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PT Perorangan and the 0.5 percent rate after PP 20/2026

Apakah PT Perorangan saya masih bisa pakai PPh final 0,5 persen?

The situation

Yes. PP 20/2026 keeps a PT Perorangan founded by one person eligible for 0.5 percent final tax while turnover stays within IDR 4.8 billion a year.

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
  • Art 153A to 153J, Law 40/2007 on Limited Liability Companies (UUPT), as amended by Law 6/2023: A PT meeting micro and small business criteria may be founded by one Indonesian citizen through an electronic statement of establishment

What it means for you

Secondary summaries of PP 20/2026 state no time limit for individuals and PT Perorangan, unlike the old 4 year rule. The IDR 500 million tax free band applies to individuals only, not the PT. Example: monthly turnover IDR 100,000,000 means IDR 500,000 final tax each month.

What to do

  1. Confirm turnover stays under IDR 4.8 billion.
  2. Pay 0.5 percent monthly by the 15th.
  3. Keep sales records.
  4. Review yearly if normal rates would be cheaper.

Losing PT Perorangan status, for example by adding a shareholder, ends eligibility.

We can do this for youPT Perorangan for micro and small businesses: set up, annual report and when to convert: IDR 4.500.000

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