Act No. 42 Of 2009

Original Language Title: Undang-Undang Nomor 42 Tahun 2009

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ACT 42-2009 fnHeader (); The text is not in the original format.
Back COUNTRY SHEET Republic of INDONESIA No. 150, 2009 (Additional explanation in the State Gazette of the Republic of Indonesia Number 5069) the law of the Republic of INDONESIA NUMBER 42 in 2009 ABOUT the THIRD CHANGE in the law number 8 in 1983 ABOUT the VALUE ADDED TAX and GOODS and SERVICES SALES TAX OVER LUXURY GOODS with the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: a. that in order to further enhance the legal certainty and justice , creating a simpler tax system, and to secure the acceptance of the State so that national development can be implemented independently need to do changes to the law number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods as it has several times changed with Act No. 18 of 2000 about the second amendment in the law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods;
b. that based on considerations as referred to in letter a, the need to establish laws on the Third Change in the law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods;
Remember: 1. Article 5 paragraph (1), article 20, and article 23A of the Constitution of the Republic of Indonesia in 1945;
2. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times changed with Act No. 4 of 2009 about the determination of the Replacement Government Regulations Act No. 5 of 2008 about the fourth Change over the 1983 law number 6 of the General provisions and Taxation Procedures into law (Republic of Indonesia Sheet in 2009 Number 62 Additional Sheets, the Republic of Indonesia Number 4999);
3. Law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times changed with Act No. 18 of 2000 about the second amendment in the law number 8 of the 1983 value added tax and goods and services sales tax over luxury goods (Gazette of the Republic of Indonesia year 2000 Number 128 Additional Sheets, the Republic of Indonesia Number 3986);
Together with the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA and the PRESIDENT of the REPUBLIC of INDONESIA DECIDES: setting: the law on the THIRD CHANGE in the law number 8 in 1983 ABOUT the VALUE ADDED TAX and GOODS and SERVICES SALES TAX UP LUXURY GOODS.
Article I some provisions in the law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) that has been modified several times by the Act: a. the number 11 in 1994 (State Gazette of the Republic of Indonesia Number 61 in 1994, an additional Sheet of the Republic of Indonesia Number 3568);
b. number 18 in 2000 (State Gazette of the Republic of Indonesia Number 128 in 2000, an additional Sheet of the Republic of Indonesia Number 3986), amended as follows: 1. Article 1 is amended to read as follows: "article 1 In this law are: 1. The area of the customs territory of the Republic of Indonesia is covering an area of land, water and air space above it, as well as certain places in the exclusive economic zone and the continental shelf in which applicable legislation governing customs.
2. The goods are tangible goods, which, according to the nature or the law can be either goods or chattels are not moving, and intangible goods.
3. Taxable Goods are goods that are taxed on the basis of this Act.
4. Delivery of the goods is Taxable every Taxable delivery activities.
5. The service is any service activities based on an Alliance or legal deed which led to an item, facility, ease, or rights are available for use, including services that are guaranteed to produce goods because of orders or requests for materials and on instructions from the customer.
6. Taxable Services are services that are taxed on the basis of this Act.
7. Submission of Taxable Services are any Taxable Services granting activities.
8. Utilization of Taxable Services from outside the Customs Area is any Taxable Services utilization activities from outside the Customs Area in the Customs Area.
9. Import is any activity outside of areas of goods entering the Customs into the Customs Area.
10. The utilization of Taxable Intangible Goods from outside the Customs Area is any Taxable Goods especially Intangible from outside the Customs Area in the Customs Area.
11. Taxable Intangible Goods Export is any activity issued Taxable Intangible Goods from the Customs Area to the outside in the area of customs.
12. Trade is the buying and selling of business activities, including the activities of the exchange-traded goods, without changing the shape and/or nature.
13. the governing body is a group of people and/or capital which is the unity of both doing business and not doing business that includes limited liability company, the company komanditer, the company's other State-owned enterprises or business entity belonging to the area by the name and in any form, firm, peers, cooperatives, pension funds, Association, Assembly, foundations, organizations, social and political organizations, or other organizations, institutions and other bodies including the collective investment contract and business form anyway.
14. the entrepreneur is a private person or entity in whatever form which is in his employment or business activities produce goods, import goods, export goods, doing trading business, leveraging the intangible goods from outside the Customs Area, doing business services including export services, or use the services from outside the Customs Area.
3. Taxable Employers are employers who do surrender of Taxable Goods and/or Taxable Services deliverables are taxed on the basis of this Act.
4. Generate is an activity to cultivate through the process of changing the form and/or the nature of an item from its original form into the new stuff or have a new activity or effectiveness of processing natural resources, including sent a private or other entity conducting such activities.
17. The basis of Taxation is the amount of the selling price, replacement, the value of imports, export value, or another value is used as the basis for calculating the tax owed.
18. The sale price is the value in the form of money, including all costs requested or should be asked by the seller due to the surrender of the Taxable Goods, excluding the value added tax charged under this law and price cuts that are listed in the Tax Invoice.
19. Replacement of the value is in the form of money, including all costs requested or should be requested by employers because of the surrender of Taxable Services, export of Taxable Services, or export Goods Taxable Intangible, but does not include value added tax charged under this law and price cuts that are listed in the Tax Invoice or value in the form of money paid or should have been paid by the recipient of the Services due to the utilization of Taxable Services and/or by beneficiaries Taxable Intangible Goods due to the utilization of Taxable Intangible goods from outside the Customs Area in the Customs Area.
20. The import Value is the value in the form of money that is the basis of calculating import duty plus the levy based on the provisions in the legislation governing customs and Excise Taxable Goods for imports, excluding value added tax da 21. The buyer was a private person or entity that received or should have received Taxable Goods and deliverables that pays or should pay the price of Taxable Goods.
22. The recipients of the service are private persons or entities that receive or should receive delivery of Taxable Services and who pays or should pay for the replacement of the Taxable service.
23. Tax receipt is proof of the tax levy made by Entrepreneurs who are doing Taxable delivery of Goods Taxable or Taxable Services deliverables.
24. The input Tax is the value added tax which should have been paid by Employers Taxable due to the acquisition of Goods and/or Taxable gain Taxable Services and/or utilization of Intangible Taxable Goods from outside the Customs Area and/or utilization of Taxable Services from outside of the area of Customs and/or import Taxable Goods.
25. The output Tax is the value added tax payable that must be charged by a Taxable Entrepreneur do delivery, submission Services Taxable Taxable Taxable Goods, the export of Tangible Goods, the export of Taxable Intangible, and/or export of Taxable Services.
26. Export value is the value in the form of money, including all costs requested or should be requested by the exporter.
27. the value added tax collector is the Treasurer of the Government, agency, or Government agency appointed by the Minister of finance to glean, deposit, and reporting of taxes owed by Employers Taxable upon delivery of Goods and/or Taxable delivery of services is Taxable to the Treasurer of the Government, body, or Government agencies.

28. Exports of goods Taxable Intangible is any Taxable Goods especially Intangible from inside the Customs Area outside the Customs Area.
29. The export of Taxable Services are any Services deliverables Taxable activity outside the Customs Area.

2. The provisions of article 1A is amended to read as follows: "article 1A (1) included in the sense of the Taxable delivery is: a. surrender of rights to the Taxable Goods because of an agreement;
b. transfer of Taxable Goods because of a lease agreement to buy and/or the lease agreement (leasing);
c. submission of Taxable Goods to the merchant intermediaries or through the auctioneer;
d. the use itself and/or the giving away free Taxable Goods above;
e. Taxable Goods in the form of inventories and/or assets which, according to its original purpose was not to be sold, remaining at the time of the dissolution of the company;
f. submission of Taxable Goods from the Center to the branch or otherwise and/or delivery of Taxable Goods between branches; g. delivery of Goods Taxable at regular consignment; and h. the surrender of Taxable Goods, Taxable by the employers within the framework of financing agreements conducted based on sharia principles, that of delivery are considered directly from Employers Taxable to the need of Taxable Goods.
(2) that is not in the sense of surrender of the Taxable Goods is: a. the submission of Taxable Goods to the REALTOR as mentioned in the book of law commercial law; b. submission of Taxable Goods to guarantee debts receivable;
c. submission of Taxable Goods as referred to in paragraph (1) letter f in terms of Taxable Employers do the centrality of place tax payable;
d. transfer of Taxable Goods in the course of the merger, fusion, extraction, solving, and takeover attempts provided the parties do to diversion and who received the transfer is Taxable Employers; and e. Taxable Goods in the form of assets which, according to its original purpose was not to be sold, remaining at the time of the dissolution of the company, and the Input Tax upon his acquisition could not be credited as referred to in article 9 paragraph (8) of the letter b and the letter c.

3. The provisions of article 3A is amended to read as follows: "article 3A (1) Employers who do the submission referred to in article 4 paragraph (1) letter a, letter c, letter f, letter g, letter h and, except for the small entrepreneurs that the limit set by the Minister of finance, obliged to report his effort to be confirmed as a Taxable Entrepreneur and mandatory charge, deposit, and reporting of value added tax and sales tax over luxury goods owed.
(1a) the small Employers referred to in subsection (1) may choose to be confirmed as a Taxable Entrepreneur.
(2) small entrepreneurs who choose to be confirmed as Taxable Employers obliged to implement the provisions referred to in paragraph (1).
(3) a person or private entity that makes use of Taxable Intangible Goods from outside the Customs Area as referred to in article 4 paragraph (1) letter d and/or Taxable Services that make use of the outside of the Customs Area as referred to in article 4 paragraph (1) letter e mandatory charge, deposit, and reporting on value added tax owed the counting and how regulated with regulation of the Minister of finance.

