BERITA TERKINI
JAKARTA, DDTCNews - The government is still finalizing the draft government regulation (PP) that will serve as the legal umbrella for implementing the SME final income tax scheme.
Finance Minister Purbaya Yudhi Sadewa said the latest regulation governing the SME Final Income Tax should face no obstacles. However, the regulation has yet to be issued to this day.
"We will definitely expedite the process. There should be no problem — I'm a bit puzzled as to why it's taking so long," he said, as quoted on Thursday (28/5/2026).
For reference, the government is revising PP 55/2022 to make the SME final income tax regime permanent for individual taxpayers and single-shareholder companies (perseroan perorangan).
Currently, the use of the SME final income tax scheme at a rate of 0.5% of turnover is limited to 7 tax years from the date an individual taxpayer is registered. For single-shareholder companies, the period is limited to 3 tax years from the date of registration.
Beyond that, the revision to PP 55/2022 will also include a clause to prevent misuse of the SME final income tax scheme for tax avoidance purposes.
Meanwhile, the turnover threshold used to determine a taxpayer's eligibility for the SME final income tax will also be revised to cover all gross revenue from business and independent work, whether subject to final or non-final tax, including foreign-sourced income.
Purbaya had previously promised that the new PP revising PP 55/2022 would soon be signed by the president and could be issued in the first half of 2026.
"It's being processed, it will be out soon. It can [be issued in the first half of 2026]. It's already done, harmonization too," Purbaya told reporters at the Ministry of Finance some time ago. (rig)
