Do Daycares and Bimbel Pay Tax in Indonesia? PPN and PPh Rules

Two taxes, and only one of them is about your fees

Operators asking about tax are usually asking two questions at once, and the answers come from different regulations. The first is PPN, value added tax, which is about what you charge families.

The second is PPh, income tax, which is about what your centre earns across a year. A rule that settles one tells you nothing about the other, which is why so much of what circulates in operator groups is half right.

Employment social security contributions are a third thing and neither of these. They are a payroll obligation, and nothing below applies to them.

Does a daycare or bimbel have to charge PPN?

The confusion has a cause. Undang-Undang Nomor 7 Tahun 2021 on tax harmonisation took education services off the list of things sitting outside PPN altogether, and national headlines duly announced that schools and bimbel would be taxed.

Then Peraturan Pemerintah Nomor 49 Tahun 2022 gave education services an exemption. The Direktorat Jenderal Pajak describes it as pembebasan PPN covering jasa penyelenggaraan pendidikan baik yang bersifat formal maupun nonformal, so formal and nonformal provision both sit inside it.

The exemption carries a condition, and the condition is the licence. Pasal 16 ayat (4) frames it as pendidikan anak usia dini, dasar, menengah, dan tinggi oleh satuan pendidikan yang memiliki izin pendidikan formal dari pemerintah pusat atau pemda. Early childhood education is named there in its own right rather than inferred, and nonformal provision qualifies on the same licensed basis, which is the door a bimbel or a kursus goes through.

So the operative question is not what your centre teaches but whether the unit teaching holds an education licence from the authority entitled to issue it. Do not read the reverse into it either.

Nothing in PP 49/2022 says an unlicensed centre is automatically charged PPN. The exemption attaches to licensed provision, and where a particular centre sits is a determination the Direktorat Jenderal Pajak makes, not one to settle in a forum.

What changed for the 0,5 percent rate in April 2026?

Peraturan Pemerintah Nomor 20 Tahun 2026 was enacted and took effect on 22 April 2026, and it reset the small business income tax facility a lot of centres have been sitting on. The first change is who qualifies.

The Direktorat Jenderal Pajak lists the taxpayers that may use the 0,5 percent final rate as Wajib Pajak Orang Pribadi, a badan in the form of a perseroan perorangan founded by one person, and a domestic koperasi. A perseroan terbatas, a CV and a firma are outside it.

The second is how long it lasts. For an individual taxpayer and a perseroan perorangan the clock has gone.

DJP puts it as dapat menggunakan tarif PPh Final 0,5% selama masih memenuhi kriteria tanpa khawatir masa berlakunya berakhir, so the facility runs on while you still meet the criteria instead of expiring after a set number of years. A koperasi keeps it for up to four years from registration.

The ceiling did not move. It is turnover not exceeding Rp4,8 miliar in a tax year, and inside that sits a second threshold.

An individual UMKM taxpayer pays no income tax on the first Rp500 juta of turnover, and the 0,5 percent applies between Rp500 juta and Rp4,8 miliar. For a centre whose fee income sits well inside those numbers, that decides whether a year of enrolment is taxed as a slice of turnover or calculated on profit.

Your legal form decides which income tax rule applies

Centres that look identical from the street diverge completely here. A daycare run by its owner as an individual, a centre incorporated as a perseroan perorangan, a yayasan running a PAUD, and a koperasi are four different taxpayers.

The DJP list above says which of them may use the 0,5 percent facility. It does not enumerate every form that cannot, so treat what is on the list as the fact and anything beyond it as a question for your tax office rather than an inference you make yourself.

If you are a badan that has fallen out of the facility, the alternative is not automatically the headline rate. The general corporate rate is 22 percent, but Pasal 31E cuts it by half on the taxable income attributable to turnover up to Rp4,8 miliar, which DJP describes as an effective 11 percent for that portion. The consequence is that the legal form you chose when you opened, often for reasons that had nothing to do with tax, is now doing tax work.

How is a yayasan's surplus taxed?

Most PAUD and TK in Indonesia run under a yayasan, and a nonprofit yayasan in education has a rule of its own. The Direktorat Jenderal Pajak set it out in a filing guide written specifically for a Yayasan Nirlaba Pendidikan Anak Usia Dini, published in March 2026.

Sisa lebih, the surplus left at the end of the year, is excluded from income tax under Pasal 4 ayat (3) huruf m of UU HPP, reaffirmed in PER-44/PJ/2009. The conditions are specific.

The surplus goes back into pembangunan dan pengadaan sarana dan prasarana kegiatan pendidikan, within four years of it arising. The books are kept secara tertib dan transparan. And a notification of how you plan to use the surplus is filed alongside the SPT Tahunan Badan for the year it arose.

Miss the window and the treatment reverses. DJP states that a surplus not used for those facilities within four years is recognised as an object of income tax at the end of the year after that period closes, and is reported as a koreksi fiskal. What catches people out is the notification rather than the spending, because a centre can spend correctly and still lose the exclusion when nothing was filed.

The same guide settles one that centres get wrong in the other direction. Dana BOP received by a PAUD is bukan objek pajak under Pasal 4 ayat (3) of UU HPP. Government operational support is not fee income.

What should you have ready before your first filing?

Registration comes first. A PAUD run under a yayasan registers for an NPWP with the KTP of all pengurus, the NPWP of all pengurus, and the NPWP of the yayasan or badan pusat, which is how a tax officer at KP2KP Pelabuhan Ratu set it out to DDTC. A PAUD that is not itself the central body can register as a branch, supported by the yayasan deed and proof that the PAUD sits under it.

Then there is the number every rule above gets applied to. The PPN condition turns on your licence, the 0,5 percent facility on turnover for the tax year, the Pasal 31E reduction on the portion of taxable income attributable to turnover, and the yayasan surplus rule on what was left at year end. All of them need a defensible figure for what came in across a full year, split by what it was for.

That is the part software touches, and the boundary is worth stating plainly. Happy Kamper does not produce faktur pajak, does not file returns and does not calculate your tax.

What it does is hold the record the figure is read from. Billing and invoicing captures each fee as it is charged and paid rather than as it is remembered, enrolment records tie that income to the children it relates to, and reporting rolls it up so a year end figure comes off a system instead of a notebook.

For a centre running early education and daycare or a bimbel and tutoring operation, that is the honest split. The rules belong to the state. The number they are applied to belongs to you, and it is the one thing here you can have ready in advance.

Key takeaways

Education services carry a PPN exemption under PP 49/2022, conditional on the provider holding an education licence, with pendidikan anak usia dini named in Pasal 16 ayat (4). PP 20/2026, in force from 22 April 2026, kept the 0,5 percent final income tax rate for an individual taxpayer, a perseroan perorangan and a koperasi, closed it to a perseroan terbatas, a CV and a firma, and removed the expiry for the first two.

The ceiling is turnover of Rp4,8 miliar, with no income tax on the first Rp500 juta for an individual. A badan outside the facility meets 22 percent, cut by half under Pasal 31E to an effective 11 percent on the portion up to Rp4,8 miliar.

A yayasan surplus stays outside income tax only where it goes into education facilities within four years and the plan is notified with that year's SPT Tahunan Badan. None of this tells you where your own centre lands, and the Direktorat Jenderal Pajak or a registered tax consultant is the only place that answer legitimately comes from.