{"id":5165,"date":"2026-06-15T12:50:22","date_gmt":"2026-06-15T05:50:22","guid":{"rendered":"http:\/\/145.79.15.100\/blog\/?p=5165"},"modified":"2026-06-15T13:16:14","modified_gmt":"2026-06-15T06:16:14","slug":"individual-pt-company-tax","status":"publish","type":"post","link":"https:\/\/voffice.co.id\/blog\/en\/individual-pt-company-tax\/","title":{"rendered":"PT Perorangan Tax in Indonesia 2026: Rates, Formula, and Case Studies (PP 20\/2026 Update)"},"content":{"rendered":"<p>The <strong>PT Perorangan tax<\/strong> covers the income tax obligations of an Indonesian Perseroan Perorangan (individual limited liability company), governed primarily by Government Regulation No. 20 of 2026 (PP 20\/2026), which amended PP No. 55 of 2022 on Income Tax Adjustments. The regulation took effect on 22 April 2026. With it came meaningful changes: who qualifies for the 0.5% Final Income Tax rate, how gross turnover is consolidated when a PT Perorangan is part of a family business structure, and the removal of the previous time cap on using the final scheme.<\/p>\n<div style=\"background: #f8f9fa; border-left: 4px solid #a82f62; border-radius: 0 8px 8px 0; padding: 16px 20px; margin: 24px 0;\">\n<p style=\"font-weight: bold; margin: 0 0 10px 0; color: #a82f62;\">Key Takeaways<\/p>\n<ul style=\"margin: 0; padding-left: 20px; line-height: 1.8;\">\n<li>The Final Income Tax rate for PT Perorangan remains <strong>0.5% of gross turnover<\/strong>, with a cap of IDR 4,800,000,000 per year (Articles 56 and 57, PP 20\/2026).<\/li>\n<li>PP 20\/2026 deleted Article 59 of PP 55\/2022, removing the previous time limit on using the final tax rate for eligible PT Perorangan.<\/li>\n<li>A PT Perorangan providing services identical to the founder&#8217;s freelance profession, such as a consultant setting up an individual company for consulting, <strong>cannot<\/strong> use the 0.5% rate.<\/li>\n<li>Gross turnover of a husband, wife, and their underage children is consolidated. If the combined figure exceeds IDR 4.8 billion, all related entities lose the final tax benefit from the following year.<\/li>\n<li>CVs, firms, and regular PTs cannot enter the new final tax scheme. Existing beneficiaries may only exhaust their remaining eligibility period under the old rules.<\/li>\n<\/ul>\n<\/div>\n<h2>What Is PT Perorangan Tax in Indonesia?<\/h2>\n<p>A PT Perorangan (Perseroan Perorangan) is a single-founder limited liability company introduced under Indonesia&#8217;s Job Creation Law. Because it is a separate legal entity, the PT Perorangan carries its own tax obligations, independent of the owner&#8217;s personal income tax.<\/p>\n<p>PT Perorangan can choose between two income tax schemes:<\/p>\n<ul>\n<li><strong>Final Income Tax (PPh Final) at 0.5%<\/strong> of gross turnover, available to qualifying PT Perorangan under PP 20\/2026. Most UMKM (micro, small, and medium enterprises) prefer this route because the calculation is straightforward.<\/li>\n<li><strong>Standard corporate income tax at 22%<\/strong> of taxable income under Article 17(1)(b) of the Income Tax Law, with a possible Pasal 31E facility. This applies when a PT Perorangan no longer qualifies for the final rate or voluntarily opts out.<\/li>\n<\/ul>\n<p>Beyond income tax, a PT Perorangan whose annual turnover reaches IDR 4.8 billion must register as a Taxable Entrepreneur (PKP) and collect and remit 12% VAT on applicable transactions.<\/p>\n<p><strong>Read Also:<\/strong> <a href=\"https:\/\/voffice.co.id\/blog\/en\/difference-between-sole-proprietorship-and-regular-limited-liability-company\/\">Differences Between Sole Proprietorship PT and Regular PT<\/a><\/p>\n<h2>What Changed Under PP 20 of 2026?<\/h2>\n<p>PP 20\/2026, effective 22 April 2026, amends several key articles of PP 55\/2022. For PT Perorangan owners, the most important changes are:<\/p>\n<div style=\"overflow-x: auto;\">\n<table style=\"width: 100%; border-collapse: collapse; font-size: 0.9em;\">\n<thead>\n<tr style=\"background: #a82f62;\">\n<th style=\"padding: 10px; text-align: center;\">Aspect<\/th>\n<th style=\"padding: 10px; text-align: center;\">Before PP 20\/2026<\/th>\n<th style=\"padding: 10px; text-align: center;\">After PP 20\/2026<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Final tax rate<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">0.5% of gross turnover<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">0.5% of gross turnover (unchanged)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Turnover threshold<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">IDR 4.8 billion per year<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">IDR 4.8 billion per year (unchanged)<\/td>\n<\/tr>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Time limit on use<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Time-limited (Article 59 of PP 55\/2022)<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\"><strong>Article 59 deleted.