Key Benefits:
PRESIDENT
THE REPUBLIC OF INDONESIA
REPUBLIC OF INDONESIA LEGISLATION
NUMBER 11 IN 1994
ABOUT
CHANGES TO THE 1983 8 YEAR NUMBER OF LEGISLATION
SUPPLEMENTAL TAX OF GOODS AND SERVICES AND
TAX ON LUXURY GOODS
WITH THE GRACE OF GOD ALMIGHTY
PRESIDENT OF THE REPUBLIC OF INDONESIA,
Weigh: a. that the implementation of national development has produced
a rapid development in national life, in particular in
the economic field, including the development of forms and
the practice of hosting the activities of the undertaking. Unbeenled in
Act No. 8 of 1983 on Value Added Tax
Goods and Services and Sales Tax For the Luxury Goods;
b. that in an effort to always keep the development
the economy can still run according to the policy
The development rests on the Development Trilogy as
mandated in the Great Lines of the Bow Country, and in order to be more
can be created legal certainty and ease of administration
relating to taxation aspects for forms and practices
hosting continued development activities, is required
steps adjustment to Act No. 8 of the Year
1983 on Tax Additional Value and Services Value and Tax
Sales of the Luxury Goods;
c. that ...
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REPUBLIC OF INDONESIA
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c. that to realize these things, it is viewed as necessary to change
some provisions in the Law Number 8 of 1983 were about
Additional Goods and Services Value Added Tax and Top Sales Tax
Mewah Goods;
Given: 1. Section 5 of the paragraph (1), Section 20 of the paragraph (1) and Article 23 of the paragraph (2) of the Act
Basic 1945;
2. Law No. 6 of 1983 on General Terms and
Tata Cara Taxation (1983 State Gazette Number 49,
Additional State Sheet Number 3262) as amended
with Law Number 9 of 1994 (State Sheet Of The Year
1994 Number 59, Additional Gazette Number 3566);
3. Law Number 7 Year 1983 on Income Tax
(State Sheet Of 1983 Number 50, Extra Sheet
State Number 3263) as amended last with
Act No. 10 of 1994 (State Sheet) 1994
Number 60, Additional State Sheet Number 3567);
4. Law Number 8 of 1983 on Value Added Tax
Goods and Services and Sales Tax Over Luxury Goods (Sheet
The Country In 1983 Number 51, Extra State Sheet
3264);
With ...
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REPUBLIC OF INDONESIA
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With the approval
WITH THE PEOPLE REPRESENTATIVE COUNCIL OF THE REPUBLIC OF INDONESIA
DECIDED:
SET: A STATUTE OF CHANGES ON
LAW NUMBER 8 OF 1983 ON TAXES
SUPPLEMENTAL VALUE OF GOODS AND SERVICES AND TAXES
SALES OF LUXURY GOODS.
PASAL I
Changes some provisions in Act Number 8 of the Year
1983 on Supplemental Taxes of Goods and Services Value and Tax
Sales of the Luxury Goods, as follows:
1. The provisions of Article 1 of the letter a up to the letter i, the letter k up
with the letter p, the letter r up to the letter w, are changed, and
plus the letter x, so that Article 1 is all
reads as follows:
" Section 1
In this Act is referred to:
a. The Customs Area is the territory of the Republic of Indonesia which in
applies to the Customs laws;
b. Items are tangible goods which according to nature or
the law may be a moving item or item of not
moving or intangible goods;
c. Stuff ...
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REPUBLIC OF INDONESIA
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c. A taxable item is the item (s) referred to in
the letter b that is taxed under this Act;
d. Transfer Of Goods To Tax:
1) Which is included in the sense of the submission of Goods
Tax is:
a) the submission of the right to the Tax Hit because of a
agreement;
b) The transfer of the Goods is Taxable by a
agreement rent and a leasing agreement;
c) the submission of Taxable Goods to merchants
the middleman or through the auctioneer;
d) its own use and cuma-cuma;
e) the inventory of the Taxable goods and the assets
The original goal is not to be sold, which is still
remaining at the time the disbandment of the company, along
The Value Added Tax for the acquisition of such assets
according to the provision may be credited;
f) the submission of the Taxpayer Money from the Centre to the Branch
or otherwise and the submission of the Goods An interchange of the
branch;
g) the submission of the Goods is consignment;
2) Which is not included in the submission of the Goods
The Tax Taxpayer is:
a) the submission of the Goods Tax to the Realtor
as referred to in the Code
Trade Law;
b) the submission ...
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REPUBLIC OF INDONESIA
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b) the submission of the Goods Tax for warranty
utterance;
c) the submission of the Tax Hit as intended
at the number 1) letter f) In the case of the Taxable Employers
obtain a centralized tax haven;
d) the submission of the Tax Revenue in order to change
form or merge business or diversion
the entire assets of the company followed by changes
the parties entitled to the Tax Goods;
e) The Services are any service activity based on a
bond or legal deed that causes
a property or facility or convenience or rights
is available for use, including services performed
to produce items due to an order or
request with materials and over directions from
the order;
f) The Income Tax is services as intended
on the letter e that is taxed pursuant to
This Act;
g) The redness of the Income Income Tax is any activity
awarding the Income Tax as referred to
the letter f, including the Income Tax Services used for
self-interest or the Income Tax awarded
for free by the Taxpayer Taxpayer;
h) Import is any activity inserts items from
outside the Pabean Region into the Pabean Region;
i) Export ...
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REPUBLIC OF INDONESIA
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i) Export is any activity issuing goods from
in the Pabean Region to outside Pabean Region;
j) Trade is a buying business activity and
selling items without changing its shape or nature;
k) The entrepreneur is private or body in the form
whatever in the company environment or
his work generates goods, importing goods,
export of goods, conduct trading ventures,
utilizing intangible goods from outside the Area
Pabean, performing services, or utilizing services
from outside the Pabean Region;
l) The Taxable Businessman is a businessman as
referred to the letter k performing the submission
The Goods Tax and/or submission of the Gotcha Services
This tax on taxes under the Act
this, excluding Small Entrepreneurs Whose Borders
is set by the Finance Minister, unless the Employers
Small who voted for Confirmed to be
Employers for Tax;
m) Regenerating is activities processing through the process
changing the shape or nature of a piece of the form
originally being a new item or having a new purpose
, or a natural resource processing activity
including sending a person or person to the body other
performs such activities;
n) The Base Replacement of Tax is the amount of Jual Price or
Reimburse or Export Value or
Another value set by the Finance Minister who
is used as basic to calculate the tax that
owed;
o) Price ...
