Indonesian Government has officially issued Government Regulation No. 20 of 2026 which revise previous Government Regulation No. 55 of 2022, a regulation implementing Tax Harmonization Law (HPP). This new regulation directly affects who is eligible to benefit from the 0.5% final income tax rate for micro, small, and medium-sized enterprises (MSMEs). Under the new regulation, government has narrowed the category of taxpayers that can enjoy the 0.5% final income tax rate. That