<\/strong> No time limit as long as eligibility conditions are met<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">PT Perorangan in professional services<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Not explicitly addressed<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\"><strong>Excluded<\/strong> if providing services identical to the founder&#8217;s freelance profession (Article 57(2)(b))<\/td>\n<\/tr>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Spousal turnover consolidation<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Existed, but not detailed on underage children<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\"><strong>Clarified:<\/strong> combines husband + wife + underage children + all their respective individual PTs (Article 58)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">CV, firm, regular PT<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Could use within a set period<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\"><strong>Cannot join the new scheme.<\/strong> Those still within an active eligibility period may exhaust it<\/td>\n<\/tr>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Bribery as deductible expense<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Not explicitly addressed<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\"><strong>New Article 20A:<\/strong> bribes and gratuities are not deductible from gross income, including payments to foreign public officials<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The removal of Article 59 is the most practically significant change for PT Perorangan owners who have been compliant all along. There is no longer a year countdown on how long you can use the 0.5% rate. Meet the conditions, and the rate stays.<\/p>\n<h2>Who Qualifies and Who Does Not for the 0.5% Final Rate?<\/h2>\n<p>Under Article 57 of PP 20\/2026, only three types of taxpayers qualify for the 0.5% Final Income Tax, provided gross turnover does not exceed IDR 4,800,000,000 per tax year:<\/p>\n<ul>\n<li>Individual taxpayers (orang pribadi)<\/li>\n<li>A PT Perorangan incorporated by a single individual<\/li>\n<li>Cooperatives (limited to 4 tax years from the date of registration)<\/li>\n<\/ul>\n<p>Several conditions can disqualify a PT Perorangan from using this rate:<\/p>\n<h3>PT Perorangan Providing Services Identical to the Founder&#8217;s Freelance Profession<\/h3>\n<p>Article 57(2)(b) states that a PT Perorangan set up by someone with specialist expertise cannot use the 0.5% rate if the company provides services of the same type as the founder&#8217;s personal freelance work.<\/p>\n<p>The official explanation in PP 20\/2026 is direct about this: Mr. C is a tax consultant who independently provides tax consulting services. He establishes PT Perorangan CK, which also provides tax consulting. Because the services are identical, PT Perorangan CK is not eligible for the 0.5% rate.<\/p>\n<p>The freelance professions covered include lawyers, accountants, architects, doctors, consultants, notaries, land deed officials (PPAT), appraisers, actuaries, and digital or creative professionals such as influencers, content creators, selebgrams, bloggers, and vloggers, per Article 56(4) of PP 20\/2026.<\/p>\n<h3>Combined Turnover of Owner and All Owned Individual PTs Exceeds IDR 4.8 Billion<\/h3>\n<p>Article 57(2)(e) requires that the total turnover of the owner and all PT Perorangan entities they own remains under IDR 4.8 billion. Once that aggregate figure crosses the threshold in a given tax year, none of the entities can use the final rate from the following year.<\/p>\n<h3>Other Exclusion Conditions<\/h3>\n<ul>\n<li>The taxpayer voluntarily opts for standard Article 17 rates and notifies the Directorate General of Taxes<\/li>\n<li>The PT Perorangan receives special income tax facilities under Article 31A or Special Economic Zone regulations<\/li>\n<li>The entity is a permanent establishment (BUT)<\/li>\n<\/ul>\n<div style=\"background: #f0e6ea; border: 2px solid #a82f62; border-radius: 8px; padding: 20px 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 8px 0; font-size: 16px; font-weight: bold; color: #a82f62; text-align: center;\">Setting Up a PT Perorangan in Indonesia?