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REPUBLIC OF INDONESIA
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o) The price of Jual is the value of money, including all
fees requested or should be requested by the seller
due to the handover of the Taxpayer Goods, excluding
tax levied according to this Act and
the price cuts listed in the Tax Faktur;
p) Reimburation is the value of money, including all
charges requested or should be requested by the giver
Services due to the submission of the Tax Hit Services, not including
the tax that levied according to this Act and
the price cuts listed in the Tax Faktur;
q) The value of the Import is the value of the money that is the basis
the customs tally plus the other levy that
is imposed Under the terms of the regulations
The Customs laws for the import of the Goods
Tax, excluding tax levied according to
This Act;
r) The buyer is private or agency or agency
Government that accepts or should have received
the submission of Goods Taxes And that pay or
should pay the price of the Goods In the Tax
that is;
s) The recipient of the Merit is a person or body or
the government agency that accepts or should
receive the submission of the Services Taxes and the
pay or should pay the Repayment
The services of that Tax;
t) Faktur ...
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REPUBLIC OF INDONESIA
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t) Faktur Tax is a proof of tax levies made
by Employers Taxes due to the submission of Goods
Hitting Tax or Surrender of the Services Tax or by
Directorate General of Customs and Excise for importation of Goods
Hitting Tax;
u) Input Tax is a Value Added Tax
paid for by Businessman Taxable due to acquisition
The Tax Revenue and/or the receipt of the Received Services
Tax and/or the utilization of the Tax Hitts not
tangible of outside the Pabean Region and/or utilization
Income Income Tax from outside the Pabean Region and/or import
Goods HitGoods;
v) The Output Tax is Value Added Tax
levied by Businessmen With Tax because The submission
The tax or submission of the Income Tax;
w) The Export Value is a value of money, including all
charges requested or which should be requested by
exporter;
x) Tax collector Value enhancers are private people,
bodies, or Government agencies appointed by
Finance Minister to levy, lease, and
report on the tax owed by the Employers.
The taxes on the submission of the Goods to the Tax and/or
submission of the Income Tax to the private person,
agency, or The government agency. "
2. The provisions of Section 2 of the paragraph (2) are changed, so that Article 2
becomes the following:
" Article 2 ...
PRESIDENT
REPUBLIC OF INDONESIA
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" Section 2
(1) In terms of a Jual Price or Reimburse is affected by
special relationship, then the Price of Jual or Reimburse is calculated
on the basis of reasonable market prices at the time of the delivery of the Goods
The Tax or Services Tax is done.
(2) The privileged relationship is considered to exist if:
a. Employers have direct or non-
direct inclusion of 25% (twenty-five percent) or more
on the Other Employers, or the relationship between the Employers
with a 25% inclusion (twenty-five percent) or more
on two or more Entrepreneurs, as is the relationship
between the two businessmen or more recently called the last; or
b. Employers are in control of other entrepreneurs or two or more
Employers are under the Employers ' expulsion that
is either directly or indirectly; or
c. There is a family connection either as blood and temporary
in a line of straight lines one degree and/or to the side
one degree. "
3. The provisions of Article 3 are deleted.
4. Adds a new BAB between BAB II about the Strengthening
Employers Tax and Chapter II on Tax Objects and
Obligations Obligations are made Chapter IIA about Obligations
Have a Strengthening Number Of Entrepreneurs With Taxes and
Liability, Recharge, and Reporting Tax
owed, which reads as follows:
" BAB IIA ...
PRESIDENT
REPUBLIC OF INDONESIA
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" BAB IIA
THE OBLIGATION HAS THE BUSINESSMAN ' S AMPLIFIER NUMBER
TAXES AND LIABILITIES LEVY, LEASE,
AND REPORT THE TAX TERUTANG "
5. Adds new provisions between Section 3 and Section 4 that
as Section 3A in the BAB IIA about the Obligation To Have
The Amplifier Number Of Employers In Taxes And Liabilities
Pick Up, Hire, And Report On A Debt Owed Tax, which
reads as follows:
" Article 3A
(1) Employers do the submission as intended
in Section 4 a, letter c, or letter f, compulsory
The Booster Number Of The Businessman is Tax, picking up,
to lease, and report on Value and Tax Added Tax
Sales of the owed Mewah Goods.
(2) Small entrepreneurs who voted to be confirmed to
The Tax Hitters are required to implement the provisions
as It is in verse (1).
(3) Private or body-leverled Goods
intangible taxes from outside the Pabean Region as
referred to in Section 4 of the d and/or capitalize
Services Tax from outside Pabean Region As intended
in Section 4 of the letter e is required to collect, lease, and
report on the additional Value Added Tax that
the calculations and the manner set forth by the Minister
Finance. "
6. Provisions ...
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REPUBLIC OF INDONESIA
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6. The provisions of Section 4 are changed, so that it reads as follows
:
" Article 4
The Value Added Tax is levied upon:
a. The submission of the Tax Item in the Pabean Region
is done by the Employers;
b. Import Goods:
c. utilization of intangible Taxes from outside the Area
Pabean in the Pabean Region;
e. utilization of the Tax Hit Services from outside the Pabean Region within
Pabean Region;
f. The Export Of Goods Is Tax by The Taxpayer. "
7. Adds new provisions between Section 4 and Section 5 that
is used as Section 4A in BAB III about the Tax Object and
The Objectives Obligation, which reads as follows:
" Section 4A
The type of goods as referred to in Section 1 of the letter b and the type
Services as referred to in Article 1 of the letter that
is subject to tax on the basis of this Act is set with
Government Regulation. "
8. Provisions ...
PRESIDENT
REPUBLIC OF INDONESIA
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8. The provisions of Section 5 are amended, so that it reads as follows
:
" Section 5
(1) In addition to the tax imposition as referred to in Article
4, it is also the Sales Tax of the Luxury Goods Against
:
a. The transfer of the Luxurious Taxes
performed by the Employers who produced the Goods
The Luxurious Taxes are in
The Pabean Region in the enterprise environment or
its work;
b. Import of Classified Tax Items.
