Amendments to The Provisions on 0.5% Final Income Tax for Taxpayers with Certain Gross Turnover
Perubahan Ketentuan PPh Final 0,5% atas Peredaran Bruto tertentu
総売上にかかる最終所得税0.5 ％ の税務便宜規定の改正
TAX UPDATES - 05/2026
TAX UPDATES - 05/2026
TAX UPDATES - 05/2026
- By Admin
- 08 July 2026
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The Government has amended the provisions concerning the imposition of Final Income Tax on domestic taxpayers with annual gross turnover of up to IDR4.8 billion through the issuance of Government Regulation No. 20 Year 2026 (“GR-20/2026”), which became effective on 22 April 2026. The amendment aims to establish a tax policy that supports healthy business practices and encourages greater participation in the formal economy by providing adequate simplicity, ease of compliance, and legal certainty regarding the application of Income Tax on business income earned by Taxpayers with certain levels of gross turnover.
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