Usaha Kecil
Small business · 86,339 companies in our corpus
Business capital above Rp1 billion up to Rp5 billion, or annual sales above Rp2 billion up to Rp15 billion.
At a glance
- Business capital
- Above Rp1 billion up to Rp5 billion, excluding premises land and buildings
- Annual sales
- Above Rp2 billion up to Rp15 billion a year
- Which criterion applies
- Capital at establishment; annual sales once the business is running
- Available forms
- Every form is open, PT Perorangan included, up to this class’s ceiling
The scale shown on a company profile is what its registrar published, not a measurement of ours.
What it means
- Together with micro business this class is still MSE — and almost every dedicated facility runs to the top of this class, not only to micro.
- A PT Perorangan is still available here, so the Rp5 billion capital or Rp15 billion sales ceiling is also the ceiling of that form’s life.
- The share of government goods-and-services spending reserved for micro, small and cooperative suppliers is the most concrete reason to watch this class.
- At this size bookkeeping stops being a good habit and starts being a requirement: banks, employers and procurement committees all ask for figures.
How to set one up
- Like the other classes it is not registered on its own — the capital declared when the NIB is obtained sets the class at the start.
- Licensing stays risk-based: a low-risk activity needs only the NIB, medium risk a standard certificate, high risk a licence.
- If the business is a PT Perorangan, this ceiling has to be watched from the beginning, because exceeding it forces a conversion to an ordinary PT.
What it obliges you to do
- After a year of operation, annual sales decide the class.
- An investment activity report is filed periodically through OSS by operators whose licence requires it.
- Moving up to medium closes access to the small-business facilities; dropping back does not automatically restore them.
- The final 0.5% rate is still available while turnover stays under Rp4.8 billion — a lower ceiling than this class’s own, so many small businesses have already left it.
When to choose it
This is the class where the choice of form changes most often: a sole proprietorship starts to chafe, and a PT of either kind starts to make sense. What decides it is usually not the tax but who carries the debt if the business fails.
Need help with the bookkeeping?
Bookkeeping and tax filing are obligations that run every year, not a task you finish when the business is registered.
Bookkeepers, accountants and tax consultants across Indonesia
The rules this summarises
- Law 20/2008 on Micro, Small and Medium Enterprises
- Government Regulation 7/2021 article 35 on the capital and annual-sales criteria
A summary of the rules in force, not legal advice. Rules and thresholds change — check with the relevant authority before you register.
Other size classes
PT, CV, cooperative, foundation and the rest: how they differ and what it means for the owner.