PMK 72/2025 Lists Tourism Sectors for PPh 21 DTP Incentive

The Ministry of Finance released Ministerial Regulation No. 72/2025 on 30 October 2025, detailing tourism industry fields that can benefit from the income‑tax article 21 DTP (PPh 21 DTP) incentive. The regulation also notes that the extension rules for micro, small and medium enterprises (UMKM) are still being drafted.

Annex A lists hotels, night clubs, karaoke venues, discotheques and massage houses as eligible sectors. Employers meeting the criteria must use the business classification code shown in Annex A, as required by Article 3 paragraph 1(b). The Directorate General of Taxes (DJP) simultaneously emphasized improving service quality, integrity and taxpayer assistance.

Expanding the PPh 21 DTP incentive to more tourism activities aims to boost compliance and sector recovery. The pending UMKM extension indicates continued fiscal support for small businesses. DJP’s focus on service standards is intended to enhance taxpayer experience and revenue collection.