BERITA TERKINI
JAKARTA, DDTCNews - The extension of the 0.5% final income tax rate for micro, small and medium (MSME) individual taxpayers is now increasingly certain, with the revision of the existing regulations entering its final stage.
This topic has garnered substantial attention from netizens over the past week.
The revision of Gov. Reg. 55/2022 is crucial to extend the validity period of the 0.5% final income tax for MSMEs individual taxpayers.
“We have coordinated with the relevant ministries, the Coordinating Ministry for Economic Affairs and the Ministry of MSMEs. The initiative permit was granted by the president through the Ministry of State Secretariat on 25 August 25,” said Director General of Taxes Bimo Wijayanto.
According to Bimo, the revision of Gov. Reg. 55/2022 is currently in the final stage. Further information will be provided by the Directorate General of Taxes (DGT) once the revision is complete.
On another note, the government is set to extend the MSME final income tax scheme until 2029, which specifically applies to MSMEs constituting individual taxpayers.
“In terms of the final income tax on MSMEs with annual revenues of IDR4.8 billion, the 0.5% final tax will be extended until 2029. As such, instead of a year-by-year basis, it will be guaranteed until 2029,” stated Coordinating Minister for Economic Affairs Airlangga Hartarto on 15 September 2025.
The extension of the MSME final income tax scheme has two-fold objectives: to ease the tax burden borne by MSMEs and to simplify taxpayer administrative obligations.
In addition to the information on the extension of the MSME final income tax, several other developments merit attention. These include the DGT’s clarification on frequent coretax downtime, its plan to pursue final and binding arrears and the minister of finance's reminder that the DGT should refrain from burdening compliant taxpayers.
The DGT has responded to recurring service disruptions in the coretax system service application, which has been inaccessible several times, including last weekend.
Director General of Taxes, Bimo Wijayanto, explained that the coretax recent downtime was planned as part of ongoing efforts to maintain and stabilise the coretax system to ensure its optimal performance.
"Coretax is a massive-scale system with a broad scope. We are currently in the stabilisation phase, with gradual improvements being implemented to ensure its long-term reliability,” he remarked at the APBN Kita press conference.
The DGT will pursue delinquent taxpayers, both individuals and corporations, particularly those whose tax dispute decisions have become legally binding.
Bimo Wijayanto elaborated that this initiative could generate between IDR50 trillion and IDR60 trillion in tax revenues for the state. He noted that collecting legally decided tax arrears is a strategic measure to achieve the 2025 tax revenue target of IDR2,189 trillion.
“In particular, the strategy to achieve this year's tax revenue target involves a multi-door approach to law enforcement. We will pursue the 200 largest taxpayers whose tax disputes have become legally binding, with a potential revenue of IDR50-IDR60 trillion,” he claimed.
Budi Nugroho and Diana Malemita Ginting have been officially appointed as supreme court justices in the tax administrative chamber (tata usaha negara/TUN in Indonesian).
Their appointment as the tax administrative chamber ensued the House of Representatives’ (Dewan Perwakilan Rakyat/DPR in Indonesian) approval of the fit and proper test results for supreme court justice candidates (calon hakim agung/CHA), conducted by Commission III of the House of Representatives.
“Is the report of Commission III of the House of Representatives on the fit and proper test results for supreme court justice candidates and ad hoc human rights judge candidates for the Supreme Court (Mahkamah Agung/MA in Indonesian) in 2025 approved? Approved,” declared the House Speaker, Puan Maharani, in the plenary session.
Bimo Wijayanto has issued a new regulation concerning the follow-up on concrete data. The regulation in question refers to the Director General of Taxes Regulation PER-18/PJ/2025.
Pursuant to Article 4 paragraph (1) subparagraph l of MoF Reg. 15/2025, concrete data constitutes one of the factors in conducting an audit to assess compliance with the fulfilment of tax obligations. PER-18/PJ/2025 has been issued to provide legal certainty and accountability for the follow-up on such concrete data.
“That to provide legal certainty and benefits in increasing taxpayers’ compliance and accountability in following up on concrete data, it is necessary to stipulate provisions on the follow-up on concrete data," reads one of the considerations in PER-18/PJ/2025.
Minister of Finance, Purbaya Yudhi Sadewa, reminded DGT employees not to trouble taxpayers that have already complied with their tax payments.
Purbaya highlighted that every taxpayer deserves fair treatment. Therefore, he warned against misconduct by DGT employees.
“We are implementing fair treatment. If taxpayers have already paid their taxes, do not disturb them. There must no longer be any cases of tax officials harassing taxpayers,” he remarked. (sap)
