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MSME & CORPORATE TAX · GOVERNMENT REGULATION (PP) NO. 20 OF 2026

0.5% Final Tax in 2027.
Check your business eligibility.

Government Regulation (PP) No. 20 of 2026 reshapes the 0.5% MSME Final Tax rules: Individual Taxpayers (OP) and Single-Member LLCs (PT Perorangan) can now use the 0.5% rate without a year limit, whereas CVs, Firmas and standard PTs must transition to full bookkeeping and general Corporate Income Tax rates entering Tax Year 2027.

Check my business eligibility ↓ Coretax e-Faktur & VAT package ↓ Read MSME Tax & Coretax FAQ ↗ Discuss 2027 preparation ↗

INTERACTIVE ELIGIBILITY CHECKER · PP 20/2026

Check 2027 Final Tax status for
OP / PT Perorangan / CV / PT.

Select your taxpayer entity type, estimated combined annual gross turnover, and main business activity. This checker runs locally in your browser without storing or sending data.

PP 20/2026 note: The IDR 4.8 billion turnover threshold is accumulated across all branches/outlets plus combined spouse and related PT Perorangan business turnover.

ELIGIBLE FOR 0.5% FINAL TAX IN 2027 — NO YEAR LIMIT

Individual Taxpayers with turnover between IDR 500 million and IDR 4.8 billion remain eligible for the 0.5% Final Tax in 2027.

PP No. 20 of 2026 removed the 7-year limit in Article 59 of PP 55/2022. You may continue using the 0.5% Final Tax rate in Tax Year 2027 on gross turnover above the first IDR 500 million up to IDR 4.8 billion per year (including combined spouse and related PT Perorangan business turnover).

Recommended preparation step

Track the exact month cumulative annual turnover crosses IDR 500 million, calculate the 0.5% Final Tax accurately on the excess, and retain payment receipts and monthly summaries.

See Monthly Tax Administration Discuss document readiness

This tool provides initial guidance based on PP No. 20 of 2026 and PP No. 55 of 2022; it is not an official tax determination or legal advice. Confirm NPWP status and certificates in Coretax DJP with an authorized party.

COMPLETE COMPARISON BY ENTITY TYPE

2027 Final Tax rules for
OP, PT Perorangan, CV, and PT.

Below is the summary of tax treatment differences entering Tax Year 2027 following the issuance of Government Regulation (PP) No. 20 of 2026 amending PP No. 55 of 2022.

ELIGIBLE FOR 0.5% FINAL TAX IN 2027 (NO YEAR CAP)

Individual Taxpayer (Wajib Pajak Orang Pribadi / OP)

Under PP No. 20 of 2026 (which removed the 7-year cap in Article 59 of PP 55/2022), Individual Taxpayers remain eligible for the 0.5% Final Tax rate in Tax Year 2027 and beyond, provided combined gross turnover does not exceed IDR 4.8 billion per year and does not come from independent professional services.

Rate & Threshold Rule: The first IDR 500 million of gross turnover in a tax year is exempt from income tax (0%). The 0.5% rate applies only to monthly turnover after cumulative annual turnover exceeds IDR 500 million up to IDR 4.8 billion (including combined spouse business turnover).

2027 Document Requirement: Must maintain an orderly monthly gross turnover register by business location and keep final tax payment receipts for the Annual Tax Return attachment in Coretax.

Monthly Bookkeeping or Monthly Tax Administration

ELIGIBLE FOR 0.5% FINAL TAX IN 2027 (NO YEAR CAP)

Single-Member LLC (PT Perorangan — Founded by 1 Individual)

Under PP No. 20 of 2026, a Single-Member LLC (PT Perorangan) founded by one person remains eligible for the 0.5% Final Tax in Tax Year 2027 without a multi-year cap (removing the previous 4-year limit), provided gross turnover stays within IDR 4.8 billion per year and is not independent professional work.

Rate & Threshold Rule: Unlike an Individual Taxpayer, PT Perorangan is a corporate tax subject and does not receive the IDR 500 million tax-free threshold (0.5% applies from the first rupiah of turnover). Turnover is also aggregated with the founder’s related individual/family businesses to prevent firm splitting.

2027 Document Requirement: As a legal entity, PT Perorangan must still prepare financial statements (Profit & Loss and Balance Sheet) for Corporate Annual Tax Return filing in Coretax and Ministry of Law reporting.

Monthly Bookkeeping & Financial Reports

MUST SWITCH TO GENERAL CORPORATE TAX & FULL BOOKKEEPING IN 2027

CV (Limited Partnership) & Firma

Under PP No. 20 of 2026, CVs and Firmas are excluded from the 0.5% MSME Final Tax regime, and transitional relief ends at the close of Tax Year 2026. Starting in Tax Year 2027, CVs and Firmas can no longer pay 0.5% of turnover and must use the general Corporate Income Tax regime.

Rate & Threshold Rule: Subject to general Corporate Income Tax under Article 17 of the Income Tax Law (22% of fiscal net taxable profit). However, CVs with turnover up to IDR 4.8 billion may still qualify for the 50% rate reduction under Article 31E, resulting in an effective 11% rate on taxable profit.

