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Other literature type . 2026
License: CC BY
Data sources: ZENODO
ZENODO
Conference object . 2026
License: CC BY
Data sources: Datacite
ZENODO
Conference object . 2026
License: CC BY
Data sources: Datacite
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MSME TAX AND FINAL RULES

Authors: Shifa Aulia Intan Soraya; Ratna Septiyanti; Mega Metalia;

MSME TAX AND FINAL RULES

Abstract

Abstract This poster discusses SME (Small and Medium Enterprises) taxation and the applicable final tax regulations in Indonesia. The poster explains the definition of SME tax, the final tax rate of 0.5% of monthly turnover, and the differences between SME tax and regular income tax. In addition, it provides examples of tax calculations, payment and reporting deadlines, required documents, and step-by-step procedures for paying taxes. The purpose of this poster is to increase the understanding and awareness of SME owners regarding tax compliance in order to support sustainable, independent, and strong economic development. Through its informative and visually appealing design, the poster is expected to help the public better understand SME tax obligations in a simple and effective way.

Related Organizations
Keywords

SME Tax, Final Tax, 0.5% Tax Rate, Indonesian Taxation, Tax Compliance, Small and Medium Enterprises, Tax Reporting, Tax Payment, Tax Education, Income Tax.

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green