4. The provisions of article 4 is amended to read as follows: "article 4 (1) value added tax is imposed on: a. the submission of Taxable Goods in the Customs area is conducted by businessman; b. import Taxable Goods;
c. submission of Taxable Services in the area of Customs conducted by employers;
d. utilization of Taxable Intangible Goods from outside the Customs Area in the Customs Area;
e. utilization of Taxable Services from outside the Customs Area in the Customs Area; f. Taxable Intangible Goods export by Taxable Employers;
g. export of Taxable Intangible Goods by Taxable Employers; and h. the export of Taxable Services by Employers Taxable.
(2) the provisions concerning the limitation of the activity and the type of Services which are Taxable upon its export are value added tax referred to in subsection (1) the letter h is set by regulation of the Minister of finance.

5. The provisions of Article 4A is amended to read as follows: "Article 4A (1) deleted.
(2) the type of goods that are not subject to value added tax is a specific item in a group of items as follows: a. the goods of mining or drilling results results are taken directly from the source; b. staple goods that are badly needed by many people;
c. food and drinks are served in the hotel, restaurant, restaurants, stalls, and the like, include excellent food and drinks consumed on the spot or not, including food and drink presented by venture catering or catering; and d., gold bullion, money and securities.
(3) the types of services that are not subject to value added tax is the certain services in a group of services as follows: a. medical healthcare services;

b. social services;

c. service delivery letter with postage stamps;

d. financial services;

e. insurance services;

f. religious services;

g. educational services;

h. arts and entertainment services;

i. the broadcasting service is not an ad;
j. public transport on land and in water and air transport services in the country are being an integral part of air transport services abroad; k. labour services;

b. hospitality services;
d. services provided by the Government in order to run the Government in General; n. provision of parking services;

o. public phone services by using a coin;

p. service with a money remittance; and q. catering or catering.

6. The provisions of article 5 is changed to read as follows: "article 5 (1) in addition to the imposition of value added tax referred to in article 4 paragraph (1), is also the Top Selling luxury goods Tax against: a. delivery of goods to a Taxable luxury and tastefully done by entrepreneurs who produce goods within the Customs Area in the business activities or his work; and b. the Taxable Goods imports pertained.
(2) sales tax over luxury items worn only 1 (one) time at the time of delivery of goods to a Taxable luxury belongs by entrepreneurs who produce or import Goods at the time of Taxable luxury crusts.

7. The provisions of article 5A modified to read as follows: "article 5A (1) value added tax or value added tax and sales tax over luxury goods over the surrender of Goods Taxable returns may be deducted from the value added tax or value added tax and sales taxes over the luxury goods Tax owed during the occurrence of Taxable goods.
(2) value added tax upon the Taxable Services submission is cancelled, in whole or in part, may be deducted from the value added tax payable in a tax period of the occurrence of such cancellation.
(3) the provisions concerning the procedures for the reduction of the value added tax or value added tax and sales tax over luxury goods as referred to in paragraph (1) and the reduction of the value added tax referred to in subsection (2) is controlled by a regulation of the Minister of finance.
8. The provisions of article 7 paragraph (2) and paragraph (3) are amended so that article 7 reads as follows: "article 7 (1) value added tax rate is 10% (ten percent).

(2) value added tax rate of 0% (zero percent) is applied for: a. Taxable Intangible Goods exports;

b. export of Taxable Intangible Goods; and c. the export of Taxable Services.
(3) tax rate referred to in paragraph (1) can be converted into the lowest 5% (five percent) and the highest 15% (fifteen per cent) which changes the rates set by government regulations.

9. The provisions of article 8 is amended to read as follows: "article 8 (1) Sales tax rate over luxury items assigned the lowest 10% (ten percent) and most high 200% (two hundred percent).
(2) Taxable Goods Export SL luxury taxed with a tariff of 0% (zero percent).
(3) the provisions concerning the Taxable Goods groups that belong to the luxury sales tax charged over luxury goods with a tariff referred to in subsection (1) is set by government regulations.
(4) the provisions concerning the type of goods that are taxed sales over luxury goods as referred to in paragraph (3) subject to the regulations or the Minister of finance.
10. Between article 8 and article 9 is inserted 1 (one) article, namely Article 8A which reads as follows: "Article 8A (1) value added tax owed is calculated by multiplying the price of the ways referred to in article 7 on the basis of the imposition of tax on the sale price, which included the replacement of, the value of imports, export value, or another value.
(2) the provisions regarding other values referred to in subsection (1) is governed by or based on the regulation of the Minister of finance.
11. The provisions of article 9 paragraph (1) is deleted, paragraph (2), subsection (2a), subsection (3), subsection (4), subsection (5), subsection (6), paragraph (7), subsection (8), paragraph (13) and subsection (2) amended, between subsection (2a) and paragraph (3) is inserted 1 (one) verse, namely subsection (2b), in subsection (4) and paragraph (5) inserted 6 (six) verse, namely paragraph (4a) to paragraph (4f) between paragraphs (6) and subsection (7) is inserted two paragraphs, namely subsection (6a) and (6b), and between paragraph (7) and (8) paragraph inserted two paragraphs, namely subsection (7a) and (7b) so the article 9 reads as follows: "article 9 (1) is deleted.
(2) the input Tax in a Tax Period was credited with the output Tax in the same Tax Period.

(2a) For Taxable Employers that have yet to produce so that haven't made the submission owed taxes, taxes over Input acquisition and/or import capital goods can be credited.
(2b) the Input Tax credited must use a tax receipt which meets the requirements referred to in Article 13 paragraph (5) and subsection (9).
(3) if within a period Output tax, tax is greater than the Input Tax, the difference is a value added tax that must be paid by Employers Taxable.
(4) if in a period of input tax, tax can be credited is larger than the output Tax, the difference is the tax advantages are compensated to the next Tax.
(4a) for the input Tax surplus referred to in subsection (4) may be submitted the application for repayment at the end of the fiscal year.
(4b) are excluded from the provisions referred to in subsection (4) and subsection (4a), any excess over the Tax refund application may be submitted Input on each Tax Period by: a. Taxable Businessman who exports Goods Taxable Intangible;
b. Taxable Employers who do surrender of Taxable Goods and/or Taxable Service submission to the value added tax collector;
c. Taxable Employers who do surrender of Taxable Goods and/or Taxable Services the delivery of value added tax value is not free;
d. a Taxable Entrepreneur exports Taxable Intangible Goods;
e. Taxable Employers that do export Taxable Services; and/or f. Taxable Employers not yet in the stage production as referred to in subsection (2a).
(4 c) the repayment of excess Tax input to Taxable Employers referred to in subsection (4b) the letter a to letter e, which has a Taxable Entrepreneur criteria as low-risk, done with the preliminary tax advantages reversion according conditions as referred to in article 17C paragraph (1) of Act No. 6 of 1983 on general provisions and Taxation Procedures and changes.
(4) the provisions concerning the Taxable low-risk Entrepreneurs given preliminary tax advantages reversion as referred to in subsection (4) is set by regulation of the Minister of finance.
(4e) the Director General of Taxes may perform the examination of Taxable Employers referred to in subsection (4) and publish Tax Ordinance after doing preliminary tax advantages reversion.
(4f) if based on the results of the examination referred to in paragraph (4e), the Director General of Taxes Tax Ordinance publish Less Pay, the amount of the tax shortfall coupled with administrative sanction in the form of interest as stipulated in article 13 paragraph (2) of Act No. 6 of 1983 on general provisions and Taxation Procedures and changes.
(5) If a Taxable Entrepreneur Tax Period other than doing the submission owed taxes also do a submission which is not payable tax, all tax owed delivery of parts can be known with certainty from its books, the amount of the input Tax which can be credited is the input Tax relating to the surrender of owed taxes.
(6) If a Taxable Entrepreneur Tax Period other than doing the submission owed taxes also do not surrender the tax payable, while Input Tax for the submission owed taxes cannot be known with certainty, the amount of Input Tax that can be credited for the delivery of the tax owed is calculated by using the guidelines that are set by regulation of the Minister of finance.
(6a) the Input Tax has been credited as mentioned in subsection (2a) and was given a mandatory refund paid back by Employers Taxable Taxable Employers in terms of experiencing the State failed to produce in a time period of not longer than three (3) years from the time the tax Input Tax crediting is started.
(6b) the provisions regarding timing, calculations, and the procedures for payment of the return referred to in subsection (6a) is governed by or based on the regulation of the Minister of finance.
(7) the magnitude of the Input Tax which can be credited by Employers Taxable that its business cycle in 1 (one) year does not exceed a certain amount, unless the Taxable Employers referred to in subsection (7a), can be calculated using the manual counting of crediting the tax input.
(7a) the magnitude of the Input Tax which can be credited by Employers Taxable certain business activities which are calculated using the Input Tax crediting calculation guidelines.
(7b) the provisions concerning publishing venture as referred to in paragraph (7), certain business activities referred to in subsection (7a), and counting the input Tax crediting guidelines as referred to in paragraph (7) and subsection (7a) is governed by or based on the regulation of the Minister of finance.
(8) the input Tax Crediting as referred to in paragraph (2) may not be enacted for expenditure for: a. the acquisition of Taxable Goods or Taxable Services before the businessman was confirmed as a Taxable Entrepreneur;
b. acquisition of Taxable Goods or Taxable Services does not have a direct relationship with business activities;
c. the acquisition and maintenance of motor vehicles in the form of sedan and station wagon, unless it was a merchandise or leased;
d. utilization of Taxable Intangible Goods or Taxable Services utilization from outside the Customs Area before the businessman was confirmed as a Taxable Entrepreneur; e. removed;
f. acquisition of Taxable Goods or Taxable Services which Invoice Taxes do not meet the provisions as referred to in article 13 paragraph (5) or subsection (9) or do not include the name, address, and Tax Payer Number the buyer Goods Taxable or Taxable Services recipients;
g. utilization of Taxable Intangible Goods or Taxable Services utilization from outside the area of the Customs Invoice Taxes do not meet the conditions referred to in Article 13 paragraph (6);
h. the acquisition of Taxable Goods or Taxable Services are charged with publishing an entry Tax statutes, tax;
i. acquisition of Taxable Goods or Taxable Services are Taxed Input is not reported within the notice period for value added tax, which is found at the time the examination was conducted; and j. the acquisition of Taxable Goods other than capital goods or services Taxable Taxable Employers before production as referred to in subsection (2a).
(9) the input Tax that can be credited, but has not been credited with the output Tax on the same Tax Period, the tax can be credited at the time of the next longest-3 (three) months after the expiration of the Tax in question throughout has not been charged as expenses and have not conducted the examination. (10) removed.

