UU PPh juga memberikan fasilitas perpajakan bagi UMKM berupa pengurangan tarif sebesar 50 persen dari tarif normal yang dikenakan atas PKP dari bagian peredaran bruto sampai dengan Rp4,8 miliar, katanya.
Under the law, small and medium micro businesses would also deserve tariff reduction as much as 50 percent of the normal tariff imposed on the taxable income from portion of the gross turnover of up to Rp4.8 billion, Melchias said.