Buyer withheld 0.5 percent from my invoice
Customer PT memotong 0,5 persen dari pembayaran saya. Apa yang harus saya lakukan?
The situation
When a withholding agent buys from an MSME on the final scheme, it may withhold the 0.5 percent and give you a slip. That covers your final tax on that sale.
The law
- PP 55/2022 on income tax adjustments, as amended by PP 20/2026 (in force 22 April 2026): 0.5 percent final tax on gross turnover up to IDR 4.8 billion a year for individuals, single founder PT Perorangan and cooperatives; individuals pay nothing on the first IDR 500 million
- PMK 81/2024 on tax provisions for implementing the Core Tax Administration System (Coretax): In force 1 January 2025; Coretax registration, returns, payment due dates aligned to the 15th of the following month, prepopulated returns and deposit balance
What it means for you
Give the buyer proof that you use the final scheme so they withhold 0.5 percent, not 2 percent PPh 23. In Coretax the slip should show in your account. Do not pay tax again on that sale.
What to do
- Give buyers your final scheme status.
- Collect the slip for each payment.
- Exclude those sales from your own payment.
- Check slips in Coretax.
Without proof, buyers withhold PPh 23 at 2 percent instead.
We can do this for youMSME final tax at 0.5 percent: eligibility after PP 20/2026, monthly payment and switching to normal rates: IDR 500.000