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How to Calculate the IDR 4.8 Billion Revenue Threshold under PP 20/2026

Probosuko Adji Irfansah

The IDR 4.8 billion threshold remains, but gross revenue is calculated more comprehensively, including business income, independent professional services, certain final-tax income, and foreign income. This article reads the issue practically so business owners can prepare their tax position before year-end.

This article is based on the IKPI seminar material on Government Regulation No. 20 of 2026 and the PP 20/2026 FAQ module. The official regulation is Government Regulation No. 20 of 2026, effective 22 April 2026.

Quick Take

  • The test uses gross revenue from the last tax year.
  • Business income and independent professional-service income are included.
  • Income already subject to another final tax may still count for threshold testing.
  • Foreign-source income also needs attention.

Practical Impact

  • The decision to use the 0.5% final tax must be supported by calculation, not assumption.
  • Bookkeeping becomes the main control to prove source and character of income.
  • Structures that used to be efficient should be retested against aggregation and exclusion rules.

Common Misreadings

  • Do not look only at one entity’s revenue.
  • Do not treat all digital income as the same.
  • Do not wait for a tax letter before organizing documents.

Action Checklist

  • List taxpayer status and all income sources.
  • Calculate last-year gross revenue on an aggregated basis.
  • Check transitional rules and facility periods.
  • Prepare bookkeeping or net-income norm analysis according to income character.

Simple Example

A person has IDR 1.5 billion catering revenue and IDR 3.5 billion professional-service income. The IDR 5 billion total exceeds the threshold, so the catering business may lose MSME final-tax eligibility for the following year.

Need to map PP 20/2026 exposure for your business? Arunika Consulting can help review taxpayer status, revenue aggregation, and bookkeeping transition before the issue appears in the annual tax return. Contact us.

Note: this content is educational. Final tax treatment must be tested against the taxpayer facts, transactions, regulatory text, and implementing rules.