(11) removed.

(12) delete.
(13) the provisions regarding the calculation and refund excess Tax Ordinance Input referred in paragraph (4a), (4b), and subsection (4 c) is set with or based on the regulation of the Minister of finance.
(14) in the event of a transfer of Taxable Goods in the course of the merger, fusion, extraction, breakages, and the takeover attempt, the input Tax upon Taxable Goods diverted that has not been credited by Employers Taxable which diverts can be credited by Taxable Employers that receive diversion, all his taxes Invoice received after the occurrence of the Input Tax and the transfer has not yet been charged as costs or capitalized.
12. The provisions of article 11 paragraph (1) and paragraph (2) is amended so that article 11 reads as follows: "article 11 (1) Terutangnya tax occurs when: a. the submission of Taxable Goods;

b. import Taxable Goods;

c. submission of Taxable Services;
d. utilization of Taxable Intangible Goods from outside the Customs Area; e. utilization of Taxable Services from outside the Customs Area;

f. export of Taxable Intangible Goods;

g. export of Taxable Intangible Goods; or h. Taxable Services exports.
(2) in the case of payments received prior to delivery of Goods Taxable or Taxable Services before submission or in the event that payment is made before the commencement of utilization of Taxable Intangible Goods or Taxable Services from outside the Customs Area, while terutangnya tax is at the time of payment. (3) is deleted.
(4) the Director General of Taxes can be set while others as while terutangnya tax terutangnya tax time in the event of difficult or changing conditions that could give rise to injustice. (5) is deleted.
13. The provisions of article 12 paragraph (1), subsection (2), and subsection (4) amended so that article 12 reads as follows: "article 12 (1) Taxable Employers who do the submission referred to in article 4 paragraph (1) letter a, letter c, letter f, letter g, letter h and/or tax payable at the place of residence or seat and/or place of business activities performed or place other than the place of residence or seat and/or place of business activities carried out are subject to the Regulations the Director General Taxes.
(2) upon notification in writing from a Taxable Entrepreneur, Director-General of Taxes may specify 1 (one) or more as a place of tax payable.
(3) in the case of imports, tax terutangnya occurs in the place of Taxable Items included and charged through the Directorate General of customs and Excise.
(4) private Person or entity that utilizes the Taxable Intangible Goods and/or Taxable Services from outside the Customs Area in the Customs Area as referred to in article 4 paragraph (1) the letter d and the letter e owed tax at the place of residence or seat and/or place of business activities.

14. The provisions of article 13 is amended to read as follows: "article 13 (1) Taxable Employers make compulsory Tax Invoices for each:


a. submission of Taxable Goods as referred to in article 4 paragraph (1), letter a or the letter f and/or article 16 d;
b. submission of Taxable Services as referred to in article 4 paragraph (2) Letter c;
c. export of Taxable Intangible Goods referred to in article 4 paragraph (1) the letter g; and/or d. export Taxable Services as referred to in article 4 paragraph (1) the letter h. (1a) the Tax Invoice referred to in subsection (1) shall be made on: a. the time of delivery of the goods and/or Taxable delivery of Taxable Services;
b. receipt of payment in the event of acceptance of the payment occurs prior to the submission of Taxable Goods and/or Taxable Services before submission;
c. receipt of payment terms in terms of delivery of some stage work; or d. other time set by or based on the regulation of the Minister of finance.
(2) are excluded from the provisions referred to in subsection (1), a Taxable Entrepreneur can make one (1) of the Tax Invoice covers the entire submission is done to the buyer the goods Taxable or Taxable Services are the same for 1 (one) calendar month.
(2a) an email tax receipt as referred to in paragraph (2) should be made the longest at the end of the month of delivery. (3) is deleted.

(4) deleted.
(5) in a Tax Invoice must be attached a description of the Taxable delivery and/or delivery of Taxable Services are at least contain: a. name, address, and number of principal Taxpayers who submit Taxable Goods or Taxable Services;
b. the name, address, and Tax Payer Number the buyer Goods Taxable or Taxable Services recipients;
c. the type of goods or services, the amount of the selling price or replacement, and discounts; d. value added tax charged;

e. sales tax over luxury goods loading;

f. code, serial number, and the date of the Invoicing taxes; and g. the name and signature are eligible to sign the Tax Invoice.
(6) the Director General of Taxes may specify certain documents that equated his position with a Tax Invoice. (7) delete.
(8) further Provisions regarding the procedures for making a tax receipt and the procedures for rectification or replacement Tax Invoice is set with or based on the regulation of the Minister of finance.
(9) the Tax Invoice must meet the requirements of the formal and material.
15. Between Article 15 and article 16 was inserted 1 (one) article, namely Article 15A to read as follows: "article 15A (1) value added Tax Remittance by Employers Taxable as referred to in article 9 paragraph (3) should be done the longest end of the following month after Tax and before the expiration of the notice period for value added tax.
(2) the notice period for value added tax delivered the longest end of the next month after the expiration of the tax.
16. The provisions of article 16B subsection (1) is amended so that Article 16B reads as follows: "article 16B (1) Tax payable is not partially or completely withheld or exempted from taxation, either temporarily or indefinitely, to: a. activities in certain areas or certain place in the Customs Area;
b. submission of certain Taxable Goods or Taxable Services specific deliverables; c. imports of certain Taxable Goods;
d. utilization of Taxable Intangible Goods of a particular outside the Customs Area in the Customs Area; and e. utilization of certain Taxable Services from outside the Customs Area in the Customs Area, is set by government regulations.
(2) the Input Tax paid for the acquisition of Taxable Goods and/or Services Taxable earnings that top of delivery are free of value added tax can be credited.
(3) the Input Tax paid for the acquisition of Taxable Goods and/or Services Taxable gain that is exempt from the imposition of delivery over value added tax can't be credited.

17. The provisions of article 16 d is amended to read as follows: "article 16 d value added tax imposed on Taxable Goods in the form of surrender of assets which, according to its original purpose is not for commercial use by Employers Taxable, except upon surrender of assets that cannot be Input Tax credited as referred to in article 9 paragraph (8) of the letter b and the letter c.
18. Between Article 16 d article 17 and inserted 2 (two) article, namely Article 16E and 16F Article to read as follows: "article 16E (1) value added tax and sales tax over luxury goods already paid on the purchase of Taxable Goods are brought out of the Customs Area by private foreign passport holders may be asked back.
(2) value added tax and sales tax over luxury goods which could be requested back as referred to in paragraph (1) shall be eligible: a. the value of the value added tax of at least Rp RP 500,000 (five hundred thousand rupiah) and can be customized with government regulations;
b. the purchase of Taxable Goods is carried out within a period of 1 (one) month prior to departure to beyond the Customs Area; and c. comply with the Tax Invoice referred to in Article 13 paragraph (5), except for column Number Principal taxpayers and the buyer's address is filled with passport number and complete address in the country that issued the Passport on sale to private persons of foreign passport holders who did not have the number of principal Taxpayers.
(3) Demand return of value added tax and sales tax over luxury goods as referred to in subsection (1) is done at the time of the private foreign passport holders leave Indonesia and submitted to the Director General of the Directorate General of taxes through the Tax Office at the airport who are assigned by the Minister of finance.
(4) the documents to be presented upon request the return of value added tax and sales tax over luxury items are: a. passport;
b. fitting ride (boarding pass) for the departure of the private person referred to in subsection (1) to the outside of the Customs Area; and c. a tax receipt as referred to in paragraph (2) Letter c.
(5) the provisions regarding the procedures for filing and completion demand return of value added tax and sales tax over luxury goods as referred to in paragraph (1) are governed by or based on the regulation of the Minister of finance.
"Article 16F Buyer Goods Taxable or Taxable Service recipient liable in renteng over the payment of taxes, all cannot show evidence that tax has been paid.

ARTICLE II of this Act comes into force on April 1, 2010.

In order to make everyone aware of it, ordered the enactment of this legislation with its placement in the State Gazette of the Republic of Indonesia.

Ratified in Jakarta on October 15, 2009 the PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on October 15, 2009 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, STATE GAZETTE SUPPLEMENTARY MATTOANGIN RI No. 5069 (explanation of the 2009 State Gazette Number 150) EXPLANATION for the law of the Republic of INDONESIA NUMBER 42 in 2009 ABOUT the THIRD CHANGE in the law number 8 in 1983 ABOUT the VALUE ADDED TAX and GOODS and SERVICES SALES TAX OVER LUXURY GOODS I. U M U M of value added tax is a tax on the consumption of goods and services in the area of Customs levied in Decker in every production line and distribution. The imposition of value added tax was greatly influenced by the development of the business transaction as well as the consumption patterns of the community that is the object of the value added tax. A very dynamic economic development both at the national level, regional, international and continue to create the type and pattern of business transactions. For example, in the field, many new services transaction occurred or a modification of an earlier transaction the imposition of Value added tax has not been provided for in the laws of value added tax.
In order to answer a very rapid change, needs to be done and update consummation of legislation value added tax. Updates (reform) consumption tax system has been carried out in 1983 with the publication of law No. 8 Year 1983 regarding the value added tax and goods and services sales tax up luxury goods. Step updates and refinements continue to be done consistently in 1994 with the publication of Act No. 11 of 1994 and last in 2000 with the publication of Act No. 18 of 2000.
Changes the Statute of value added tax aims as follows.
1. increase legal certainty and fairness for the imposition of value added tax.

