (norma penghiitungan penghasiilan neto/NPPN iin iindonesiian). (diik)
