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SME Final Income Tax & the PP 20/2026 Transition

For SMEs unsure whether the 0.5% rate still applies after PP 20/2026.

Assessing whether your business still qualifies for the 0.5% final income tax after PP 20/2026, aggregating turnover, and preparing the move to regular rates when the facility ends.

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What's included

  • Still eligible?

    PP 20/2026 focuses the facility on individuals, single-owner limited liability companies (perseroan perorangan) and cooperatives. Partnerships, regular companies and village-owned enterprises are no longer new recipients. We test your status against the new criteria.

  • Count turnover correctly

    The IDR 4.8 billion threshold is tested on all relevant gross turnover, including businesses of spouses and minor children and independent professional income. We map everything in one calculation.

  • Prepare the transition

    When the facility ends, the business needs bookkeeping and regular tax rates. We set up books, tax projections and structure options before the transition year.

How we work

  1. 01

    Map the business

    Entity type, income types and family-owned businesses are identified.

  2. 02

    Test eligibility

    Taxpayer status, turnover aggregation and transition period are tested against PP 20/2026.

  3. 03

    Recommendation

    You receive a written conclusion: keep 0.5%, transition period, or regular rates.

  4. 04

    Transition

    Bookkeeping, tax calculation and filing are prepared accordingly.

Documents we need from you

  • Deed of establishment (for entities).
  • Turnover per business, including spouse's and children's businesses.
  • Annual returns and any final income tax certificate held.

What you receive

  • Eligibility analysis under PP 20/2026.
  • Turnover aggregation and remaining facility period.
  • Transition plan: bookkeeping, tax projection and structure options.

If the tax office asks about this work later

The same team that did it stays with you: SP2DK replies, audits, objections, up to a Tax Court appeal.

How we handle tax disputes

Frequently Asked Questions

Has the 0.5% rate been abolished?

No. The 0.5% rate and the IDR 4.8 billion threshold remain, but eligible taxpayers are narrowed and turnover testing is stricter.

My partnership already uses 0.5%. What now?

Entities already using the facility under PP 55/2022 may have a transition period until their term ends. After that, prepare bookkeeping and regular rates.

Can content creators use 0.5%?

Income from personal services such as endorsements and content production can be independent professional income, which does not automatically qualify. The character of the income must be tested.

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Want to talk about SME Final Income Tax & the PP 20/2026 Transition?

Tell us what you need, the period, and the state of your documents. We reply on WhatsApp.

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