The development of a business transaction, especially services, has created a new transaction types and patterns that need to be further defined in the law pengenaannya value added tax. 2. Simplify the value added tax system.
Simplification of the system of value added tax is done by changing or refining the provision in the law of value added tax which complicate the tax payers in order to exercise the rights and obligations of perpajakannya. 3. Reduce the cost of compliance.
Simplification of the system of value added tax is expected to also be able to reduce costs, both the administrative fee for the tax payers in order to exercise the rights and obligations as well as the cost of supervision issued by the Government in order to keep tabs on Taxpayer compliance. 4. Improve Taxpayer compliance.
The achievement of these goals is expected to increase the level of voluntary compliance by Taxpayers. The level of voluntary compliance is high expected to increase tax revenues reflected with the ratio of taxes (tax ratio). 5. Do not interfere with the acceptance of the value added tax.

In addition to the above purpose, the functions of the tax as a source of reception of the country remains a consideration. 6. Reduce distortion and increased economic activity.

II. article for the SAKE of article I ARTICLE 1 article 1 is pretty clear. Number 2 Article 1A of paragraph (1) letter a is a "Treaty" includes the selling, the exchange-traded, selling in installments, or other agreement which resulted in the surrender of the rights to the goods. Letter b Taxable Delivery can occur because the lease agreement buy and/or the lease agreement (leasing).

The definition of "transfer of Taxable Goods because of an agreement the lease (leasing)" is a Taxable delivery caused by the lease agreement (lease) with the right options.

In terms of delivery of the goods by the Taxable Taxable Employers within the framework of the agreement the lease (leasing) with the right options, Taxable Goods are considered delivered direct from Employers Taxable supplier (supplier) to parties who need goods (the lessee). The letter c of the definition of "intermediary traders" are private persons or entities that are in the business activities or his own name performing the Covenant or the Alliance up and other people with dependents to receive a reward or retribution for example Commissioner.

What is meant by "the auctioneer" was the auctioneer Government or appointed by the Government. The letter d is the "own consumption" is the use for the benefit of their own entrepreneurs, administrators, or employees, goods production own or not own production.

What is meant by "the giving away free" is the grant given without payment of goods production own or not own production, such as awarding examples of goods for a promotion to the relationship or the buyer. The letter e in the form of Taxable supplies of Goods and/or the assets according to the original purpose was not to be sold, remaining at the time of the dissolution of the company, associated with the use of its own so that it is considered the Taxable delivery.

Excluded from the provisions on the letter e this is a submission referred to in Article 1A of paragraph (2) letter e. letter f in the case of a company having more than one place tax payable either as a centre and as a branch of a company, the transfer of Taxable Goods antartempat a Taxable delivery.

The definition of "Center" is the place of residence or seat.

The definition of "branch", among others, the location of the business, the marketing unit representative, and a business activity like. The letter g in terms of consignment submission, value added tax already paid at the time the corresponding Taxable Goods consigned to be credited is deposited with the output Tax at the time of occurrence of the Tax Taxable delivery that is deposited.

Conversely, if the Taxable Goods of deposit is not commercially sold and it was decided to returned to the owner of the goods is Taxable, employers who receive such surrogate may use the provisions concerning the refund of Taxable Goods (returns) as referred to in article 5A of this Act. Example: the letter h in the transaction murabaha, Islamic banks act as providers of funds to buy a motor vehicle from Employers Taxable customer orders A top Islamic bank (Masters B). Although based on the principles of Sharia, Islamic banks should buy the first motor vehicles and then sell it to Host B, based on this Act, submission of such motor vehicle is considered done directly by Employers Taxable A to Host b. paragraph (2) letter a is a "REALTOR" is a Realtor as referred to in the book of law commercial law, namely intermediaries appointed by the President or by the officer authorized by the President are declared for it. They organized their companies by doing a job with a specific provision or receive a reward, on the mandate and on behalf of other people with them there is no working relationship. The letter b is quite clear. The letter c in terms of Taxable Employers have more than one place of business activities, both as a center or branch companies, and entrepreneurs the Taxable gave notice in writing to the Director General of tax, Taxable Goods moving from one place to the place of business activities other business activities (central to the branch or otherwise or antarcabang) are not included in the surrender of Goods Taxable removal of the goods, unless the Taxable tax payable antartempat. The letter d is a "resolution effort" is the separation of business referred to in the legislation governing public limited company. Letter e Taxable Goods in the form of assets which, according to its original purpose is not for commercial use are still remaining at the time of the dissolution of the company, Input Tax upon his acquisition cannot be credited because it does not have a direct relationship with business activities referred to in article 9 paragraph (2) letter b and/or assets in the form of motor vehicle sedan and station wagon that Input Tax upon his acquisition could not be credited as referred to in article 9 paragraph (2) Letter c is not included in the surrender of the goods subject to Taxes.

Number 3 of article 3A Para (1) Employers who do surrender of Taxable Goods and/or Taxable Service deliverables in the areas of Customs and/or perform Taxable Tangible exports of goods, exports of services are Taxable, and/or export Goods Taxable Intangible are required: a. report on his efforts to be confirmed as a Taxable Entrepreneur;

b. collect taxes owed;
c. deposit value added tax remains to be paid in terms of Output Tax is greater than the Input Tax be credited as well as make Tax sales over luxury goods are payable; and d. report on taxation.

The above obligations shall not apply to small entrepreneurs that the limit set by the Minister of finance. Subsection (1a) is quite clear. Paragraph (2) small entrepreneurs allowed to select the consolidated Taxable become entrepreneurs. If small entrepreneurs choose to become entrepreneurs are Taxable, this Act applies to small entrepreneurs. Paragraph (3) the value added tax payable upon utilization of Intangible Taxable Goods and/or Taxable Services utilization from outside the Customs Area must be charged by private persons or entities that make use of Taxable Intangible Goods and/or Taxable Services.

4 Article 4 paragraph (1) letter a businessman doing Taxable delivery activities include both entrepreneurs who have confirmed being Taxable Employers referred to in Article 3A para (1) and the entrepreneurs should be consolidated into a Taxable Entrepreneur, but not yet confirmed.

Delivery of the goods taxed must meet the following requirements: a. the intangible stuff submitted is Taxable Goods;
b. intangible goods which constitute Taxable Intangible Goods; c. submission done in the Customs Area; and d. the handover is conducted in the framework of the business activity or job. The letter b is also Tax free at the time of importation of Taxable Goods. The voting is done through the Directorate General of customs and Excise.

In contrast to the surrender of Goods Taxable at the letter a, anyone entering the Taxable Goods into the Customs Area, regardless of whether undertaken in the framework of business activities or his work or not, remain taxed. Letter c activity entrepreneurs surrender of Taxable Services include both entrepreneurs who have been confirmed as Taxable Employers referred to in Article 3A para (1) and the entrepreneurs should be confirmed as a Taxable Entrepreneur, but not yet confirmed.

Delivery of tax payable services must meet the following requirements: a. Services Taxable Services is handed over;

b. submission done in the Customs Area; and c. a submission done in business activity or job.

Including in terms of delivery of Services is Taxable Taxable Services that are utilized for the benefit of themselves and/or given away free. The letter d to provide equal taxation treatment with imported Taxable Goods, Taxable Goods over the intangible that comes from outside the Customs area is utilized by anyone in the Customs Area is also subject to value added tax.

Example: A Businessman based in Jakarta gained the rights to use the brand owned by Businessman B based in Hong Kong. Over utilization of the brand by A Businessman in the area of Customs value added Tax payable. Letter e Services from outside the Customs Area which are exploited by anyone in the area of Customs are value added tax.

For example, a Taxable Entrepreneur C at Surabaya utilize Taxable Services from Entrepreneurs B based in Singapore. Over utilization of services is the Taxable value added Tax payable. The letter f is different with entrepreneurs who undertake activities as referred to in letter a and/or the letter c, the businessman who exports Goods Taxable Tangible only entrepreneurs that have been consolidated into a Taxable Entrepreneur as referred to in article 3A paragraph (1). The letter g as with export activities of Taxable Intangible Goods, the businessman who exports Goods Taxable Intangible only entrepreneurs that have been consolidated into a Taxable Entrepreneur as referred to in article 3A paragraph (1).

The definition of "Taxable Intangible Goods" are:

1. the use of or the right to use the copyright in the field of literary, artistic or scientific work, patent, design or model, plan, secret formula or process, trademark, or other intellectual property rights or industrial/other similar;
2. the use of or the right to use the equipment/supplies industrial, commercial, or scientific;
3. granting of knowledge or information in the field of scientific, technical, industrial, or commercial;
4. the granting of supplementary or additional assistance in connection with the use of or the right to use such rights on the number 1, the use of or the right to use the equipment/supplies the number 2, or the giving of such information or knowledge on the number 3, include: a) reception or rights received recording images or sound recordings or both, that are transmitted to the public via satellite, cable, optical fiber, or similar technology;
b) the use of or the right to use the recording of images or sound recordings or both, for the broadcast television or radio broadcast/transmitted via satellite, cable, optical fiber, or similar technology; and c) the use of or the right to use some or all of the spectrum of radio communications;
5. the use of or the right to use the image of the film alive (motion picture films), the film or video tape for broadcast television, or vocal cords to radio broadcasts; and 6. the release of entirely or partially the right relating to the use or the granting of industrial/intellectual property rights or other rights as mentioned above. The letter h is included in the notion of export Services Taxable Taxable Services submission is from inside the Customs Area to the outside of the Customs Area by a Taxable Entrepreneur who produces and exports Taxable Tangible Goods on the basis of orders or requests for materials and on the instructions of the customer outside the Customs Area.

Subsection (2) is quite clear.

