Information suggesting that all content creators must obtain a Business Identification Number (Nomor Induk Berusaha/NIB) has recently gained widespread attention on social media. Following the issuance of Government Regulation Number 20 of 2026 concerning the Amendment to Government Regulation Number 55 of 2022 concerning Adjustments to Income Tax Provisions, on April 22, 2026, the tax treatment for content creators has changed significantly.
Ideatax Senior Tax Associate Melina Bella explained that the NIB requirement does not apply to every content creator. It applies specifically to creators who engage in commercial business activities.
“Content creators are required to obtain an NIB when they carry out commercial activities, such as endorsements, affiliate marketing, sponsorships, or social media monetization,” Melina said.
Under the 2025 Indonesian Standard Industrial Classification (Klasifikasi Baku Lapangan Usaha Indonesia/KBLI), the government has recognized content creation as a business activity. Therefore, once content creation develops into a business that generates commercial income, creators need to register their business through the online single submission (OSS) system to obtain an NIB.
However, Melina emphasized that having an NIB does not, in itself, determine the amount of tax a person must pay.
“NIB is a business’ legal identification, while tax obligations are determined under the applicable tax rules based on the taxpayer’s income and type of business,” Melina explained.
In other words, NIB provides legal identification for individuals operating businesses. Tax obligations, on the other hand, continue to be determined by prevailing tax regulations, taking into account the type of income received and the characteristics of the business.
In general, based on their source of income, content creators earning income from AdSense and similar digital sources are no longer subject to the final income tax regime for MSMEs.
“If you are a content creator earning income from YouTube AdSense, TikTok, or affiliate marketing, that income will generally no longer be subject to the 0.5% final MSME income tax,” Melina said.
Instead, for most content creators, such income will be subject to the tax rules applicable to independent professional activities. The levy means taxpayers must first determine their net income under the applicable tax provisions before calculating the income tax payable.
It is noteworthy that creators should collect and retain withholding tax slips issued by brands or agencies. These documents form an important part of their tax records and are required when preparing their tax returns.
Tax treatment will not necessarily be the same for every content creator, as it depends on how the creator’s business is structured. Some creators operate independently, while others have their own teams, work with management agencies, or conduct their activities through a separate business entity. These differences can affect the tax treatment that applies.
“It is important to be aware that each content creator operates under different circumstances. Some work independently, some already have their own teams, and others run their activities through business entities. As a result, their tax treatment may also differ,” Melina explained.
For content creators and other digital entrepreneurs seeking to ensure their tax obligations comply with the latest regulations, professional assistance can help minimize administrative errors and maintain compliance. Ideatax is ready to provide tax advisory services tailored to each content creator's business model.
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