BERITA TERKINI
JAKARTA, DDTCNews - The government is finalising the revision of Government Regulation (Gov. Reg.) 55/2022. Through the amendment, the government plans to discontinue the use of the micro, small and medium enterprise (MSME) final income tax scheme for corporate taxpayers such as (commanditaire vennootschap/CV in Dutch), firms, limited liability companies (perseroan terbatas/PT in Indonesian) and village-owned enterprises (badan usaha milik desa/BUMDes in Indonesian).
Information surrounding the revision of Gov. Reg. 55/2022 has garnered substantial attention from taxpayers over the past week.
Assistant Deputy for Financing and Investment of Small Enterprises at the Ministry of MSMEs, Ali Manshur, stated that the revision will, inter alia, render the utilisation period of the MSME final income tax permanent for individual taxpayers and corporate taxpayers in the form of sole proprietorships. However, other corporate taxpayers will no longer be allowed to benefit from the MSME final income tax scheme.
“Going forward, the final income tax will only be available to individual taxpayers and sole proprietorships. Entities not included in those categories will no longer be able to utilise the facility,” Ali said.
On other hand, corporate taxpayers in the form of cooperatives may continue to use the final income tax scheme for 4 tax years from the date of registration. Specifically for cooperatives registered between 2024 and 2028, the MSME final income tax facility may be used until 2029.
In addition to revising the categories of taxpayers eligible for the MSME final income tax scheme, the amendment to Gov. Reg. 55/2022 55/2022 will also overhaul mechanisms for the calculation of gross turnover used to determine taxpayer eligibility for the MSME final income tax scheme.
In the foreseeable future, all income from both domestic and foreign sources as well as the combined income of a husband and wife, will be taken into account to determine whether a taxpayer qualifies for the MSME final income tax facility.
Aside from the revision of Gov. Reg. 55/2022, several other developments in taxation have also sparked attention. These include revisions to the regulation concerning the submission of tax data by government institutions and other parties (instansi pemerintah, lembaga, asosiasi, dan pihak lain/ILAP in Indonesian), the filing of annual tax returns via the coretax form as well as the tax treatment of religious holiday allowances (tunjangan hari raya/THR in Indonesian).
The Directorate General of Taxes (DGT) revealed that the government is working to complete the revision of Gov. Reg. 55/2022. Director General of Taxes, Bimo Wijayanto, said the amendment to the regulation had indeed undergone further processing this year.
“In terms of the MSME final income tax under Government Regulation No. 55/2022, we resumed the process again this year,” Bimo remarked.
Meanwhile, the Assistant to the Minister of Finance for Tax Compliance Affairs, Yon Arsal, stated that the new regulation revising Gov. Reg. 55/2022 would come into effect on 1 January 2026.
The Ministry of Finance has issued the Minister of Finance Regulation (MoF Reg.) 8/2026, revising provisions on the submission of tax data and information by government agencies, institutions, associations and other parties (instansi pemerintah, lembaga, asosiasi, dan pihak lain/ILAP in Indonesian).
Bimo assured that the DGT will protect personal data received from government agencies, institutions, associations and other parties. The DGT’s personal data protection system has already been evaluated by both the Ministry of Communication and Digital Affairs (Kementerian Komunikasi dan Digital/Komdigi in Indonesian) and the National Cyber and Crypto Agency (Badan Siber dan Sandi Negara/BSSN in Indonesian).
“This is certainly in line with Article 34 of the General Provisions and Tax Procedures Law regarding taxpayer confidentiality. That principle is indeed at the core of our institution. It is embedded in our system,” he claimed.
The DGT maintains that private-sector employees may also be exempt from Article 21 Withholding Tax (WHT) on their religious holiday allowances (tunjangan hari raya/THR in Indonesian), similar to civil servants (aparatur sipil negara/ASN in Indonesian) and members of the Indonesian National Armed Forces (Tentara Nasional Indonesia/TNI in Indonesian) and Indonesian National Police (Kepolisian Republik Indonesia Polri in Indonesian). To ensure that religious holiday allowances received by private-sector employees are not subject to Article 21 WHT, employers are required to provide a tax allowance to those employees.
“Why is the government-borne tax facility limited to civil servants, the Indonesian armed forces and the police? I wish to highlight that in the private sector, there is a facility in the form of a tax allowance, where the tax is borne by the employer and the expenses constitute deductible expenses,” Bimo said.
If the religious holiday allowances received by employees is subject to Article 21 WHT, the WHT does not result in an additional tax burden for the taxpayers.
The DGT has doubled the bandwidth of the coretax system to optimise network capacity for data transfers, particularly during the annual tax return filing period.
Bimo assured that the increase in bandwidth and additional server nodes will strengthen the capacity of the coretax system. Consequently, the system will become more stable, faster and capable of handling a large number of taxpayers accessing it simultaneously.
“The addition of bandwidth and server nodes was completed in January. This upgrade is intended to strengthen the coretax system,” he claimed.
The DGT recorded that as of 5 March 2026, a total of 3,060 annual tax returns had been filed by individual taxpayers using the coretax form.
The coretax form is an electronic PDF-based form that individual taxpayers can use to file their tax returns electronically.
This form may be used by individual taxpayers who derive income from employment, business and/or independent professional services; file annual tax returns with a nil status; and do not apply deemed profit (norma penghitungan penghasilan neto/NPPN in Indonesian). (dik)