(2) The sale tax of luxury goods is imposed only one time
at the time of the handover of the Goods Belonging To The Taxable
Luxury by the Resulting Businessman or the time
import. "
9. Adds new provisions between Section 5 and Section 6 that
is made Section 5A in BAB III about the Tax Object and
Liability, which reads as follows:
" Section 5A
The Value Added Tax and the Sales Tax of Luxury Goods
for the submission of the returned Tax You may
deductable from the Value Added Tax and Top Sales Tax
The debt-based Goods in the Tax Period for the return
The manner of the Tax is set by
the Minister of Finance. "
10. Provisions ...
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REPUBLIC OF INDONESIA
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10. The provisions of Section 6 are amended, so that it reads as follows
:
" Section 6
(1) Any Taxpayer Taxable is required to record all amounts
acquisition price and submission of Goods And/or
The Income Tax in corporate bookkeeping.
(2) In the ledger it must be recorded separately and clearly,
the amount of price acquisition and submission of goods and/or services
the tax debt, which gets the facility is a tax that
is owed not to be levied, which charges 0% (zero percent),
which gets the facility is exempted from the imposition
tax, and which is not taxed.
(3) Employers based on the Second Amendment Act
The 1984 Income Tax Act votes were imposed
Income tax based on the calculation norm, compulsory
makes a record of regular gross circulation value that
becomes the basis for the Value Added Tax introduction, as long
in the debt of the Value-added Value of Goods and Services. "
11. The provisions of Article 7 are changed, so that it reads as follows
:
" Article 7
(1) The Value Added Tax Tarif is 10% (ten percent).
(2) The Value Added Tax Rate for the Export Goods export
is 0% (zero percent).
(3) With ...
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REPUBLIC OF INDONESIA
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(3) With Government Regulation, the tax rate in question
in paragraph (1) can be changed to low 5%
(five percent) and The height is 15% (fifteen percent).
12. The provisions of Section 8 are amended, so that it reads as follows
:
" Section 8
(1) The Sales Tax Rate of Luxury Goods is
low-deposit 10% (ten percent) and top-high
50% (fifty percent).
(2) For the export of Expensive Tax goods
taxed with a 0% (zero percent) tariff.
(3) With Government Regulation set up the Hitted Goods group
The Luxury Taxes that are subjected to the Sales Tax
Over the Mewah Goods as referred to in paragraph (1).
(4) The type and type of Goods that are subject to the Top Sales Tax
The Luxury Goods of the Luxurious Income
as referred to in paragraph (3) are set by the Minister
Finance. "
13. The provisions of Section 9 are amended, and in addition to verses (9) to
with the paragraph (14), so that Article 9 is all to be read
as follows:
" Article 9 ...
PRESIDENT
REPUBLIC OF INDONESIA
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" Article 9
(1) The estimated Value Added Tax is calculated by
multiplying the tariff as referred to in Section 7 with
Basic Tax Id.
(2) Input Taxes in a Tax Term may be credited
with the Output Tax for the same Tax Term.
(3) If in a Tax Period, the Output Tax is greater
than the Tax Input, then the difference is a Tax
A Value Added That Employers Must Be Paid For
Tax.
(4) If in a Tax Period, the Input Tax that can
be credited with greater than the Output Tax, then the difference
is a tax overload that can be compensated on
The next Tax Period.
(5) If in a Contracted Month, the Businessman Taxable in
side commits a tax-owed surrender also
performing a tax-debt submission, throughout
the tax-owed submission section can be known. with
definitely from its creation, then the amount of Input Tax
can being credited is the Input Tax with respect to
the tax owed handover.
(6) If it is in a Tax Period, the Employers Tax in
side doing the tax debt submission as well
performing undebundebed submission, whereas
The Input Tax for the submission of a tax owed not
may be known for certain, then the amount of Input Tax
may be credited for the handover of the tax owed calculated
by using the guidelines set by the Minister
Finance.
(7) The Great ...
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REPUBLIC OF INDONESIA
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(7) The Employers Tax may be credited by the Employers
which is charged with Income Tax using the Norma
Counting Neto's earnings as referred to in
The Tax Act's Second Amendment
Earnings of 1984, can be calculated using the guideline
The calculation of the Input Tax Credit is set by
Finance Minister.
(8) Input taxes cannot be credited according to the regulated way
in paragraph (2) for expenses for:
a. Tax Revenue or Taxable Services Before
Employers Are Confirmed As Taxable Businessmen;
b. The acquisition of Goods or Services Tax is that
has no direct connection to the business activities;
c. the acquisition and maintenance of motor vehicle, jeep,
station wagon, van, and kombi;
d. utilization of the intangible Tax Goods or
utilization of the Taxable Services outside of the Pabean Region
before the Employers were confirmed as the Taxable
Tax;
e. The acquisition of a Tax or Taxable Service that
proof of tax levies is a Simple Tax Faktur;
f. The acquisition of the Tax or Services Tax is
Faktur Pajpresumably does not meet the provisions as
referred to in Article 13 of the paragraph (5);
g. utilization ...
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REPUBLIC OF INDONESIA
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g. Utilization of the Intangible Tax Goods or
utilization of the Tax Hit Service outside the Pabean Region
The Pajamas of Pajamas did not meet the provisions as
referred to in Article 13 of the paragraph (6);
h. Acquisition of Tax or Taxable Services that
The input tax is billed by the issuer of the provisions
tax;
i. The acquisition of the Tax or Services Tax that
The input tax is not reported in the Letter
The Value Added Tax Notice, which
was found at the time of the examination.
(9) The Input Tax may be credited but has not been credited
with the Output Tax on the same Tax Period, it can
be credited at the next Tax Time no later
in the third month after the end of the year of the book
is concerned, as long as it has not been charged as a fee and
has not yet been conducted
(10) If at the end of the book year there is an excess of Tax
Input as referred to in paragraph (4), then over
the excess of the Input Tax may be submitted for
return.
(11) For Taxable Employers in a Tax Period
conduct the export of Tax Goods, over the excess Tax
Input as referred to in paragraph (4) may be submitted
request for return at any time Taxes, to the extent
The Input Tax is derived from the acquisition of Goods
Tax and/or Services Tax of the Tax-Hitting Goods
exported.
(12) For ...
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REPUBLIC OF INDONESIA
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(12) For Taxable Employers in a Tax Period
performing the submission of Tax Hitting and/or submission
The Services are Tax to Value Added Tax collector, top
Input Tax overload as referred to in paragraph (4)
may be submitted for a refund at any time
Tax, along that Input Tax comes from the acquisition
Taxes and/or Taxable Services from the Hitting
Tax and/or Taxable Services submitted to
The Value Added Tax collector.