2027 Document Requirement: Must maintain full bookkeeping (journal entries, bank reconciliation, valid deductible expense evidence, Opening Balance Sheet at 1 January 2027, Profit & Loss, and Balance Sheet) because tax is calculated on fiscal net profit rather than gross turnover.

Older Bookkeeping Cleanup + Monthly Bookkeeping & Financial Reports

SUBJECT TO GENERAL CORPORATE TAX & FULL BOOKKEEPING IN 2027

Standard PT (Multi-Shareholder Limited Liability Company)

Under PP No. 20 of 2026, non-single-member PTs (multi-shareholder or standard Limited Liability Companies) are not eligible for the 0.5% Final Tax facility. In Tax Year 2027, all standard PTs must calculate tax on fiscal net profit under the general Corporate Income Tax rules.

Rate & Threshold Rule: Uses the Article 17 Corporate Income Tax rate (22%) with the Article 31E facility (50% rate reduction, giving an effective 11% rate on taxable profit attributable to turnover up to IDR 4.8 billion for PTs with total turnover up to IDR 50 billion).

2027 Document Requirement: Requires accrual bookkeeping traceable to bank statements and supporting documents, separation of deductible expenses vs fiscal adjustments, and e-Faktur & Monthly VAT Return readiness in Coretax if registered as a VAT entrepreneur (PKP).

Monthly Bookkeeping & Financial Reports + Coretax VAT Package
Summary of Changes from PP 55/2022 to PP 20/2026 for Tax Year 2027
Taxpayer Entity Previous Rule (PP 55/2022) New Rule in 2027 (PP 20/2026) IDR 500M Tax-Free Threshold Recording / Bookkeeping Duty
Individual Taxpayer (OP) Maximum 7 tax years Eligible for 0.5% Final Tax with no year limit (Article 59 repealed) Yes — turnover up to IDR 500M/year is exempt (0%) Monthly gross turnover recording (or bookkeeping)
Single-Member LLC (PT Perorangan) Maximum 4 tax years Eligible for 0.5% Final Tax with no year limit (Article 59 repealed) No — 0.5% applies from the first rupiah of turnover Monthly turnover summary + Corporate Financial Reports
CV & Firma Maximum 4 tax years Not eligible for 0.5% Final Tax in 2027 (transition ends late 2026); general Corporate Tax applies Not applicable (uses Art. 17 / Art. 31E 11% facility) Full bookkeeping mandatory (Profit & Loss and Balance Sheet)
Standard PT (Multi-Shareholder) Maximum 3 tax years Not eligible for 0.5% Final Tax in 2027; general Corporate Tax applies Not applicable (uses Art. 17 / Art. 31E 11% facility) Full bookkeeping mandatory (Profit & Loss and Balance Sheet)
Cooperative (Koperasi) Maximum 4 tax years May use 0.5% Final Tax for up to 4 tax years from registration No Bookkeeping & cooperative financial statements required

PREPARATION STEPS BEFORE JANUARY 2027

What needs to be organized
right now?

For CVs and PTs transitioning from the 0.5% Final Tax to general bookkeeping in 2027, the most common mistake is entering January 2027 without an opening balance sheet and without separated business bank accounts.

01

Verify legal entity & combined turnover

Check your deed of establishment (whether a 1-person PT Perorangan or a standard PT/CV) and aggregate all branch, spouse and related-entity turnover under PP 20/2026.

02

Prepare Opening Balance Sheet for 1 Jan 2027

CVs and standard PTs must attach Profit & Loss and Balance Sheet reports to their 2027 Annual Tax Return. Reconcile ending 2026 cash/bank, receivables, payables, fixed assets and equity.

03

Collect valid deductible expense evidence

Under the general tax scheme (Art. 17 / 31E), tax is based on net profit. Expenses without clear invoices, receipts or bank trails risk disallowance during fiscal reconciliation.

04

Organize e-Faktur & Monthly VAT in Coretax

For VAT-registered businesses (PKP), ensure Output e-Faktur preparation finishes before the 20th of the following month and Monthly VAT Returns are filed by month-end.

TAX SERVICE PACKAGE · CORETAX DJP (PMK 81/2024 & PER-11/PJ/2025)

e-Faktur & Monthly VAT Returns
in Coretax.

Monthly support carried out directly by a human operator to organize Output Tax Invoice summaries, match creditable Input Tax Invoices, and prepare workpapers and draft Monthly VAT Returns (SPT Masa PPN) in Coretax DJP ahead of official deadlines.

MONTHLY VAT ADMINISTRATION · HUMAN-OPERATED

Service Package: e-Faktur & Monthly VAT Return (SPT Masa PPN) in Coretax

Designed for VAT-registered businesses (PKP) that need sales invoices prepared before the Coretax upload deadline and draft Monthly VAT Returns ready for review before the end of the following month.