Number 5 of Article 4A subsection (1) is quite clear. Paragraph (2) letter a Goods mining results or results of drilling are taken directly from the source include the following: a. crude oil (crude oil);
b. gas, not including gas such as liquefied petroleum gas which is ready to be consumed directly by the community; c. geothermal;
d. asbestos, Slate, stone half jewels, limestone, precious stones, pumice stone, dolomite, bentonite, felspar (feldspar), rock salt (halite), graphite, granite/andesitic, calcite, gypsum, kaolin, leusit, magnesit, mica, marble, nitrate, opsidien, ochre, sand and gravel, quartz sand, perlit, phosphate (phospat), land of talk, the absorbency (fullers earth), diatome soil, clay, alum (alum), tras, yarosif, zeolite, basal, and trakkit; e. the coal before it is processed into coal briquettes; and f. iron ore, tin ore, gold ore, copper ore, nickel ore, silver ore, and ore bauxite. Letter b of staple Goods that are badly needed by the multitudes include: a. rice;

b. grain;

c. corn;

d. sago;

e. soybeans;

f. iodized salt, iodized or not;
g. meat, fresh meat, namely without processed, but it has been through the process slaughtered, skinned, cut, chilled, frozen, packaged or not packaged, dikapur, salted, pickled, preserved in other ways, and/or boiled;
h. eggs, i.e. eggs which cannot be processed, including the eggs are cleaned, marinated, or packaged;
i. milk, dairy milk that is good that have been through the process of cooled or heated, does not contain additional sugar or other ingredients, and/or packaged or not packaged;
j. fruits, namely fresh fruits are picked, both of which have gone through the process of disortasi, washed, peeled, trimmed, sliced, grading, and/or packaged or not packaged; and k. vegetables, i.e. fresh vegetables are picked, washed, drained, and/or stored at low temperature, including the chopping fresh vegetables. The letter c this provision is intended to avoid double taxation because it is the object of taxation area. The letter d is quite clear. Paragraph (3) a medical health care Services include: 1. services of general practitioners, specialist physicians, and dentists;

2. the services of a veterinarian;
3. the services of health professionals as acupuncturist, dental experts, nutritionists, and physiotherapists; 4. services of obstetrics and newborn shaman;

5. services of paramedics and nurses;
6. the services of hospitals, maternity homes, health clinics, laboratories, and health sanatorium; 7. the services of psychologists and psychiatrists; and 8. alternative medicine, including services performed by the paranormal. Letter b social services include: 1. Services orphanages and nursing homes;

2. fire fighting services;

3. the service of granting aid in accident;

4. rehabilitation services institutions;

5. services providing funeral services or funeral home, including the crematorium; and 6. services in the field of sport except that non-commercial use. The letter c stamp mail with delivery service covers the delivery of mail by using a stamp paste and use other means replacement outboard stamps. Letter d financial services include: 1. the service gathers funds from society in the form of demand deposit, time deposits, certificate of deposits, savings, and/or other forms that are equated with it;
2. the services of placing funds, borrowed funds, or lend funds to another party by using means of telecommunication, or mail with a money order, check, performance or other means;
3. financing, including financing based on sharia principles, such as: a) the lease with the right options;

b) factoring;

c credit card business); and/or d) consumer financing;
4. services of lending on the basis of the law of pledge, including Shariah and fiduciary pledge; and 5. the service guarantee. The letter e is the "insurance services" are services assured that includes insurance, life insurance, and reinsurance, which is done by the insurance company to insurance policyholders, not including ancillary services such as insurance insurance agents, appraisers, insurance losses and insurance consultants. Letter f 1. houses of worship services;

2. granting of service sermons or preaching;

3. the service of organizing religious activities; and 4. other services in the field of religious affairs. The letter g educational services include: 1. the service organization of school education, such as conducting public education services, vocational education, education, education limited, religious education, academic excellence, and professional education; and 2. the service of organizing education outside the school. H Services arts and entertainment include all the types of services carried out by the workers of art and entertainment. The letter i is a non-Broadcasting Services advertisements include radio or television broadcasting service conducted by government agencies or private which is not financed by sponsors dantidak commercials aimed at commercial. The letter j is quite clear. The letter k labor Services include: 1. labor services;
2. service labor all employers of labour provider is not responsible for the results of the work of the workforce; and 3. the service of organizing training for the workforce. Hospitality Services l includes: 1. room rental services, including enhancements in hotels, guesthouses, motels, b & BS, hostels, as well as facilities associated with activities of hospitality for guests staying; and 2. room rental service for events or meetings in hotels, guesthouses, motels, homestay, and the hostel. Letter m services provided by the Government in order to run the Government in General includes the types of services carried out by government agencies, among others, granting Permissions, granting the building lzin trading business, the granting of Tax Payer Number, and Card making the sign of the population. The letter n is a "service provision of parking" service is the provision of parking places is done by the owner of the parking lot and/or entrepreneurs to users with paid admission parking. The letter o is a "public telephone services by using a coin" is the public telephone service by using a coin or coins, organized by Government and private. The letter p is quite clear. The letter q is quite clear.

Figure 6 article 5 paragraph (1) upon submission of a Taxable Goods classified by the manufacturer or on luxury imports Taxable Goods that belong to luxury, next is value added tax, is also the top Sales Tax luxury goods with consideration that: a. the need to strike a balance between consumer tax imposition of low-income and high-income consumers;
b. need for dietary control over Taxable Goods that belong to luxury; c. the need for protection against small producers or traditional; and d. the need to secure the acceptance of the State.

The definition of "Taxable Goods that belong to luxury" are: 1. the goods are not a staple goods;

2. goods that are consumed by a particular society;
3. goods are generally consumed by high-income society; and/or 4. goods that are consumed for show status.

The imposition of sales tax up luxury goods over imported Goods Taxable luxury SL not noticed who import Taxable Goods and don't pay attention to whether the import is performed continuously or only once.

In addition, the imposition of sales tax up luxury goods to a Taxable Goods delivery of which belongs to the luxury of not paying attention to whether a part of the Taxable Goods have been charged or not charged sales tax on luxury goods over the previous transaction.

Included in the sense of yielding on this verse is an activity: a. assemble, i.e. combining parts separated from an item being intermediate goods or finished goods, such as car assembling, electronics, and household utensils;

b. Cook, namely the processing of the goods by way of heating the other ingredients mixed well or not;
c. mix, that unites two or more elements (substances) to produce one or more other goods;
d. packing, that put an item into a body to protect it from damage and/or to increase its marketing; and e. membotolkan, i.e. Enter drink or liquid into the bottle is closed according to the particular way; as well as other activities that could be equated with that activity or to have other persons or entities perform such activities.

Paragraph (2) a general sense of Input Tax applies only on the value added tax and no sales tax on top of the known luxury goods. Therefore, sales tax over luxury goods that have already been paid cannot be credited with the top luxury goods sales tax owed.

Thus, the principle of pemungutannya is only one (1) time only, i.e. at the time: a. the submission by the manufacturer or producer of goods Taxable luxury crusts; or b. the Taxable Goods imports pertained.

Submission at the next level are no longer taxed sales over luxury items.

Figure 7 Article 5A paragraph (1) in terms of Taxable Goods submitted apparently returned (return) by a buyer, value added tax and sales tax over luxury goods from Goods Taxable refundable Tax reduce the output and sales tax over luxury goods owed by Employers Taxable seller and reduce: a. Input Tax Taxable Entrepreneur of the buyer, in which case the input Tax upon Taxable Goods returned have been credited;
b. the cost of property or Taxable buyer for employers, in terms of tax on Taxable Goods returned are not credited and has been charged as a fee or have been added (capitalized) in the price of acquisition of the property; or c. costs or property for the buyer who is not a Taxable Entrepreneur in terms of tax on Taxable Goods returned have been charged as a fee or have been added (capitalized) in the price of acquisition of the property. Paragraph (2) the definition of "Taxable Services are cancelled" is entirely or partially cancellation rights or facilities or convenience by receiving party Taxable Services.

In terms of Taxable Services which turned out to be cancelled, either in part or in whole by the recipient of the Taxable Services, value added tax of the Taxable Services cancelled the Output reduce taxes owed by Employers Taxable Taxable Service giver and reduce: a. Input Tax from Employers Taxable Taxable Service recipients, in terms of the input Tax upon Taxable Services which was canceled has been credited;
b. the cost of property or for employers Taxable recipients of Taxable Services, in terms of value added tax upon Taxable Services that are cancelled are not credited and have been charged as a fee or have been added (capitalized) in the price of acquisition of the property; or c. costs for the recipient of property or a service that is not a Taxable Taxable Employers in terms of value added tax upon Taxable Services that are canceled would have been charged as a fee or have been added (capitalized) in the price of acquisition of the property. Paragraph (3) is quite clear.

Figure 8 article 7 paragraph (1) is quite clear. Paragraph (2) value added tax is a tax imposed on the consumption of Taxable Goods in the Customs Area. Therefore, a Taxable Goods exported Intangible;
b. Taxable Intangible Goods from within the Customs Area that utilized outside the Customs Area; or c. the exported Taxable Services include Taxable Services that are submitted by Employers Taxable which produces and exports Goods Taxable on the basis of orders or requests for materials and on the instructions of the customer outside the Customs Area, subject to value added tax rates of 0% (zero percent).

The imposition of the tariff to 0% (zero percent) does not mean exemption from the imposition of value added tax. Thus, the input Tax that has paid for the acquisition of Taxable Goods and/or Taxable Service relating to such activities can be credited. Paragraph (3) was based on the consideration of the economic development and/or an increase in funds for development needs, the Government authorized changing the value added tax rate being the lowest 5% (five percent) and the highest 15% (fifteen per cent) and retain the principle of a single tariff. Changes to the rates referred to in this verse is advanced by the Government to the House of representatives in the framework of the discussion and the preparation of the draft Budget of income and Expenditure of the State.

Figure 9 Article 8 paragraph (1) Sales tax rate over luxury items can be set in several group rates, i.e. the lowest rate of 10% (ten percent) and most high 200% (two hundred percent). The difference in rates is based on group classification of Taxable Goods that belong to the luxury sales tax charged to the top of the luxury goods as referred to in article 5 paragraph (1). Paragraph (2) top luxury goods sales tax is a tax imposed on the consumption of Taxable Goods are classified in the customs tariff. Therefore, Taxable Goods that belong to the exported or consumed luxury outside the Customs Area are taxed sales over luxury goods with a tariff of 0% (zero percent). Top luxury goods sales tax that has been paid on the acquisition of Taxable Goods that belong to the exported luxury may be requested again. Paragraph (3) with reference to the considerations as listed in the explanation of article 5 paragraph (1), grouping the items taxed sales over luxury goods are based primarily on the level of ability of the community who use the item, in addition is based on the value of use to society in General. In connection with it, the high tariffs levied against goods that only a society consumed by high-income. In the case against goods that are consumed by people many need top sales taxed luxury items, the rate used is the rate low. The classification of the goods taxed sales over luxury goods is done after consultation with the fittings of representatives financial wing. Subsection (4) is quite clear.