<\/p>\n<p style=\"margin: 0 0 16px 0; color: #333; text-align: center;\">vOffice handles full PT Perorangan registration from OSS submission to corporate NPWP issuance.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #a82f62; color: #fff; padding: 12px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/api.whatsapp.com\/send\/?phone=6281280055105&amp;text=Hello%2C+I%27d+like+to+inquire+about+PT+Perorangan+registration%0A%0ASource%3A+article+%22PT+Perorangan+Tax+in+Indonesia+2026%22+(SEO)\" target=\"_blank\" rel=\"noopener nofollow\">Ask Our Team<\/a><\/div>\n<\/div>\n<h2>How Spousal Turnover Consolidation Works<\/h2>\n<p>This is the part of PP 20\/2026 most commonly missed by married business owners, and the one most likely to produce an unwelcome surprise at tax time.<\/p>\n<p>Under Article 58(2) and (3), if a husband and wife have separated their assets in writing or the wife has elected to fulfill her own tax obligations independently, gross turnover is calculated by consolidating:<\/p>\n<ul>\n<li>The husband&#8217;s business turnover, including all PT Perorangan entities he owns<\/li>\n<li>The wife&#8217;s business turnover, including all PT Perorangan entities she owns<\/li>\n<li>Income earned by underage children<\/li>\n<\/ul>\n<p>If the consolidated total exceeds IDR 4.8 billion in a given tax year, none of the parties can use the 0.5% final rate from the following tax year.<\/p>\n<p>The official explanation in PP 20\/2026 gives a concrete example: Mr. A (a notary, turnover IDR 3 billion), Mrs. Y his wife (a boutique, turnover IDR 2 billion), and Miss V their underage child (a child singer, turnover IDR 500 million). Combined total: IDR 5.5 billion. Starting the following year, Mrs. Y&#8217;s boutique no longer qualifies for the final rate.<\/p>\n<h2>PT Perorangan Tax Rates at a Glance<\/h2>\n<p>Two schemes, very different calculations:<\/p>\n<div style=\"overflow-x: auto;\">\n<table style=\"width: 100%; border-collapse: collapse; font-size: 0.9em;\">\n<thead>\n<tr style=\"background: #a82f62;\">\n<th style=\"padding: 10px; text-align: center;\">Tax Scheme<\/th>\n<th style=\"padding: 10px; text-align: center;\">Rate<\/th>\n<th style=\"padding: 10px; text-align: center;\">Tax Base<\/th>\n<th style=\"padding: 10px; text-align: center;\">Key Condition<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\"><strong>UMKM Final Income Tax<\/strong><\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">0.5%<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Gross turnover<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Combined turnover below IDR 4.8 billion; not providing identical freelance services; meets all conditions in Article 57 PP 20\/2026<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\"><strong>Standard Corporate Income Tax<\/strong><\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">22%<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Taxable income after fiscal adjustments<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Turnover exceeds threshold, taxpayer opts out, or excluded from final scheme<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>One nuance on the 22% rate: under Article 31E of the Income Tax Law, entities with gross turnover not exceeding IDR 50 billion may apply a 50% rate reduction to the portion of taxable income attributable to up to IDR 4.8 billion in turnover. That brings the effective rate down to 11% on that portion. The calculation is more complex than the flat final scheme, so it is worth modeling both scenarios if you are near the threshold.<\/p>\n<h2>Formula for Calculating PT Perorangan Final Income Tax<\/h2>\n<p>For a PT Perorangan using the 0.5% final rate, the calculation is:<\/p>\n<div style=\"background: #f0e6ea; border-radius: 8px; padding: 16px 20px; margin: 20px 0; font-family: monospace;\">\n<p style=\"margin: 0; font-weight: bold; color: #a82f62;\">Final Income Tax = 0.5% x Gross Turnover<\/p>\n<\/div>\n<p>Gross turnover (peredaran bruto) means total cash or cash-equivalent receipts from business activities before any deductions for sales discounts, cash discounts, or similar items, per Article 58 of PP 20\/2026.<\/p>\n<p>Tax is paid monthly, based on that month&#8217;s actual turnover:<\/p>\n<div style=\"background: #f0e6ea; border-radius: 8px; padding: 16px 20px; margin: 20px 0; font-family: monospace;\">\n<p style=\"margin: 0; font-weight: bold; color: #a82f62;\">Monthly Final Tax = 0.5% x That Month&#8217;s Turnover<\/p>\n<\/div>\n<p>To determine whether a PT Perorangan qualifies for the 0.5% rate in a given tax year, the reference point is the gross turnover of the preceding tax year. If that figure stayed below IDR 4.8 billion, the final rate applies for the current year.