Tax of MSME in Indonesia
Keywords:
MSMEsAbstract
Tax for Micro, Small and Medium Enterprises (MSMEs) in Indonesia are an important aspect that influences the continuity and growth of these businesses. This study examines various tax obligations imposed on MSMEs, including Income Tax (PPh), Value Added Tax (VAT), as well as regional taxes and levies. This research found that MSMEs in Indonesia are regulated through a taxation system that includes Final Income Tax at a rate of 0.5% for MSMEs with an annual turnover of under IDR 4.8 billion, as well as VAT obligations for Taxable Entrepreneurs (PKP) whose turnover exceeds this threshold. Apart from that, MSMEs must also comply with regional tax obligations which vary based on business sector and location. The main challenges faced by MSMEs include the complexity of tax administration, low awareness and compliance with tax obligations, and the tax burden which is perceived as an obstacle. To overcome this challenge, the government has launched various initiatives such as digitizing the tax reporting system and education and mentoring programs for MSMEs. Although these efforts have shown positive results, additional steps are still needed to simplify administrative procedures, increase understanding of tax obligations, and provide greater support to MSMEs. This study provides insight into MSME tax policy in Indonesia and the challenges they face, and offers recommendations for improving tax policy that can support the growth and sustainability of MSMEs more effectively.
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