(13) The calculation and layout of the excess Tax return
Input as referred to in paragraph (10), paragraph (11), and
paragraph (12) is set by the Director General Taxes.
(14) In the event of a change in the form of an attempt or merge
an attempt or a diversion of the entire company's activities followed
with the change of the right party over the Tax Item,
then:
a. The Input Taxes on the diverted Tax and
which have been credited by the Taxable Businessman who
did a change in the form of a business or by the Employers
Hit the Taxes that did the merger or by
Taxable employers who divert all assets
companies, remain credited and do not have to be paid
back by the Taxpayer;
b. The Input Tax on the diverted Tax Goods and
which is not yet credited by the Old Tax Taxpayer,
may be credited by the new Tax Hitting,
along Faktur Pajpresumably was accepted after the
change of business form or incorporation of efforts or
the diversion of the entire company's activates. "
14. Provisions ...
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REPUBLIC OF INDONESIA
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14. The provisions of Section 10 are amended, so that it reads as
below:
" Section 10
(1) The Sales Tax of the owed Mewah Goods is calculated
by multiplying the rate as referred to in Section 8,
with the Tax Introduction Base.
(2) Top Sales Tax Luxury items that are already paid in
the time of acquisition or import of the Constituted
Luxury Taxes, may not be credited with the Value Added Tax
nor the Sales Tax of the collected Mewah Goods.
based on this Act.
(3) Taxable Employers Who Export Taxable Goods
Which is a luxury can request back the Sales Tax
For the Luxury Goods paid at the time of the acquisition of Goods
There is a Luxurious Tax that is exported to that export. "
15. The provisions of Section 11 are amended, and in addition to the paragraph (3), paragraph (4),
and paragraph (5), so that Article 11 is all to be read as
below:
" Section 11
(1) The tax on which the tax occurs at the time The submission of the goods is in
Tax or at the time of the submission of the Tax Service Tax or at the time
import the Goods Tax or at other times specified
by the Finance Minister.
(2) In ...
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REPUBLIC OF INDONESIA
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(2) In terms of payment received prior to the submission of the goods
Hit Tax or before the submission of the Income Tax, when
tax loss is on When payment.
(3) For utilization of intangible Tax Goods from outside
Pabean Region as referred to in Section 4 of the letter d
and utilization of the Income Income Tax from outside the Pabean Region
as it means In Section 4 of the letter e, taxes
occurs at the time of the Tax Revenue or Tax Taxes.
it is starting to be utilized within the Pabean Region.
(4) At the commencement of the utilization of intangible Tax Goods
or the Income Tax Service from outside the Customs Area by the private
or the body within the Pabean Region established by the Minister
Finance.
(5) In terms of payment done before the start
utilization of the intangible Taxes or Necessary Services
The tax is referred to in paragraph (3), when its release
taxes are at the time of payment. "
16. The provisions of Article 12 of the paragraph (1), paragraph (2), and paragraph (3) are changed, and
plus paragraph (4), so that Article 12 is all to
reads as follows:
" Section 12
(1) The Employers of Tax are owed tax on residence or
place of position and place of business activities performed or
another place specified by the Director General of Tax.
(2) At the written request of the Employers Tax, Director
General The tax could set one place or more as
a debt-owed tax place.
(3) In ...
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REPUBLIC OF INDONESIA
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(3) In terms of import, tax revenue is in place for Goods
There are taxes entered and levied through the General Directorate
Customs and Excise.
(4) For personal or body use of the Hitting
The intangible and/or Taxable Services of the Outside Region
Pabean in the Pabean Region as referred to in
Section 4 of the d and e of the letter, in which case the letter is not in the Cloud Service. The tax occurred on the premises
the person or body is registered as the Tax Wajib. "
17. The provisions of Article 13 of the paragraph (1) to the paragraph (7) are changed, and the paragraph
(8) is removed, so that Article 13 is all to be read as
following:
" Article 13
(1) The Taxable Employers are required to make Faktur Taxes for any
handover of the Tax Goods as referred to in
Section 4 of the letter a or the letter f and for any submission of the Services
There are Taxes as referred to in Section 4 of the letter c.
(2) Deviates from the provisions as referred to in the paragraph
(1), Taxable Employers may create one Tax Faktur
covering all the submission made to the buyer
The Goods of Tax or the recipient of the Services The same tax
for a month of tadwim.
(3) If payment is received before the submission of the Goods
Tax or before the submission of the Income Tax, the Tax Faktur
is made at the time of payment.
(4) When ...
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REPUBLIC OF INDONESIA
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(4) During the creation, shape, size, procurement, layout
delivery, and the manner of the correcting of the Tax Fakes were set
by the Director General Taxes.
(5) In the Tax Faktur should be noted about
the submission of the Tax Hit or the submission of the Tax Hit Services
which includes:
a. Names, addresses, Mandatory Principal Numbers, as well as numbers and
the date of the Employers Employers Tax that
handing out the Tax or Taxable Services;
b. Name, address, and the buyer's principal number are mandatory.
The tax or income recipient (s);
c. Type, type, quantum, unit price, amount of Jual Price
or Reimburse, and price cuts;
d. Value-added Value Taxes;
e. Sales tax on luxury goods levied;
f. Date of submission or date of payment;
g. Number and date of the Tax Fakture creation;
h. Name, title, and signature entitled
sign the Tax Faktur.
(6) The Director General of Tax can set the documents
certain as Tax Fakes.
(7) The Taxable Employers may create a Tax Faktur Simple
whose terms are set by the Director General of Tax. "
18. The provisions of Article 14 are amended, so it becomes a read as
following:
" Article 14 ...
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REPUBLIC OF INDONESIA
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" Article 14
(1) Private or unconfirmed persons as
The Taxable Employers are prohibited from making Tax Faktur.
(2) In the event the Tax Fakes have been made, then the person or
the body as referred to in the paragraph (1) must provide
the amount of the tax set forth in the Tax Faktur to the Kas
Country. "
19. The provisions of Article 15 are deleted.
20. The provisions of Article 16 are deleted.
21. Adds a new BAB between the BAB V about the Time and Place
owed taxes and Taxes and BAB VI Reports on
Other provisions, which are made BAB VA about the Provisions
Special, which reads as follows:
"BAB VA
provisions SPECIAL"
22. Add 4 (four) new provisions between Article 16 and Section 17
that are made Article 16A, Section 16B, Section 16C, and Section 16D
in the VA Chapter on Special Terms, respectively
reads as follows:
" Section 16A ...