<\/p>\n<h2>PT Perorangan Tax Calculation Examples for 2026<\/h2>\n<h3>Example 1: Trading Business Below the Threshold<\/h3>\n<p>PT Perorangan XY trades in building cleaning equipment, registered in September 2026. During Tax Year 2026, gross turnover amounts to IDR 500,000,000.<\/p>\n<p>The owner, Mr. X, does not run a freelance profession of a similar type. Combined turnover of Mr. X and PT Perorangan XY is well within the IDR 4.8 billion limit.<\/p>\n<p>Calculation:<\/p>\n<ul>\n<li>Annual Final Tax 2026 = 0.5% x IDR 500,000,000 = <strong>IDR 2,500,000<\/strong><\/li>\n<li>Example month (January turnover IDR 40 million): Tax = 0.5% x IDR 40,000,000 = <strong>IDR 200,000<\/strong><\/li>\n<\/ul>\n<p>For Tax Year 2027, PT Perorangan XY can continue using the final rate. The 2026 turnover of IDR 500 million is well within the IDR 4.8 billion ceiling. This is confirmed directly in the official explanation of PP 20\/2026.<\/p>\n<h3>Example 2: Combined Turnover Exceeds the Threshold<\/h3>\n<p>Miss E registers as a taxpayer in April 2026. During Tax Year 2026, she has two income streams:<\/p>\n<ul>\n<li>Freelance income as an insurance agent: IDR 3,500,000,000<\/li>\n<li>Catering business, separate from her insurance work: IDR 1,500,000,000<\/li>\n<\/ul>\n<p>Total 2026 turnover: IDR 5,000,000,000, above the IDR 4.8 billion threshold.<\/p>\n<p>Tax Year 2026: Miss E can still use the 0.5% rate on her catering business because this is her first registered year.<\/p>\n<p>Tax Year 2027: Miss E <strong>cannot<\/strong> use the final rate for catering anymore. Her combined 2026 turnover exceeded IDR 4.8 billion, so she must switch to the standard Article 17 progressive rates. This example comes directly from the official explanation of PP 20\/2026.<\/p>\n<h3>Example 3: Consultant-Owned PT Perorangan, Same Service Type<\/h3>\n<p>Mr. C is an independent tax consultant who personally provides tax consulting services. He establishes PT Perorangan CK, which also provides tax consulting.<\/p>\n<p>Based on Article 57(2)(b) of PP 20\/2026 and the official example in the regulation&#8217;s explanation: because PT Perorangan CK provides services identical to Mr. C&#8217;s freelance work, the company is not eligible for the 0.5% Final Income Tax rate.<\/p>\n<p>PT Perorangan CK must use the standard rate: <strong>22% of taxable income.<\/strong><\/p>\n<p>Worth noting: if Mr. C were to set up a separate PT Perorangan in an unrelated business, such as retail, that entity could still qualify for the 0.5% rate, provided combined turnover stays within the limit and other conditions are met.<\/p>\n<p><strong>Read Also:<\/strong> <a href=\"https:\/\/voffice.co.id\/blog\/en\/can-a-sole-proprietorship-pt-become-a-taxable-entrepreneur-pkp\/\">Can a PT Perorangan Become a Taxable Entrepreneur (PKP)?<\/a><\/p>\n<h2>When Does a PT Perorangan Have to Switch to the Standard Rate?<\/h2>\n<p>Three situations trigger a mandatory switch from PPh Final to standard corporate tax:<\/p>\n<h3>1. Combined Turnover Exceeds IDR 4.8 Billion<\/h3>\n<p>Once the prior year&#8217;s consolidated turnover, covering the owner, all owned individual PTs, plus spouse and underage children where applicable, crosses IDR 4.8 billion, the final rate is gone from the following tax year.<\/p>\n<h3>2. Business Activity Becomes Identical to the Owner&#8217;s Freelance Profession<\/h3>\n<p>If the PT Perorangan starts providing services that match the owner&#8217;s personal freelance work, it loses eligibility under Article 57(2)(b).<\/p>\n<h3>3. Voluntary Election to Use Standard Rates<\/h3>\n<p>A PT Perorangan owner can opt for standard Article 17 rates by notifying the Directorate General of Taxes. This can make sense when the company has substantial deductible expenses, making taxable income significantly lower than gross turnover, and the standard rate produces a lighter total tax burden.<\/p>\n<p>One exit rule to be aware of: once a PT Perorangan leaves the final scheme because the combined family turnover threshold was exceeded (Article 57(2)(e)), it cannot return to the final scheme in later years, per Article 57(4) of PP 20\/2026.<\/p>\n<p>Not sure whether your PT Perorangan still qualifies under the new rules? <a href=\"https:\/\/voffice.co.id\/en\/services\/tax\">vOffice&#8217;s tax consulting service<\/a> provides structured reviews of your tax scheme eligibility and PP 20\/2026 compliance.