BERITA TERKINI
JAKARTA, DDTCNews - After the prolonged wait, the revision of Government Regulation (Gov. Reg.) 55/2022 is set to be issued shortly. The draft amendment of the regulation has, in fact, been submitted to President Prabowo Subianto and now awaits ratification. This issue has garnered significant attention from the netizens over the past week.
Director General of Taxes, Bimo Wijayanto, stated the new government regulation revising Gov. Reg. 55/2022 had been forwarded to President Prabowo Subianto for signature.
“At this stage, we are waiting for promulgation, it is already on the President's desk,” he remarked.
Through the revision of Gov. Reg. 55/2022, the government seeks to curb tax avoidance practices that exploit the micro, small and medium enterprise (MSME) final income tax scheme, for example, through bunching and firm splitting.
“The primary objective of revising Gov. Reg. 55/2022 is to prevent aggressive tax avoidance and evasion practices, such as firm splitting and bunching,” added Bimo.
As conveyed by Bimo during a meeting with Commission XI of the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) in November 2025, firm splitting will be addressed by amending Article 57 paragraphs (1) and (2) and Article 58 of Gov. Reg. 55/2022.
Under the revision of Article 57 paragraphs (1) and (2) of Gov. Reg. 55/2022, it will be expressly stipulated that taxpayers with a certain gross turnover may utilise the MSME final income tax scheme, except where the taxpayers use the MSME final income tax as a means of tax avoidance.
Article 58 of Gov. Reg. 55/2022 will be amended, thereby, the gross turnover used to determine the eligibility for the MSME final income tax encompasses the total gross turnover from business activities and independent personal services, both final and non-final, including foreign-sourced income.
At the same time, the government has also decided to abolish the time limit for the use of the MSME final income tax for individual taxpayers and sole proprietorships.
Beyond the revision of Gov. Reg. 55/2022, several other noteworthy issues merit attention. These include the issuance of a new regulation concerning the supervision of taxpayer compliance, updates on revenue performance throughout 2025, developments surrounding the filing of annual income tax returns and the issuance of Law 1/2026, which amends the provisions on criminal penalties.
Minister of Finance, Purbaya Yudhi Sadewa, has issued a new regulation stipulating the provisions on the supervision of taxpayer compliance, i.e. the Minister of Finance Regulation (MoF Reg.) 111/2025.
Effective from 1 January 2026, the regulation is intended to further provide fairness and legal certainty in the implementation of taxpayer compliance supervision. Such supervision is designed to provide guidance to taxpayers in connection with the implementation of the self-assessment system.
“... it is necessary to supervise the fulfilment of taxpayers' tax obligations, which aims to realise taxpayers' compliance with the implementation of statutory provisions in the field of taxation,” reads one of the considerations of MoF Reg. 111/2025.
Law 17/2025 concerning the 2026 state budget (anggaran pendapatan dan belanja negara/APBN in Indonesian) vests the Minister of Finance with the authority to audit state revenues.
Referring to Article 37 paragraph (1) of Law 17/2025, audits of state revenue are required to optimise state revenues.
“To optimize state revenues, the minister of finance is authorised to conduct audits of state revenues,” reads Article 37 paragraph (1) of Law 17/2025.
The Ministry of Finance recorded the tax revenue realisation in 2025 at only IDR1,917.6 trillion, or 87.6% of the target set in the 2025 state budget of IDR2,189.3 trillion. As such, the 2025 tax shortfall stood at IDR271.7 trillion.
Compared to 2024 tax revenue realisation, which stood at IDR1,931.6 trillion, tax revenue in 2025 saw a contraction by 0.72%.
“Tax revenue amounted to only IDR1,917.6 trillion, representing just 87.6% of the [2025] state budget,” said Minister of Finance Purbaya Yudhi Sadewa.
The Directorate General of Taxes (DGT) recorded that 67,769 annual income tax returns for the 2025 tax year had been filed by taxpayers as of midday on 8 January 2026.
Director General of Taxes, Bimo Wijayanto, claimed that of the 67,769 annual income tax returns, 66,000 were nil tax returns. On the other hand, the remaining 1,011 tax returns indicated underpayments totalling IDR57.8 billion and 670 tax returns reflected overpayments amounting to IDR2.7 billion.
“We hereby report the progress of the filing of tax returns as of 8 January, as of 12.30 p.m. today, 67,769 tax returns have been filed,” he said during the APBN Kita press conference.
The government has promulgated Law No. 1/2026 concerning Criminal Adjustments (Law 1/2026). Under the law, which took effect from 2 January 2026, the government has adjusted various criminal penalties in the field of taxation.
These adjustments were undertaken following the entry into force of Law 1/2023 concerning the Criminal Code (Kitab Undang-Undang Hukum Pidana/KUHP in Indonesian), which mandates the harmonisation of all laws other than the Criminal Code Law with the new system of criminal fine categories and the provisions of the detention sentence.
“That adjustments to the criminal provisions in every Criminal Code Law... must be urgently conducted before coming into force on 2 January 2026 to avoid disparities in law enforcement, duplication of criminal regulations as well as negative impacts on legal certainty and a sense of justice in society,” reads the consideration of Law 1/2026. (sap)