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REPUBLIC OF INDONESIA
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" Article 16A
(1) the taxes owed to the submission of Tax and/or
handover of the Services Tax to Tax collectors
Value Added, levied, tuned, and reported by
Additional Value Tax Rector.
(2) The order of the polling, storage, and tax reporting by
The Value Added Tax collector as it referred to
paragraph (1), set by the Minister of Finance. "
" Article 16B
(1) With Government Regulation may be specified that the tax
debt is not levied in part or entirely, either for
while time or for good, or be exempt from
tax imposition, for:
a. activities in certain areas or specific places within
Pabean Region;
b. Submission of certain Taxes or submission of services
utilization of the specified non-tangible Tax Revenue from
outside Pabean Region within the Pabean Region;
e. utilization of certain Tax Hitts from outside the Area
Pabean in the Pabean Region.
(2) Tax ...
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REPUBLIC OF INDONESIA
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(2) The input tax paid for the acquisition of the Tax Goods
and/or the Income Taxpayer's acquisition of its submission
is not tax-levied Value enhancer, can be credited.
(3) The Input Tax paid for the acquisition of Tax Goods
and/or the acquisition of the Tax Payable over its submission
exempt from the Value of Value Added Tax, cannot
is credited. "
" Section 16C
Value Added Tax is imposed on its own build activities
performed not in a company environment or job
by a person or a body whose results are used itself or
used other parties whose limits and methods are set by
Finance Minister. "
" Section 16D
The Value Added Tax is charged over the submission of assets by
The Employers Who Are In Taxes that are in their original assets
not to be sold, as long as the Value Added Tax that
paid at the time of its performance can be credited. "
23. The provisions of Article 17 are changed, so that it reads as
following:
" Article 17 ...
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REPUBLIC OF INDONESIA
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" Article 17
The concerns and grammar of the polling
with regard to the implementation of this Act,
special has not been set up in this Act, applicable
in the Act on the General Terms and the Terms of Use
Taxation as well as other laws. "
PASAL II
With the enactment of this Act:
a. delay of the Value Added Tax payment and the Sales Tax
For the Luxury Goods which have been granted before the expiring
This Act, will end in accordance with the term
the delay has been given, most slow December 31
1999;
b. Value Added Tax and Top Sales Tax
For business in the field of oil and gas mining,
General mining, and other mining under contract
For Results, Works Contract, or Enterprise partnership agreement
-mining which is still valid at the time of effective
This Act, remains calculated on the terms of the
Contract for the Results, Works Contract, or cooperation agreement
The mining enterprise is up to a contract for
Results, Works Contract, or Enterprise partnership agreement
mining ended. "
PASAL III
This Act may be called "Change Act
The Value Added Tax Act of 1984."
PASAL IV ...
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REPUBLIC OF INDONESIA
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PASAL IV
This Act entered into force on 1 January 1995.
For everyone to know it, ordering the invitational
This Act with its placement in the State Sheet
Republic of Indonesia.
Passed in Jakarta
on November 9, 1994
PRESIDENT OF THE REPUBLIC OF INDONESIA
ttd
SUHARTO
Reundated in Jakarta
on November 9, 1994
MINISTER OF STATE SECRETARY OF STATE
REPUBLIC OF INDONESIA
ttd
MOERDIONO
SHEET COUNTRY REPUBLIC OF INDONESIA YEAR NUMBER 61
PRESIDENT
REPUBLIC OF INDONESIA
EXPLANATION
TOP
REPUBLIC OF INDONESIA LEGISLATION
NUMBER 11 IN 1994
ABOUT
CHANGES UNDER LAW NUMBER 8 1983
ABOUT THE SUPPLEMENTAL TAX OF VALUE GOODS AND SERVICES
AND THE SALES TAX ON LUXURY GOODS
UMUM
The Republic of Indonesia is a legal state. based on Pancasila and
The Basic Law of 1945 upholds the rights and the obligation of each person, by
because it places taxation as the embodiment of one of the obligations of the statehood
in the framework of national cooperation as a role as well as the inner society
financing the development. In accordance with the provisions of Article 23 of the paragraph (2) of the Basic Law
1945, the taxation provisions which are the cornerstone of the tax bill
are established with the Act. Law Number 8 of 1983 on Tax
Additional Value of Goods and Services and Sales Tax of the applicable Luxury Goods
since 1984, as a replacement for the Sales Tax Act of 1951,
is the cornerstone of the law in the imposition of taxation over domestic consumption.
With the severing of economic social development as a result of national development and
globalization in various fields, it is realized that many forms of activity that aspect
its exposure has not been set up or has not been sufficiently set in Law Number 8 Year
1983. In addition, the Act has not fully accommodated the trust in
The Great Lines of State of the State of 1993. Therefore, it is time that it is time
to fine-tune the Act No. 8 of 1983.
By adhering to the principles of legal certainty, justice, and simplicity, and
the ability of the people, then the direction and purpose of the Act of Number 8
The year 1983 was as follows:
a. Heading ...
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REPUBLIC OF INDONESIA
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a. Towards the nation's independence in State financing and development financing
whose primary source is derived from tax receipts;
b. Further provide legal and justice certainty for the community in
participating in development financing according to its ability;
c. Creating an economic climate that supports increased capital cultivation,
pushed for export, pushed for more new jobs,
improving the preservation of the environment, improving the development of national businesses
especially small and traditional businesses and supports other policies;
d. Control the unproductive consumption patterns in society;
e. The execution of a simple and simple tax bill so that it can push
the Tax Taxes Compliance;
f. Improving the creation of an increasingly capable and cleaner taxation apparatus,
improving services to Wajib Tax including simplification and ease
procedures in fulfillment of taxation obligations, increased supervision over
implementation of such taxation obligations, including upgrades
enforcement of the implementation of applicable law provisions.