<\/p>\n<div style=\"background: #a82f62; border-radius: 8px; padding: 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 6px 0; font-size: 18px; font-weight: bold; color: #fff; text-align: center;\">Not Sure If Your PT Perorangan Tax Is Fully Compliant?<\/p>\n<p style=\"margin: 0 0 20px 0; color: rgba(255,255,255,0.75); font-size: 14px; text-align: center;\">vOffice tax consultants, ISO 9001-certified, can audit your tax scheme and confirm eligibility under PP 20\/2026 before your next reporting period.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #fff; color: #a82f62; padding: 12px 32px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/api.whatsapp.com\/send\/?phone=6287877530812&amp;text=Hello%2C+I%27d+like+to+consult+about+PT+Perorangan+tax+compliance+under+PP+20%2F2026%0A%0ASource%3A+web+voffice.co.id+(SEO)\" target=\"_blank\" rel=\"noopener nofollow\">FREE Tax Consultation<\/a><\/div>\n<\/div>\n<h2>Frequently Asked Questions<\/h2>\n<h3>Did the PT Perorangan final tax rate change in 2026?<\/h3>\n<p>No. The rate remains 0.5% of gross turnover. PP 20\/2026 changed who is eligible to use it, removed the previous time limit, and clarified how turnover is consolidated for married couples.<\/p>\n<h3>Is there a time limit on using the 0.5% rate for PT Perorangan?<\/h3>\n<p>No more. PP 20\/2026 deleted Article 59 of PP 55\/2022, which previously set specific eligibility periods. As long as all qualifying conditions continue to be met, the 0.5% rate applies without a year cap.<\/p>\n<h3>How does a PT Perorangan calculate its monthly final tax if turnover varies?<\/h3>\n<p>Final income tax is calculated and paid each month based on that month&#8217;s actual turnover, with no averaging required. If January turnover is IDR 60 million, the January tax is 0.5% x IDR 60 million = IDR 300,000, due by the 15th of February.<\/p>\n<h3>Can a doctor who owns a PT Perorangan use the 0.5% final rate?<\/h3>\n<p>It depends on what the PT Perorangan does. If it operates in a field entirely separate from the owner&#8217;s medical practice, it may qualify. If the company provides medical services identical to the owner&#8217;s personal medical work, it is excluded under Article 57(2)(b) of PP 20\/2026. A tax consultant can help determine which situation applies.<\/p>\n<h3>What happens if my spouse and I together exceed IDR 4.8 billion in combined turnover?<\/h3>\n<p>Under Articles 57(2)(e) and 58 of PP 20\/2026, if consolidated gross turnover of both spouses, underage children, and all PT Perorangan entities they own exceeds IDR 4.8 billion in a tax year, none of those entities can use the 0.5% final rate from the following year.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>References<\/strong><\/p>\n<p><strong>1.<\/strong> President of the Republic of Indonesia. (2026). <em>Government Regulation No. 20 of 2026 on Amendment to Government Regulation No. 55 of 2022 on Income Tax Adjustments<\/em>. State Gazette of the Republic of Indonesia 2026 No. 43. https:\/\/peraturan.go.id<\/p>\n<p><strong>2.<\/strong> Directorate General of Taxes. (2026, May). <em>PP 20 Tahun 2026: Napas Baru Pajak UMKM, Antara Kemudahan dan Keadilan<\/em>. https:\/\/www.pajak.go.id\/id\/artikel\/pp-20-tahun-2026-napas-baru-pajak-umkm-antara-kemudahan-dan-keadilan<\/p>\n<p><strong>3.<\/strong> Government of the Republic of Indonesia. (2022). <em>Government Regulation No. 55 of 2022 on Income Tax Adjustments<\/em>. State Gazette of the Republic of Indonesia 2022 No. 231. https:\/\/peraturan.bpk.go.id<\/p>\n<p><strong>4.<\/strong> Government of the Republic of Indonesia. (1983). <em>Law No. 7 of 1983 on Income Tax, as last amended by Law No. 6 of 2023 (Job Creation Law)<\/em>. https:\/\/peraturan.bpk.go.id<\/p>\n<p><strong>5.<\/strong> Indonesian Tax Consultants Association (IKPI). (2026, May). <em>PP 20 Tahun 2026: Kepastian Hukum yang Dinanti<\/em>. https:\/\/ikpi.or.id\/en\/pp-20-tahun-2026-kepastian-hukum-yang-dinanti\/<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Did the PT Perorangan final tax rate change in 2026?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. The rate remains 0.5% of gross turnover. PP 20\/2026 changed eligibility rules, removed the previous time limit, and clarified spousal turnover consolidation rules.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Is there a time limit on using the 0.5% rate for PT Perorangan?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No more. PP 20\/2026 deleted Article 59 of PP 55\/2022. 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