01

Output e-Faktur Register & Drafts (Before the 20th)

Match sales invoices, customer 16-digit NPWP / NIK / NITKU identifiers, transaction codes, and tax base/VAT amounts so drafts are ready for Coretax upload and DJP approval no later than the 20th of the following month.

02

Input Tax Invoice Reconciliation & Control

Cross-check Input Tax Invoices in the Coretax dashboard against supplier bills and payment records, flagging missing invoices, incorrect NITKU data, or non-creditable items.

03

VAT Workpaper & Draft SPT Masa PPN (End of Next Month)

Output vs Input VAT calculation, net payable or carry-forward overpayment breakdown, recorded operator self-check, and draft Monthly VAT Return preparation for company authorization.

NERACIA POSITIONING · DONE BY PEOPLE, NOT SOFTWARE

Not accounting software you have to fill in yourself.
Done directly by a human operator.

Many business owners already subscribe to accounting software or use spreadsheet templates, yet their reports still fall behind because no one has time to check receipts and reconcile bank statements. Neracia is a human-delivered service—not a self-service app.

Why business owners choose a human-operated service over a software subscription alone
Work Aspect Self-Service Accounting Software (App Only) Neracia (Human-Operated + Recorded Self-Check)
Who does the work each month?You or your internal staff must spend time entering transactions, selecting chart-of-account codes, and matching bank statements inside the app yourself.Carried out directly by a person (Neracia’s human operator). You supply bank statements and transaction documents; we organize, reconcile and prepare the reports.
When documents are missing or bank balances differSoftware simply adds up whatever was typed. If entries are duplicated, misclassified or missing evidence, charts still render as if everything were accurate.A human operator checks supporting evidence line by line (recorded self-check), isolates unclear items into an open-action register, and reviews them with your contact.
Readiness for new tax rules (PP 20/2026 & Coretax VAT)Software only provides form fields; you still have to interpret regulations yourself to check 0.5% Final Tax eligibility or Coretax invoice codes.We prepare workpapers referenced to official rules (PP 20/2026, PMK 81/2024), track the 20th-of-month e-Faktur deadline, and organize review-ready materials for your authorization.
Relationship with tools you already useRequires migrating into a specific app and paying recurring subscription fees even during busy months when nobody has time to input data.No forced software migration. We can work from CSV/Excel exports of your existing tool or raw source documents, and hand over complete files that you own.

What about local tools and AI at Neracia?

We use deterministic calculations for numerical accuracy and use AI only in a limited way to help structure explanations—always with human review before handover, and without uploading confidential client documents to public AI services.

Read data privacy & human-reviewed AI rules Tell us the task you want handled

VERIFIED OFFICIAL GOVERNMENT SOURCES

Legal basis & official
tax references.

All information on this page references official regulations of the Republic of Indonesia and publications of the Directorate General of Taxes (DJP). Neracia provides bookkeeping preparation and tax document administration; signing and filing remain with the Taxpayer or an authorized tax representative under PMK 44/2026.

Regulatory references for 2027 MSME Final Tax and Coretax DJP
Regulation / Official Source Verified Subject Matter Official Link
Government Regulation (PP) No. 20 of 2026Amendment to PP No. 55 of 2022 on Income Tax Adjustments (0.5% MSME Final Tax, eligible OP & PT Perorangan subjects, removal of Article 59 time caps, and transition rules into 2027)peraturan.go.id ↗
Government Regulation (PP) No. 20 of 2026 (MoF JDIH)Official Ministry of Finance JDIH text and article-by-article elucidation of PP No. 20 of 2026jdih.kemenkeu.go.id ↗
Government Regulation (PP) No. 55 of 2022Income Tax Adjustments (Chapter X — Final Income Tax on Business Turnover up to IDR 4.8 billion and IDR 500M OP threshold)peraturan.go.id ↗
MoF Regulation (PMK) No. 81 of 2024 & PER-11/PJ/2025Tax Provisions for the Core Tax Administration System (Coretax DJP), e-Faktur upload deadline on the 20th of the following month, and Monthly VAT Return filing at the end of the following monthjdih.kemenkeu.go.id ↗
PMK 112/PMK.03/2022 as amended by PMK No. 136 of 2023Implementation of 16-digit NIK as NPWP for Resident Individuals, 16-digit Corporate NPWP, and 22-digit NITKU replacing Branch NPWPsjdih.kemenkeu.go.id ↗
Official DJP Coretax Guide — Impersonate & Assign RoleRole delegation for company officers and drafters via Coretax DJP Impersonate and Assign Role without sharing main account passwordspajak.go.id ↗
MoF Regulation (PMK) No. 44 of 2026Requirements for Tax Representatives and Procedures for Exercising Tax Rights and Obligationspajak.go.id ↗
MoF Regulation (PMK) 54/PMK.03/2021Procedures for Recording Turnover and Criteria/Procedures for Maintaining Bookkeeping for Tax Purposeswww.pajak.go.id ↗

START YOUR 2027 PREPARATION

Want to organize your CV/PT books
or Coretax administration?

Share your current entity type (OP, PT Perorangan, CV or PT) and which task needs help first. We explain the workflow, outputs and fees in writing before you decide.

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