By landaying on the direction and purpose of such refinement, then in
Refinement of Law Number 8 of 1983 needs to be reset
provisions regarding tax on consumption in the country, with the points
as follows:
a. In accordance with its system, the Value and Tax Additional Tax Act
The Sales of the Luxury Goods constitute a single as tax on consumption
within the Pabean Region, either goods consumption and service consumption;
b. With consideration of economic, social, and cultural circumstances, not all types of goods
and services are subject to Value Added Tax;
c. The Value Added Tax is imposed on only the added value only and
levied several times on various corporate lines chain eyes;
d. Value enhancers are created due to the use of the production factors at any
the company path in generating, channeling, and trading of goods
or in delivering service services;
e. All costs associated with generating, channeling, and
trading goods or in delivering service services are elements
additional value that is the basis for the Value Added Tax charge;
f. In an effort to achieve a tax burden balance between the people who are
low-income with high-income communities as well as in the
efforts to control the unproductive consumption patterns in society, then
upon submission and/or for the importation of tangible items of luxury,
in addition to the Value Added Tax is also subject to the Top Sales Tax
The Mewah goods which are only levied at the source are on the manufacturer or on
the time of the imported goods;
g. Taxes ...
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REPUBLIC OF INDONESIA
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g. The sales tax on Luxury Goods cannot be imposed on its own without the
Value Added Tax and is worn only once;
h. The Value Added Tax rate that applies to the submission of a Tax Hit or
The submission of a Tax Hit is a single rate, so that it is easy in
the implementation and does not require a list of the goods or group.
services at different rates;
i. The Sales Tax Rate of Luxury Goods does not subscribe to a single-rate system and
is applied according to the group of items in the Top Sales Tax
The Mewah Goods;
j. In order to encourage exports in particular the export of non migas, over export of goods
Hitting Tax is taxed at a rate of 0% (zero percent). Therefore, the Tax
Additional Value Added due to the acquisition of the Tax Goods and/or
the acquisition of the Tax Revenue contained in the exported Tax Goods
may be either compensated or requested back;
K. Persons or bodies that generate goods, import goods,
trade goods and/or submit services done in
the company's environment or its work is the Employers. Employers who
perform the submission of goods and/or the submission of services that are taxed are
The Employers Are Tax;
l. The Taxable Businessman is required to report his efforts and have a
Confirmation Number of Businessman Taxable, except for Small Entrepreneans who
The border is set by the Minister of Finance. However, in order to not impede the activities
its efforts, to the Small Entrepreneans were also granted the freedom of choice to
be confirmed as a Taxable Businessman and have a Strengthening Number
Taxable Businessman;
m. Tax imposition is based on the Faktur system, so as to the submission
the goods and/or the submission of mandatory services are made to Faktur Tax as a proof of transaction
the handover of goods and/or the surrender of the services that are in tax debt. The Tax invoice
is a proof of tax levies for the tax-levied Employers can
be reckoned with the amount of tax owed;
n. In an attempt to improve the Employers ' compliance with Tax and in order
secure the acceptance of the state, then certain persons or certain bodies
or certain government agencies are appointed to levy, lease, and report
taxes owed to the receipt of the Income Tax or Receiving Services
Tax of the Taxable Businessman, although on the nature of the voting obligation,
the deposit, and the tax reporting is on the Employers Of Taxes that perform
the submission of the Taxpayer or Services to that Tax;
o. Taxable Employers are only required to pay the state between
The Value Added Tax is levied from the buyer of the Tax Prize and/or
The recipient of the Tax Prize with a Value Added Value Tax paid to
the seller of the taxable goods and/or the services provider is Tax;
p. Taxes ...
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REPUBLIC OF INDONESIA
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p. Input tax paid for the acquisition of Capital Goods may be credited
as for the acquisition of the Tax and/or Taxpayer goods used
for the activities of the venture whose inclusion is in the tax debt, and against the Employers
Hit Tax under the terms of the Second Amendment Act
The 1984 Income Tax Act is charged with Income Tax with
using Norma Count applies crediting special provisions
Taxes Input;
q. In terms of the Value Added Tax paid by the Employers it turns out
greater than the Value Added Tax is levied, then the excess Tax
The Value Added is compensated while the refundaer is only
excess Tax Value Added for Tax Term at the end of the book year
The Businessman of Tax is concerned. If such tax overload
is due to export or because of the Additional Tax collector
The value, then the excess tax can be requested back in any Tax Period;
r. To further enhance the embodiment of justice in tax burden, improve
increase in capital cultivation, drive increased exports, create more
many new jobs, improve the preservation of the environment and
Other policies, need to be given special treatment. Nevertheless in
giving such treatment must remain firmly held in one of the principles within
The taxation Act is enacted and prepared which treatment
is equal to all Taxes or against cases in the field
taxation that is in the nature is equal to clinging to the provisions
applicable laws.
Because it is any grant of ease in the field of taxation if truly
required must remain in reference to the above rules and need to be kept in order to be inside
The application does not deviate from the intent and purpose of the purpose.
The purpose and purpose of it are in particular for the success of sector-sector success
higher-priority economic activity on the scale of the scale.
National.
SECTION BY SECTION
Article I
Figures 1
Article 1
The letter a
referred to the Region of the Republic of Indonesia in which it applies
the laws of the Customs Union are The territory of the Republic of Indonesia which
covers land, waters, and air spaces in the on top of it as well as the places
certain in the Exclusive Economic Zone and the Continental Shelf.
The letter b ...
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REPUBLIC OF INDONESIA
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The letter b
referred to intangible goods is among the other rights of the Brand
Trade, Patent and Copyright.
The letter c
Basically all goods are taxed, unless otherwise specified by
This Act.
The d
1) which is included in the sense of the submission of the Tax Hitting:
a) the Agreement is intended In this provision includes purchasing,
exchange traded, purchase with installments, or agreements another
resulting handover of property rights.
b) The Surrender of Tax Goods may also occur due to the agreement
lease rent or lease agreement for effort (leasing). As for what
referred to the handover due to the lease agreement for effort
(leasing) is the submission caused by the lease agreement
to the effort (leasing) with the rights of the option. Notwithstanding the diversion or
the submission of the rights to the Tax Hitting has not been done and
the payment of the Tax Price Jual Price was done
gradually, but due to the mastery of the Goods
switch from seller to buyer or from lessor to the lessee,
then this Act determines that the submission of the Hitted Goods
Tax is deemed to have occurred at the time the agreement was signed,
unless the current The lower control is real.
The tax hit is happening first. Instead of the
signing of the agreement.
c) What an intermediary trader is a private person or
a body within the company's environment or its work with
own the name of the agreement or bond over and to
the dependents of others by getting certain wages or services,
e.g. commissioner.