10 Article 8A subsection (1) of this Paragraph regulates how to calculate value added tax owed. For clarity the examples given how the calculation is as follows.

Example: a. A Taxable Entrepreneur sells Taxable Goods with cash selling price of Rp 25,000,000.00. The value added tax payable = 10% x Rp RP Rp 25,000,000 2,500,000.00 value added tax of IDR 2,500,000 for the Output Tax is charged by A Taxable Entrepreneur.
b. Employers Taxable B do submission Services Taxable by obtaining replacement of Rp RP 20 million. The value added tax payable = 10% x Rp RP 20,000,000 = Rp 2,000,000.00.

Value added tax amounting to Rp 2,000,000 Output Tax is charged by Employers Taxable B.
c. the Person importing the goods is Taxable from outside the Customs Area with Import value of Rp RP 15 million.

Value added tax is charged through the Directorate General of customs and Excise = 10% x Rp 15 million costs = costs $ 150.
d. Employers Taxable D Taxable Goods exports with a value of $ 1,000 for Export.

The value added tax payable = 0% x $ 1,000 = RP Rp0,00.

Value added tax amounting to Rp0,00 is the Output Tax.

Paragraph (2) of the basic Taxation form other values set with or based on the regulation of the Minister of finance to ensure a sense of Justice only in terms of: a. the selling price, the value of the replacement, the value of imports, Exports and value is difficult; and/or b. Taxable delivery required by society, such as drinking water and electricity.

Figure 11 article 9 paragraph (1) is quite clear. Paragraph (2) the purchaser of Taxable Goods, Taxable Services, Taxable Goods importer, parties that make use of Taxable Intangible Goods from outside the Customs Area, or those who utilize the services of Taxable from outside the Customs Area is obliged to pay value added tax and is entitled to receive the evidence of tax levy. Value added tax which should have been paid for the Goods for the buyer Input Tax Taxable, the recipient of Taxable Services, Taxable Goods importer, parties that make use of Taxable Intangible Goods from outside the Customs Area, or those who utilize the services of Taxable from outside the Customs Area are Taxable as an entrepreneur.

Mandatory input tax paid by Employers Taxable can be credited with the Taxes he had collected in the output the same Tax Period. Subsection (2a) are basically Tax Input Tax credited with Exodus during the same tax. However, for Taxable Employers that have yet to produce the top Input Tax, acquisition and/or import capital goods allowed to be credited as referred to in article 9 paragraph (2), unless the input Tax referred to in article 9 paragraph (8). Subsection (2b) for the purposes of the input Tax Credit, employers Taxable using Tax Invoice that meets the conditions as referred to in article 13 paragraph (5).

In addition, the Input Tax will be credited must also meet the requirements of formal truth and material referred to in Article 13 paragraph (9). Paragraph (3) is quite clear. Paragraph (4) Input Tax referred to in this paragraph is input Tax can be credited.


In a Tax Period may occur which can Input Tax credited is larger than the output Tax. The Input Tax surplus could not be asked back at the time Tax is concerned, but it is compensated in time the next Tax.
Example: the Tax may 2010 Output Tax = Rp 2,000,000.00 input Tax be credited = Rp 4,500,000.00 –-–-–-–-–-–-–-–-–-–-(-) the more Taxes paid = Rp 2,500,000.00 more Tax paid the Tax to the time compensated. Tax period June 2010 Output Tax = Rp 3,000,000.00 input Tax be credited = Rp 2,000,000.00 –-–-–-–-–-–-–-–-–-– (-) less Taxes paid = Rp 1,000,000.00 more Taxes paid from the Tax may 2010 which is compensated to the June 2010 Tax = Rp 2,500,000.00-------------------(-) the more Taxes paid to the tax period of June 2010 = Rp 1,500,000.00 more Tax paid the Tax to the time compensated.
Subsection (4a) Excess Tax Input in a Tax Period in accordance with the provisions in paragraph (4) compensated the tax at the time of the next. However, if the input Tax surplus occurred during the end of the Tax year, the tax advantages of such Input can be filed the application for refund (restitution).

Included in the notion of the end of the fiscal year in this provision is the Tax when Taxpayers do a termination attempt (scatter). Subsection (4b) is quite clear. Subsection (4 c) is quite clear. Subsection (4) is quite clear. Paragraph (4e) to reduce misuse of the granting of tax advantages reversion acceleration ease, Director-General of Taxes may perform the examination after preliminary returns give tax advantages. Paragraph (4f) in terms of the Director General of Taxation after conducting an examination of published Letter of tax Provision Less pay, rising penalties as referred to in article 17C paragraph (5) of Act No. 6 of 1983 on general provisions and Taxation Procedures and changes are not applied even on the previous stage already published Preliminary Tax Advantages Reversion Decision. Instead, the Administration imposed sanctions is an interest rate of 2% (two percent) per month the longest 24 (twenty-four) months as stipulated in article 13 paragraph (2) of Act No. 6 of 1983 on general provisions and Taxation Procedures and changes.

If the intended found in the examination indication criminal acts in the field of taxation, this provision does not apply. Subsection (5) the definition of "tax owed submission" is the delivery of goods or services in accordance with the provisions of the Act is subject to value added tax.

The definition of "tax payable that does not surrender" is the delivery of goods and services that are not subject to value added tax referred to in Article 4A and are exempt from the imposition of value added tax referred to in Article 16B.

Taxable employers who are in a period of Tax do surrender owed taxes and submission which is not payable tax can only be an input Tax Credit with respect to the submission of the tax owed. Part of the submission owed the tax must be known with certainty from the bookkeeping of entrepreneurs Taxable.

Example: Taxable Entrepreneur doing some sort of submission, namely: a. the submission owed taxes = Rp RP 25,000,000 Output Tax = Rp RP 2,500,000 b. who do not surrender value added tax payable = $ 500 for Output Tax = nil c. submission are exempt from the imposition of value added tax = $ 500 for Output Tax = nil Input Tax paid on the acquisition of: a. Taxable Goods and Taxable Services relating to the submission of the tax payable = $ 150 b b. Taxable Goods and Taxable Services relating to the submission which is not subject to value added tax = Rp 300,000 for c. Taxable Goods and Taxable Services related to submission are exempt from the imposition of value added tax = Rp RP 500,000 according to this provision, the input Tax that can be credited with the output Tax of IDR 2,500,000 for only Rp RP 1.500.000.

Subsection (6) in the case of taxes owed for submission of input tax cannot be known with certainty, how Input Tax crediting is calculated based on the guidelines that are set by regulation of the Minister of finance, which is intended to provide convenience and certainty to Employers Taxable.

Example: Taxable Employers doing two kinds of deliverables, namely: a. the submission owed taxes = Rp 35,000,000.00 Rp = Output Tax 3,500,000.00 b. submission that does not tax payable = Output Tax = 15,000,000.00 Rp nil Input Tax paid on the acquisition of Taxable Goods and Taxable Services that are associated with the overall submission of Rp 2,500,000.00, whereas the input Tax relating to the surrender of the owed taxes cannot be known with certainty. According to this provision, the input Tax amounting to Rp 2,500,000.00 not entirely be credited with the output Tax of Rp 3,500,000.00. The magnitude of the Input Tax which can be credited is calculated based on the guidelines that are set by regulation of the Minister of finance.
Subsection (6a) in order to be credited, Input Taxes over spending in order to import and/or acquisition of capital goods also have to qualify that these expenditures should be associated with the submission of the value added Tax payable.

In terms of Taxable Employers experiencing the State failed to produce, no surrender owed taxes so that no Input Tax that can be credited. Therefore, as a consequence, the input Tax upon imports and/or acquisition of capital goods that have been returned to be paid back.

Paragraph (6b) is quite clear. Paragraph (7) in order to simplify the calculation of value added tax which should be paid in Taxable, employers who forgo his business within 1 (one) year does not exceed a certain amount can calculate the magnitude of the Input Tax which can be credited with using the manual calculation Input Tax crediting. Subsection (7a) in order to provide ease in calculating value added tax which should be paid in Taxable, employers who conduct certain business activities to calculate the magnitude of the Input Tax which can be credited with using the manual calculation Input Tax crediting. Subsection (7b) is quite clear. Paragraph (8) Tax Input can be credited with essentially the output Tax. However, for expenditure referred to in this paragraph, tax Input can not be credited.

Letter a Provision giving legal certainty that Tax Inputs acquired before the businessman was confirmed as a Taxable Entrepreneur can't be credited.

Example: A Businessman reported his efforts to be confirmed as a Taxable Entrepreneur on April 19, 2010. The inaugural as a Taxable Entrepreneur given on April 20, 2010 and applies retroactively from the date of April 19, 2010. Tax on Inputs acquired before April 19, 2010 can not be credited on the basis of this provision.

The letter b is the expenses directly related to business activities is the expenditure for the activities of production, distribution, marketing, and management. This provision applies to all areas of the business. In order to be credited, the input Tax should also qualify that the expenses associated with the submission of the value added tax payable. Therefore, even if an eligible expenditure has been the existence of a direct relationship with business activities, is still possible the Input Tax cannot be credited, i.e. If the expenditure in question there is no relation to the submission of the value added tax payable. The letter c is quite clear. Letter d this provision provides legal certainty that Tax Inputs acquired before the businessman was confirmed as a Taxable Entrepreneur can't be credited.

