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Tax Updates
Indonesia's GR 20/2026 Closes Firm Splitting Loophole in 0.5% Final PPh for MSMEs
Tax Updates
GR 20/2026 Confirms: Indonesian Influencers and Content Creators Cannot Use 0.5% Final PPh
Through Government Regulation 20/2026, which revises GR 55/2022, Indonesia now explicitly classifies influencers, bloggers, vloggers, and content creators as performing independent professions. Income from such activities can no longer be taxed under the 0.5% final MSME PPh, whether the taxpayer files as an individual or as a sole-proprietor PT.
Tax Updates
MoF Issues New PMK: 0.5% Final PPh for MSMEs Extended to 2027
The Ministry of Finance has issued a new PMK extending the 0.5% Final Income Tax facility for MSMEs with qualifying gross turnover until tax year 2027.
Tax Updates
DJP Urges Individual Taxpayers to File NPPN via Coretax or Switch to Bookkeeping
The DJP reminds individual taxpayers running businesses or independent professions to file their NPPN notification through Coretax. Taxpayers missing the 31 March 2026 deadline must keep full bookkeeping for the entire tax year.