The auctioneer here is the auctioneer
Government or designated by the The government.
d) Its own use is to mean the use of the Employers ' interests
On your own, the administrator, or the employee. While giving
free is defined as a given grant without
payment, among other things a sampling of items for promotion
to the relation or buyer.
e) Supplies ...
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REPUBLIC OF INDONESIA
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e) Supplies of the Goods and Assets according to the original goal
not to be sold, which remained at the time of the dissolution
the company, likened to its own use, so it is considered
as the submission of the Tax Hit.
Special to activas which, according to the original purpose, is not for
to be sold, only charged with the Added Tax Value
if meeting the requirements, that is that the Value Added Tax
is paid at the time the device can be credited.
f) If a company has more than one tax place
owed, i.e., the place for the submission of Tax HitGoods
to other parties, both as central and as branch
the company, then this Act considers that the transfer
of the Between-such Taxes is a submission
The Goods Received Taxes. Referred to within the provisions
this includes the other business locations, representatives, marketing units, and
the like.
g) In terms of consignment, Value Added Tax
which is already paid at the time of the Tax Hit is concerned
submitted for the charge may be credited with the Output Tax
in the Tax Period The transfer of the Cloud Service will be used to provide the following: On the contrary, if the item is not sold, it is sold and it is decided to be returned to the owner
The Tax Revenue, the Businessman Who Accepts it can
use the provisions of the The return of the Revenue is Tax
(retour) as referred to in Article 5A of this Act.
The Surrender of the Tax is consigned by the Employers
Small, in accordance with the provisions of this Act, are not imposed
Value Added Tax.
2) Which is not included in the submission definition Taxable goods
as it is in number 2 as follows:
a) Pretty clear
b) Pretty clear
c) In terms of Tax Hitting has more than one place
venture, both as center and branch of the company, and
The Employers are acquiring the Tax record permission
the taxable tax place of the Director General of Tax, then the transfer
The Tax Revenue from one business place to another
(center to branch or vice versa) is considered to be not
included in the submission of the Goods Taxes, except
the transfer of the Taxable Goods {\cf1} {} {\cf1} {\cf1}
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REPUBLIC OF INDONESIA
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d) In the event of a change in the business form or incorporation of the venture or
the diversion of the company's assets resulting in also
occurrence The right-to-rule change will be treated as no surrender
The tax item.
The letter e
In terms of services including the services of the transport, Borongan services, services
rental goods, entertainment services, travel bureau services, hospitality services, services
notary, attorney services, accounting services, consulting services, and office services
administration. The meaning of services includes also services that are performed to
generate goods due to orders with materials and instructions from a test.
For example, a tailor who only accepts orders for making clothes without
provides Ingredients. Because the material is provided by a test, then the tailor
is considered to be only a return service submission of
the sewing wages requested or received from a customer or a customer.
The letter f
On essentially all services are taxed, unless otherwise specified by
This Act.
Letter g
The use of the Tax Retainer for its own benefit or grant of the Service
-Hit Tax for free- dalarn notions of service submission
Hit Tax, with consideration to maintain the same treatment
as in the use of the Tax Goods for
self-interest or submission of free goods by the Businessman
Taxable.
The letter h
Is clear enough
Letter i
Clearly enough
Letter j
In the trade sense including the exchange of goods.
The letter k ...
PRESIDENT
REPUBLIC OF INDONESIA
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Letter k
Employers can be of individual or body business that can be
limited liability, commander-in-law, Property of the Country or
Regions with names and in any form, fellowship, perseroan or
other sororities, irma, kongsi, cooperative societies, foundations, institutions,
form of fixed effort, and other forms of effort. Entrepreneur Understanding is limited
to a person or entity that performs business activities in the environment
the company or its work. In the case of the Government instance performing
a business activity that is not in order to perform a common task
governance, then the Government instance is included in the sense
other forms of effort and are treated as a Entrepreneur.
Letter l
The Small Employers in this Act are based on
gross circulation amount (turnover) in one year is allowed to
to be confirmed to be the Businessman Involved Tax. If to be
Employers Tax, then the rights and obligations are just like the Employers
Hit Tax in general.
The letter m
Change of the shape or nature of the item occurs due to or it does
one processing processes that use one production factor or more,
including activities:
-assemble:
merge the loose parts of a item into goods
half so or item so, like assemblaging cars, electronic goods,
rurnah furniture, et cetera;
-cook:
processing It's the heating stuff. The definition of heating
includes boiling, smoking, smoking, baking and frying,
either mixed with other ingredients or not;
-mixing:
unifying two or more elements (substance) to produce one or
more items;
-packaging: ...
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REPUBLIC OF INDONESIA
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-packing:
placing an item into an object protecting it from
the damage and/or to increase its marketing power;
-bottling:
inserting a drink or liquid object into a closed bottle
according to a certain way;
-mining:
taking natural resource results from the surface or from within
the land, both on land and at sea;
-provides the food and beverage done by the effort
catering;
and Other activities that can be used with that activity, or
tell people or other bodies to perform such activities.
The letter n
To calculate the amount of the taxable tax, the need for a Base Imposition
Tax. In the event of the application of the Jual Price or Reimburse or Import Value or
The Export Value will incur injustice or because of the Price of Jual or
The replacement replacement is set, then the Finance Minister can determine the Value
Other as a Tax Introduction.
The letter o
The entire cost requested or should be requested by the corresponding seller
with the submission of the Tax Hit such as the shipping expense, the warranty fee,
commission, premium insurance, installation charges, engineering help costs, and other costs
others, including in Jual Price. Not included in the Jual Price is
The Value Added Tax and Sales Tax Over the Luxury Goods
is levied at the time of the delivery of the Tax Hit. Deductable
of Jual Price is a discount cut such as cash or rabat,
throughout still in the limits of good merchant habit, and listed
in the Tax Faktur. If Employers are Tax in addition to publishing Faktur
Tax also publishes a sales invoice, then the discount that is listed
in those Tax Fakes as well as the price cut listed in the invoice
sales. Not included in the definition of a price cut is a bonus,
premiums, commissions, or other services, which are given in order to sell
the Tax Revenue.
The p ...
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REPUBLIC OF INDONESIA
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Letter p
Pretty clear
Letter q
The Import Value which is the basis for the Tax Introduction is the import benchmark price
or Cost Insurance and Freight (CIF) as the basis for the import calculations
plus all costs and other levies according to regulatory provisions
Pabean laws.
The letter r
referred to with the buyer including state institutions.
The letter
referred to the recipient of the services included State institutions.