Example: A Businessman reported his efforts to be confirmed as a Taxable Entrepreneur on April 19, 2010. The inaugural as a Taxable Entrepreneur given on April 20, 2010 and applies retroactively from the date of April 19, 2010. Input tax upon Taxable Goods, utilization of Intangible or Taxable Services from outside the Customs Area acquired before April 19, 2010 can not be credited on the basis of this provision. The letter e is quite clear. The letter f is quite clear. The letter g is quite clear. The letter h In certain things can happen to a new Taxable Employers pay value added tax payable upon the acquisition or utilization of Taxable Goods or Taxable Services after published ordinances of tax. Value added tax is paid on the tax provision did not constitute a tax input can be credited. The letter i is in accordance with a system of self assessment, employers obliged to report Taxable throughout its business activities within the notice period for value added tax. In addition, Taxable to the entrepreneur has also been given the opportunity to do the fixing the notice period for value added tax should already so if input Tax is not reported within the notice period for value added tax can't be credited.
Example: in the period of the notice of value added tax: tax reported Output = Input Tax of IDR 10,000,000.00 = Rp 8,000,000.00 From inspection results are known: the output Tax = Rp 15,000,000.00 Input Tax = Rp 11,000,000.00 in this case, the input Tax that can be credited not Rp RP 11,000,000, but still amounting to Rp 8,000,000.00 as reported in the notice period for value added tax.


Thus, the calculation of the tax inspection results Output = Rp 15,000,000.00 Input Tax = Rp 8,000,000.00 –-–-–-–-–-–-–-–-–-–-–-(-) Less Pay according to the inspection results = Rp 7,000,000.00 Less Pay according to the notice = Rp 2,000,000.00 –-–-–-–-–-–-–-–-–-–-–-(-) still less paid = IDR 5,000,000.00 j is quite clear. Paragraph (9) of this provision allows Employers a tax credit for Taxable Inputs with the output Tax in the tax Period is not the same that caused, among other things, the Tax Invoice was received late. Tax crediting of the tax Period in which the input is not the same is only allowed to be done at the time of the next longest Tax 3 (three) months after the expiration of the Tax are concerned. In terms of that time period has been exceeded, the Input Tax crediting can be done through the correction of the notice period for value added tax is concerned. The second way the crediting can only be done when the corresponding Input Tax has not been charged as a cost or not added (capitalized) to the price of the acquisition of Taxable Goods or Taxable Services in question and against Entrepreneurs Taxable yet conducted the examination.

Example: Input Tax upon acquisition of Goods a Taxable Invoice Taxes dated 7 July 2010 can be credited with the output at the time Tax Tax July 2010 or at the time of the next longest Tax Tax Period.

Paragraph (10) is quite clear. Subsection (11) is quite clear. Subsection (12) is quite clear. Subsection (13) is quite clear. Subsection (14) is quite clear. Figure 12 article 11 paragraph (1) of the poll Tax and value added tax the sale of luxury goods over accrual of reciprocity, meaning terutangnya tax occurred during delivery of the goods or services Taxable Taxable even though payment for submission is not received or not received or at the time of importation of Taxable Goods. When terutangnya tax for transactions conducted through electronic commerce are subject to this provision.

The letter a is quite clear. The letter b is quite clear. The letter c is quite clear.

The letter d in terms of private persons or entities utilizing Taxable Intangible Goods from outside the Customs Area in the Customs Area or make use of Services Taxable from outside the Customs Area in the Customs Area, terutangnya tax occurs when a person or private entity is starting to harnessing Intangible Taxable Goods or Taxable Services in the area of customs. It is connected with the fact that the delivered goods are Taxable Intangible or the Taxable Service outside of the Customs Area and therefore cannot be confirmed as Taxable Entrepreneur. Therefore, when tax payable is no longer associated with the time of the surrender, but was associated with the time of utilization. The letter e is quite clear. The letter f is quite clear. The letter g is quite clear. The letter h is quite clear. Paragraph (2) in the event that payment is received before the surrender of Taxable Goods as referred to in article 4 paragraph (1) letter a, prior to the submission of a Taxable Service referred to in article 4 paragraph (2) Letter c, before the commencement of utilization of Taxable Intangible Goods from outside the Customs Area as referred to in article 4 paragraph (1) letter d, or before the commencement of utilization of Taxable Services from outside the Customs Area as referred to in article 4 paragraph (1) letter e terutangnya, when the tax was paid. Paragraph (3) is quite clear. Subsection (4) is quite clear. Subsection (5) is quite clear.

The number 13 article 12 paragraph (1) a Taxable person private Businessmen owed tax on residence and/or business activity, while for employers Taxable entity tax owed on the seat and place of business activities.

If a Taxable Entrepreneur has one or more places of business activity outside of the place of residence or the place of its position, each place is the place of the terutangnya tax and Taxable Employers obliged to report referred to his effort to be confirmed as a Taxable Entrepreneur.

If a Taxable Entrepreneur has more than one place of taxes payable in the work of one (1) Office of the Directorate General of tax, payable to the whole place, Taxable Employers choose one of the business activity tax payable as a place that is responsible for its business activities all over the place, unless the Taxable Entrepreneur wants more than one (1) place the tax payable Taxable, employers are obligated to notify the Director General of taxes.

In certain matters, the Director General of Taxes may assign a place other than the place of residence or seat and the place where the business activities as the place of tax payable.

Example 1: A private Person residing in Bogor had a business in Cibinong. When in residence private person with no surrender of Taxable Goods and/or services, the Taxable person obliged to report only A personal effort to be confirmed as Employers Taxable in the tax services Office for the place terutangnya Cibinong Pratama tax for private person A is in Cibinong. Conversely, when the handover of Taxable Goods and/or services carried out by Taxable persons only in A private residence, A private person is only obliged to enrol in the tax services office Pratama Bogor. However, if both in the place of residence or at the place of his business activities A person performs the surrender of goods and/or Taxable Taxable Services, A private person obliged to register at the Tax Services Office Pratama Bogor and Cibinong Pratama Tax Service Office because the tax was at terutangnya Bogor and Cibinong.

In contrast to private persons, employers Taxable entity is obligated to register either at the seat or place of business activity because for employers Taxable entities in both places is considered Taxable delivery conduct and/or Taxable Services.

Example 2: A has three (3) places of business activities, namely in the town of Bintuhan, Bengkulu, and Manna which all three are under the service of one (1) Office of the Ministry of taxes, namely Tax Services Office Pratama Bengkulu. The third place of the business activities do Taxable delivery and/or Taxable Services and do the administration of sales and financial administration so that A tax payable to PT in third place or city. In such circumstances, A compulsory PT choose one of the business activities to report on his efforts in order to be confirmed as a Taxable Entrepreneur, for example, the place of business activity in Bengkulu. PT housed A business activity in Bengkulu is responsible for reporting the entire business activities performed by the third place of the business activities of the company.

In the case of PT A willed place business activities in Bintuhan of Bengkulu and set the tax payable as a place for the whole of its business activities, PT with compulsory informing the head of the Tax Service Office Pratama Bengkulu. Subsection (2) if Employers Taxable tax payable in more than one place of business activities, the Taxable Entrepreneur in fulfillment of obligations perpajakannya can deliver a notice in writing to the Director General of Taxes to select one (1) or more as a place to spot terutangnya tax. Paragraph (3) is quite clear. Paragraph (4) private Person or body either as Entrepreneurs or not Taxable Taxable Employers that utilize Taxable Intangible Goods from outside the Customs Area in the Customs Area and/or utilizing Services Taxable from outside the Customs Area in the area of Customs tax payable in a fixed residence and/or business activities of the person or at the seat and/or place of business activities the Agency.

Figure 14 Article 13 paragraph (1) in case of delivery of Goods and/or Taxable delivery of Services Taxable Taxable, employers who submit Taxable Goods and/or Taxable Services submit that the compulsory levy value added tax owed and give a tax receipt as proof of the tax levy. Tax invoices need not be made specifically or differently with the sales invoice. Tax invoice can be a sales invoice or a document that is assigned as a tax receipt by the Director General of taxes.

Based on this provision, any Taxable Goods in the form of surrender of assets which, according to its original purpose was not to be sold as stipulated in article 16 d mandatory published a tax receipt. Subsection (1a) in principle the Tax Invoice must be made at the time of submission or upon receipt of payment in the event of payment occurs prior to submission. In some cases it is possible when making tax receipt is not the same as the moments, for example in the event of surrender of Taxable Goods and/or Taxable Services deliverables to the Government Treasury. Therefore, the Minister of finance is authorized to arrange another time as the time of the creation of a tax receipt. Paragraph (2) are excluded from the provisions referred to in subsection (1), to relieve the burden of administration, to Taxable Employers allowed to make one (1) a Tax Invoice that includes all Taxable Goods or deliverables deliverables Taxable Services that occur during 1 (one) calendar month of the same to the buyer or the recipient of the same Taxable Services, called the combined Tax Invoice. Subsection (2a) to lighten the load of the Administration, employers Taxable allowed making the longest combined Tax Invoice at the end of the month of delivery of Taxable Goods and/or Taxable Services despite the submission in the month of submission of the payment has occurred either in part or entirely.

Example 1:


In the event A Taxable Entrepreneur doing Taxable delivery to entrepreneurs B on 1, 5, 10, 11, 12, 20, 25, 28, and July 31, 2010, but up to July 31, 2010 at all there is no payment for the submission, Taxable with Entrepreneurs allowed to make one (1) of the combined tax receipt that includes the entire submission is done in July the longest, i.e., July 31, 2010.

Example 2: A Taxable Entrepreneur doing Taxable delivery to entrepreneurs B on 2, 7, 9, 10, 12, 20, 26, 28, 29, and 30 September 2010. On September 28, 2010 there are payments by employers B over the surrender on September 2, 2010. In terms of Taxable Employers with a combined Tax Invoice issuing, the combined Tax Invoice was made on September 30, 2010 covering the entire handover that occurred in September.

