MSME TAX AND FINAL RULES

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.