In the near future, the government will issue revision to Government Regulation No. 46 Year 2013 regarding Income Tax on Income from Business Received or Earned by Taxpayers Having Certain Gross Turnover which will decrease the rate of final income tax for small and medium enterprises from 1% to 0.5%. According to plan, the new regulation will come into effect as of July 1, 2018.
After issuing the new regulation, the Ministry of Finance will also issue its subsidiary regulation in the form of a Regulation of the Minister of Finance. According to the Director of Public Counseling, Services, and Relations, Hestu Yoga Saksama, the subsidiary regulation is currently preparing the subsidiary regulation.
Some provisions which will be provided for further through the subsidiary regulation are deadline for the use of final income tax, procedure for income tax payment, withholding, and collection, as well as procedure for the submission of application and issuance of statement
Source : https://legalcentric.com/content/view/133188