PMK No. 9/PMK.03/2021
PPH Incentive Article 21 (employee)
|1.||Employees who work in companies engaged in one of 1,189 specific industries, in companies that obtain import facilities for export purposes [KITE], and in companies in bonded zones can obtain income tax facilities under government responsibility.|
|2.||This facility is provided to employees who have a fixed and regular NPWP and Gross Income that is annualized not more than Rp.200 million in the specified sectors. These employees will earn additional income in the form of Taxes that are not deducted by the employer but given in cash to employees.|
|3.||If the taxpayer has a branch, then the notification of utilization of Income Tax Incentive Article 21 is sufficiently submitted by the taxpayer and applies to all branches.|
MSME Tax Incentives
MSME actors get the final income tax facility rate of 0.5% [PP 23/2018] borne by the government.
|1.||MSME taxpayers do not need to make tax deposits.|
|2.||Cutters or tax collectors do not need to make deductions or tax collection at the time of making payments to MSMEs.|
Final PPh Incentive for Construction Services
Taxpayers who receive income from construction services business in the program to accelerate the improvement of irrigation water use [P3-TGAI] get the final PPH facility of government borne construction services.
PPH Incentive Article 22 Imports
Taxpayers engaged in one of 730 specific industrial fields, on KITE companies. And in companies in bonded zones get exemption facilities from the collection of Income Tax Article 22 Imports. Previously only available for 721 industries and KITE companies.
Installment Incentive (PPH Article 25)
Taxpayers engaged in one of 1,018 certain industries, kite companies, and companies in bonded zones get a reduction in PPH Article 25 installments by 50% of the installments that should be owed. Previously only available to 1,013 industries and KITE companies.
Low-risk Taxable Entrepreneurs [PKP] engaged in one of 725 specific industries, KITE companies, and companies in bonded zones get accelerated restitution facilities up to a maximum amount of Rp. 5 billion.
This facility was previously only provided to 716 industries and KITE companies.
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