Example 3: A Taxable Entrepreneur doing Taxable delivery to entrepreneurs B on 2, 7, 9, 10, 12, 20, 26, 28, 29, and 30 September 2010. On September 28, 2010 there is a payment for the submission of the 2nd of September 2010 and the advance payment for the submission will be done in October 2010 by entrepreneur b. Taxable Employers in terms of A combined Tax Invoice issuing, the combined Tax Invoice was made on September 30, 2010 covering the entire submission and payment of an advance that was done in September. Paragraph (3) is quite clear. Subsection (4) is quite clear. Subsection (5) the Tax Invoice tax levy is proof and can be used as a means to Input Tax Credit. Tax invoice must be filled in full, clear, and correctly and signed by a party appointed by Employers Taxable to sign it. However, information on sales tax over luxury goods only filled in upon delivery of Goods Taxable sales tax payable over luxury items. Tax invoices that are not filled in accordance with the provisions in this paragraph results in value added tax contained therein cannot be credited in accordance with the provisions in article 9 paragraph (8) of the letter f. paragraph (6) are excluded from the provisions referred to in subsection (5), the Director General of Taxes may determine the documents commonly used in the business world who equated his position with a Tax Invoice.

This provision is required, inter alia, because of: a. sales invoice used by employers have been known to the wider community, such as phone payment receipts and air tickets;
b. for evidence of tax levy Tax Invoice must exist, while the parties that should make a tax receipt, i.e., parties who submit Taxable Goods or Taxable Services, are outside the Customs Area, for example, in terms of utilization of Taxable Services from outside the Customs Area, the letter of Tax Deposit can be set up as a tax receipt; and c. There are certain documents that are used in case of imports or exports of goods Taxable Intangible. Paragraph (7) is quite clear. Subsection (8) a corrected tax receipt is, among other things, a tax receipt is wrong in charging or wrong in writing. Included in the sense of wrong in charging or wrong in writing is, among other things, the existence of Price adjustments due to the decline in the quantity or quality of goods Taxable at reasonable happens at the time of delivery. Paragraph (9) of the Tax Invoice meets the formal requirements when filled in fully, clearly, and properly in accordance with the requirements referred to in subsection (5) or the requirements that are set by the regulations the Director General of Taxes referred to in paragraph (6).

Tax invoice or document of a particular position equated with a Tax Invoice meets the requirements of the material when it contains information which is actually or indeed about the surrender of Taxable Goods and/or Taxable Service deliverables, Taxable Tangible exports of goods, exports of goods Taxable Intangible, exports of services, imports of goods Taxable Taxable, or Taxable Services utilization and utilization of Taxable Intangible Goods from outside the Customs Area in the Customs Area.

Thus, although the Tax Invoice or document of a particular position equated with a Tax Invoice already comply with formal and Value added tax already paid, if the description contained in the Tax Invoice or document of a particular position equated with a Tax Invoice not in accordance with the actual reality regarding the delivery of Goods and/or Taxable delivery of Taxable Services, exports of goods Taxable Tangible Taxable Goods, the export of Intangible, export Services, import Taxable Goods, Taxable or Taxable Services utilization and utilization of Taxable Intangible Goods from outside the Customs Area in the Customs Area, the Tax Invoice or document equated his position with certain Tax Invoices that do not qualify material.

Figure 15 Article 15A in order to provide allowances to Taxable Employers time to deposit tax payment shortfall and convey the notice period for value added tax, this chapter regulates in particular regarding payment and the deadline for submission of the notice period for value added tax which is different from that provided for in Act No. 6 of 1983 on general provisions and Taxation Procedures and changes.

In the event of late payment of the tax payable based on the notice period for value added tax and/or delay the delivery of the notice period for value added tax in accordance with the provisions set forth in this article, the Taxable Employers remain subject to administrative sanctions as set forth in Act No. 6 of 1983 on general provisions and Taxation Procedures and changes.

Figure 16 Article 16B subsection (1) is one of the principles that should be held in the tax laws are enacted and applied the same treatment to all Taxpayers or to the cases in the field of taxation are in fact the same as cling to the provisions of the legislation. Therefore, any ease in the field of taxation, if really necessary, should refer to the rules above, and need to be maintained so that in its application did not deviate from the intent and purpose of the convenience they provide.

The purpose and intent of them ease in fact to give the tax facilities absolutely necessary especially for a successful sector of economic activity are high priority in the national scale, encouraging the development of the corporate world and enhance competitiveness, supporting national defense, as well as facilitate national development.

Ease of taxation that are set in this article are given limited to: a. encourage the export of which is a national priority in place of Hoarding Bonded or to develop the area in the Customs Area that was formed specifically for that purpose;
b. hold the possibility of agreements with other countries in the fields of trade and investment, international conventions that have been ratified, as well as other international customary;
c. encourage the improvement of the health of the community through the provision of vaccines are needed in order for the national immunization program;
d. ensure the availability of equipment of Indonesia National Army/Police of Republic of Indonesia (TNI/POLRI) are adequate to protect the territory of the Republic of Indonesia from internal or external threats;
e. ensure the availability of data and aerial photographs the Republic of Indonesia conducted by the Indonesia national armed forces (TNI) to support the national defense;
f. increase education and intelligence of the nation with the help of the general availability of textbooks, the Scriptures, and religious textbooks with a relatively affordable price society; g. encourage the construction of places of worship;
h. ensure the availability of affordable housing by the people of the lower layer, i.e. a House simple, very simple houses, flats and simple;
i. encourage the development of national fleets in the field of land transport, water, and air;
j. encourage national development with the help of the availability of the goods which are strategic raw materials, such as silver;
k. guarantee the implementation of government projects financed with a grant and/or loan funds abroad;
b. accommodate international customary in the importation of certain Taxable exempt from levy import duties;
m. help providing Taxable Goods and/or Taxable Services needed in order handling natural disasters was designated as a national natural disaster; n. ensure the availability of clean water and electricity are badly needed by society; and/or o. ensures the availability of public transportation in the air to encourage the smooth transfer of the flow of goods and people in certain areas that are not available with other means of transportation are adequate, the comparison between the goods and the volume of people who must be transferred by means of transport available very high. Paragraph (2) the existence of special treatment in the form of value added tax owed, but no admission, interpreted that Input Tax relating to the surrender of Taxable Goods and Taxable Services or who gets special treatment in question can still be credited. Thus, the fixed value added tax payable, but not charged.

Example: A Taxable Entrepreneur producing Taxable Goods who got the facilities of the country, i.e. the value added tax payable upon submission of the Taxable Goods is free forever (not merely suspended).


To produce Taxable Taxable Employers, A use other Taxable Goods and Taxable Services or as raw materials, materials, capital goods, or as a component of other fees.

At the time of purchase of other Taxable Goods and/or services of such Taxable Taxable, employers pay A value added tax to Taxable Entrepreneur who sells Taxable Goods or handing over or Taxable Services.

If the value added tax paid by A Taxable Entrepreneur to Entrepreneur Taxable suppliers are the Input Tax that can be credited with the output Tax, Input Tax may still be credited with the output Tax even though the Output tax is nil because enjoy value added tax is not withheld from the State based on the provisions referred to in paragraph (1). Paragraph (3) in contrast to the provisions in paragraph (2), the presence of special treatment in the form of exemption from the imposition of value added tax resulted in the absence of Tax Tax so that the Output Inputs relating to the surrender of Taxable Goods and/or services a Taxable gain to such exemptions cannot be credited.

Example: employers Taxable B Taxable Goods are producing facility out of State, i.e. the top of the Taxable delivery are exempt from the imposition of value added tax.

To produce Taxable Taxable Employers, B use other Taxable Goods and Taxable Services or as raw materials, materials, capital goods, or as a component of other fees.

At the time of purchase of other Taxable Goods and/or services Taxable Taxable Employers, B pay value added tax to Taxable Entrepreneurs who sell or hand over Goods Taxable or Taxable Services.

Although the value added tax paid by Employers Taxable B to entrepreneurs is the supplier of Taxable Tax input can be credited, because there are no taxes in relation to Output it gives facilities exempt from taxation referred to in paragraph (1), the Input Tax cannot be credited.

Figure 17 article 16 D surrender of Taxable Goods, among other things, such as machinery, buildings, equipment, furniture, or other Taxable Goods according to the original destination is not for commercial use by Employers Taxable taxed.

However, the value added tax is not imposed on transfer of Taxable Goods which have no direct connection with the business activities and the transfer of assets in accordance with the original purpose was not to be sold, that the motor vehicle be sedan and station wagon, which according to the provisions of article 9 paragraph (8) of the letter b and the letter c Input Tax upon acquisition of such assets cannot be credited.

18 figure 16E Article paragraph (1) in order to attract private foreign passport holders for a visit to Indonesia, to the personal tax incentives are given. The incentives in the form of a refund of value added tax and sales tax over luxury goods already paid on the purchase of Taxable Goods in Indonesia which is then carried by the private person outside the Customs Area. Paragraph (2) Taxable Items purchased for a period of 1 (one) month before the private foreign passport holders leaving Indonesia considered will be consumed outside the Customs Area. Therefore, a tax receipt which can be used as a basis to request the return of value added tax and sales tax over luxury goods required only for tax receipt issued for a period of 1 (one) month before the private foreign passport holders leaving Indonesia.

For those private foreign passport holders who did not have the number of principal Taxpayers, tax receipt which can be used to request the return of value added tax and sales tax over luxury items must contain the identity of the form name, passport number, complete address and the private person in the country that issued the Passport. Paragraph (3) is quite clear. Subsection (4) is quite clear. Subsection (5) is quite clear.

Article 16F in accordance with the principle of the burden of payment of taxes for value added tax and goods and services sales tax over luxury goods is on the buyer or consumer of goods or the recipient of services. Therefore it was supposed to when the buyer or consumer goods and services renteng responsible over the payment of taxes owed when it turns out that taxes owed are not billable to the seller or giver of services and the buyer or the recipient of services is unable to show proof of payment of taxes has been doing to the seller or giver services.

ARTICLE II is quite clear. fnFooter ();

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