Usaha Menengah
Medium-sized business · 23,261 companies in our corpus
Business capital above Rp5 billion up to Rp10 billion, or annual sales above Rp15 billion up to Rp50 billion.
At a glance
- Business capital
- Above Rp5 billion up to Rp10 billion, excluding premises land and buildings
- Annual sales
- Above Rp15 billion up to Rp50 billion a year
- Which criterion applies
- Capital at establishment; annual sales once the business is running
- Available forms
- PT, CV, firma, cooperative; PT Perorangan is no longer permitted
The scale shown on a company profile is what its registrar published, not a measurement of ours.
What it means
- This class is still MSME but no longer MSE — and almost every facility reserved for micro and small business stops here.
- A PT Perorangan may no longer be used: a business past the small-business criteria must convert to an ordinary PT by notarial deed.
- The final 0.5% rate is definitely gone, since its ceiling is Rp4.8 billion of turnover, far below this class.
- This is where administrative obligations start to look like a large company’s without any of the relief.
How to set one up
- There is no separate registration. This class is usually reached rather than chosen.
- If the business is still a PT Perorangan, converting to an ordinary PT is required, not optional.
- Licensing stays risk-based in OSS, but activity at this size more often falls into the medium or high risk category.
What it obliges you to do
- Full corporate income tax, VAT and employee withholding all apply.
- An investment activity report is filed periodically through OSS.
- Bookkeeping has to be able to produce auditable statements, because banks and large counterparties start asking even where the law does not.
- The class is re-measured on annual sales every year, so it can fall back.
When to choose it
What matters here is not choosing the class but making sure the legal form fits before the threshold is crossed. Passing the small-business ceiling while still a PT Perorangan is a compliance problem, not a late filing.
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.