imports the Luxury Taxable Goods as follows:
Import Value = Rp200.000.00
The Value Added Tax = Rp 20.000.000.00
Sales tax of Mewah Goods (for example at 30% rate) = Rp 60.000.000.00
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The amount paid by Businessman Gets Tax C = Rp280.000.000.00
Then Businessman of Tax C sells the Goods to the consumer as follows:
Price Buy Employers C = Rp200.000.00
Sales Tax for the Mewah Goods have been paid = Rp 60.000.000.00
The expected bene="text-align: center;">
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 24 YEAR 2002
ABOUT
THE CHANGE TO GOVERNMENT REGULATION NUMBER 143 IN 2000
ABOUT THE IMPLEMENTATION OF THE LAW NUMBER 8 IN 1983
ABOUT THE VALUE-ADDED TAX OF GOODS AND SERVICES AND TAXES
SALES OF LUXURY GOODS AS IT HAS BEEN
SOME LAST MODIFIED TIMES WITH
LAW NUMBER 18-YEAR 2000
WITH THE GRACE OF THE ALMIGHTY GOD
PRESIDENT OF THE REPUBLIC OF INDONESIA,
.,, Menting: that to further provide legal and justice certainty for Wajib Tax as well as in the framework of synchronization of taxation laws, it needs to establish Government Regulation on Change over Government Regulation Number 143 Year 2000 on the Implementation of Law Number 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax of the Luxury Goods as amended last several times with Law Number 18 of the Year 2000;
.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945 as amended by the Third Amendment of the Basic Law of 1945;
., 2. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia 1983 No. 49, Additional Gazette Number 3262) as has been several times amended last by Law No. 16 In 2000 (leaf Of State Of The Republic Of Indonesia In 2000 Number 126, Additional Gazette State Number 3984);
., 3. Law Number 7 of 1983 on Income Taxes (sheet of State of the Republic of Indonesia in 1983 Number 50, Additional Gazette Number 3263) as has been last modified by Law No. 17 of the Year 2000 (Sheet) Republic Of Indonesia In 2000 Number 127, Additional Leaf Country Number 3985);
., 4. Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (state Gazette of the Republic of Indonesia in 1983 Number 51, Extra State Sheet Number 3264) as has been several times amended last with Act No. 18 of the Year 2000 (Leaf State of the Republic of Indonesia Year 2000 Number 128, Additional Gazette State number 3986);
. .5. Government Regulation Number 143 Year 2000 on the Implementation of Law Number 8 Year 1983 on Supplemental Taxes of Value Goods and Services and Sales Tax of the Luxury Goods as have been several times amended last with the Act Number 18 In 2000 (Sheet State Of The Republic Of Indonesia In 2000 Number 259, Auxiliary Leaf Country Number 4061);
DECIDED:
.,, ESTABLISHING: THE GOVERNMENT REGULATIONS ON THE CHANGES TO GOVERNMENT REGULATION NUMBER 143 IN 2000 ON THE IMPLEMENTATION OF LAW NUMBER 8 OF 1983 ON TAXATION OF VALUE-ADDED GOODS AND SERVICES AND SALES TAX ON LUXURY GOODS AS IT HAS BEEN SEVERAL TIMES AMENDED LAST BY LAW NUMBER 18 IN 2000.
Section 1
Some provisions in Government Regulation Number 143 Year 2000 on the Implementation of Law Number 8 Year 1983 on Supplemental Taxes of Value of Goods and Services and Sales Tax of the Luxury Goods as it has been last modified several times With the Act No. 18 of the Year 2000 (the State Gazette of the Republic of Indonesia in 2000, the number 259, additional state sheet number 4061), changed as follows:
., 1. The provisions of Article 1 of the 5 are removed, so that the entirety of Article 1 reads as follows:
.,
" Article 1
In this Government Regulation referred to:
., 1. The PPN Act is the Act No. 8 of 1983 on the Added Tax Value of Goods and Services and the Sales Tax of the Luxury Goods as it has been last modified by Law No. 18 of the Year 2000.
., 2. Taxes are the Value Added Tax or Value Added Tax and Sales Tax of the Luxury Goods.
., 3. A debt is a trade debt arising from the surrender of the Goods and/or Services Tax.
., 4. Tax Revenue is the supply of raw materials, supply of auxiliary materials, supply of goods in the process, supply of half-goods, and/or supplies of the goods. "
5. Remoted.
., 2. The provisions of Article 4 of the paragraph (2) and paragraph (3) are changed, so that the entirety of Article 4 reads as follows:
.,,
" Section 4
.,, (1) The Base Charge of Value Added Tax is the amount of Jual Price, Reimburse, Import Value, Export Value, or Other Value specified by the Decree of the Minister of Finance, which is used as the basis for calculating the owed Taxes.
., (2) For the handover of the Luxurious Taxes committed by the Employers In Taxes That generate Expensive Tax-Goods or for the importation of Expensive Tax-Goods, The Introduction Of The Tax-recognition As Referred to in paragraph (1) does not include the Value Added Tax and the Sales Tax for the Mewah Goods imposed upon submission or for the importation of the Luxurious Taxes of the Income.
.,, (3) For the handover of the Luxurious Taxes committed by the Employers Of Taxes Other Than Businessmen who generate Expensive Tax goods or by the Taxpayer Who did import the Goods of Tax It is a high price for tax revenue, such as the sale tax, which is charged with the acquisition or for the sale of the Expensive Tax goods. "
3. The provisions of Article 9 are changed, so it becomes the following reads:
.,
" Section 9
.,, (1) For Taxable Employers who use the Netto Income Counting Norm, the magnitude of the credited Input Tax can be calculated using the norm the Input Tax crediting norm is set out by Decision Finance Minister.
., (2) For Taxable Employers who conduct certain business activities, in calculating the owed Taxes, it can choose to use another Value as the Basis for Tax Introduction, prescribed by the Minister of Finance. "
., 4. The provisions of Article 12 plus 1 (one) paragraph, i.e., paragraph (3), so that the entirety of Article 12 reads as follows:
.,
" Section 12
., (1) The input tax paid for the acquisition of the Goods Taxes and/or Taxable Services is credited with the Output Tax in the premises of the Taxable Tax is cemated.
.,, (2) The Director General of Tax can determine the place other than the place in question as referred to in paragraph (1) as the place of the Input Tax Credit for the acquisition of the Goods and/or Services Tax, either on the written request of the Employer. It's a tax or a position.
., (3) If the time of examination is known for the acquisition of the taxable Goods and/or the Unpaid Taxes that have been written or recorded in the bookkeeping of the Taxpayer, but the Pajamas of Pajamas have not been or are too late received so that it has not yet been reached. reported in a Value Added Tax Term Notice for the Tax Time in question, then the Input Tax that Faktur Pajpresumably has not or is too late received it may be credited in the next Tax Age at least 3 (three) months after the expiration of the Tax Period. "
. .5. The provisions of Article 13 of the paragraph (8) are changed, so that the entirety of Article fit = Rp 40.000.000.00
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Basic introduction Tax = Rp300.000.00
Additional Income Tax 10% x Rp300.000.00 = Rp 30.000.000.00
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The amount paid by the consumer = Rp330.000.000.00