Letter t
Quite clear
Letter u
The Goods for Tax Revenue, or the recipient of the Goods
evidence
tax levies. The value-added value tax is
The input tax for the buyer of the taxpayer or the recipient of the Tax Prize
or the Taxpayer of the Goods, which is status as a businessman with the tax
Tax.
Letter v
A Taxable Businessman who surrenes the Tax or Services Hitting Goods
Taxes are required to collect the Value Added Tax. Taxes are levied by
The tax is called the Output Tax.
The letter w
The export value can be known from export documents, for example the price that
is listed in the Export Notice of Goods (PEB).
The letter x ...
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REPUBLIC OF INDONESIA
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The letter x
In order to improve the Taxable Businessman's compliance in
carry out its tax obligations as well as in order to secure
state acceptance, certain persons, certain bodies, or instances
Certain governments may be designated as Value Added Tax Collever.
Figures 2
Section 2
Verse (1)
The influence of the relationship As special as this Act is,
There is a possible price. repressed lower than the market price. In
this, the Director General of Tax has the authority to make adjustments
The price of Jual or Reimburse which is the basis of the Tax Introduction at the price
the fair market that is applicable in the free market.
Verse (2)
The preferable relationship between Employers with Tax with the receiving party
the submission of Tax and/or Taxable Services may occur because
the dependence or attachment of one with the other caused because:
-the ownership or inclusion factor;
-the presence of mastery through management or the use of technology.
In addition to those on top, the special relationship between the private
can also occur due to a blood connection or because of marriage.
a) The special relationship is considered to exist if there is an entitlement relationship
which is a capital inclusion of 25% (twenty-five percent) or
more, whether directly or indirectly.
Example:
If PT. A total of 50% (50%) of the shares of PT. B, ownership
shares by PT. It is a direct inclusion. Next time, if PT. B
It has 50% (fifty percent) of PT shares. C, then PT. A as
a shareholder of PT. B) indirectly has the inclusion of the PT.
C by 25% (twenty-five percent). In that case, between PT. A, PT.
B, and PT. C is considered to be a special relationship.
If ...
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REPUBLIC OF INDONESIA
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If PT. It also has 25% (twenty-five percent) of PT shares. D, then
between PT. B, PT. C, and PT. D is considered to be a special relationship.
The relationship of such ownership on top can also occur between people
personal and body.
b) The relationship between such employers is described in the letter a can also
occurs due to mastery through management or use of technology,
neutrality is not a proprietary relationship.
The special relationship is assumed to exist if one or more companies are in
under the mastery of the businessman The same. Also the relationship between
several companies that are in the same employers ' mastery
that is.
c) which is referred to as a blood family relationship in the lineage
straight one degree is father, mother, and child, while the relation of the family
as blood in the lineage to the side of one degree is older brother and the blood of the blood.
sister.
Which is referred to as a temporary family in a straight line of one
degrees are in-laws and stepson, while the familial relationship
in the lineage to the side of one degree is sister-in-law.
If between The husband's husband has a treasure separation agreement and
income, then the relationship between the husband of the wife is included in
the understanding of the special relationship under this Act.
Figure 3
The provisions of Article 3 set about Strengthening Entrepreneurs with Tax, deleted
and moved inside Legislation on the General Terms and the Tata Ways
Taxation.
Figures 4
Pretty clear
Figures 5
Article 3A
Verse (1)
Employers performing the submission of Tax and/or submission
Hitting Services in Pabean Region and/or performing export of Goods
Getting Tax is required:
a. have ...
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REPUBLIC OF INDONESIA
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a. have a Taxable Amplifier Number With A Tax;
b. Levy of debt owed;
c. balance out Value Added Tax, which still must be paid in terms
The Output tax is greater than the credited Input Tax,
and paid the Sales Tax for the Mewah Goods. debunking;
d. reported a tax count.
Verse (2)
Small entrepreneurs are excluded from the obligation to carry out
This Act. However, if Small Employers choose to be confirmed
to be Taxable Employers, then this Act is fully valid
for the Small Employers.
Verse (3)
The Value Added Tax is owed For the utilization of the Tax Hit
intangible or Taxable Services, from outside the Customs Area, must be levied
by a person or body that utilies the Taxpayer not
embodied or the Taxpayer's Services.
Number 6
Article 4
Letter a
The redness of the goods is taxed must meet the terms as
following:
-tangible items that are submitted are Tax Goods,
-the intangible items that are submitted are the Tax Goods
intangible,
- Submission is done in the Pabean Region,
-submission is performed within the enterprise or job environment
The entrepreneur is concerned.
The letter b
The tax is also levied at the time of import of goods. The poll was conducted through
the Directorate General of Customs and Excise.
Different ...
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REPUBLIC OF INDONESIA
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In contrast to the transfer of the Goods to the letter a, then
anyone who includes the Tax Revenue into Pabean Region without
pay attention to whether it is done in a corporate environment or
work or not, it remains taxed.
The letter c
The tax-owed services of the taxpayer must meet the terms as
following:
-the services submitted are Tax Replaced Services,
-submission is performed within the Pabean Region,
-submission is performed within the company's environment or job
The entrepreneur is concerned.
Letter d
To be able to provide the same tax imposition with the import
Tax Revenue, then for the intangible Tax Goods derived
from outside the Pabean Region utilized within the Pabean Region as well
is taxed.
Example:
Employers "A" based in Jakarta acquired the rights to use
the brand the businessman "B" is based in Hong Kong. Top
utilization of the brand by the "A" Employers in the Pabean Region,
taxable Value Added Tax.
Letter e
The services derived from outside the Pabean Region utilized within the Region
Pabean taxed under this Act. For Example, Businessman
Hit Tax "C" in Surabaya utilised the Tax Taxpayer Services "B"
based in Singapore. At the utilization of the Tax Service,
owed the Value Added Tax.
Letter f
The Surrender of Tax Goods from within the Pabean Region to the outside of the Area
Pabean is taxed according to this Act.
Number 7 ...
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REPUBLIC OF INDONESIA
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The number 7
Article 4A
The type of goods that are not subject to a Value Added Tax with
The Government Regulation is based upon items groups as
following:
a. Agricultural products, plantation products, forestry results, which are plucked
directly, taken directly, or directly tapped, from the source, such as
padi-padian, palm oil, rubber;
b. Farm produce, hunting/arrest, or captivity, which
is taken directly from its source, such as a beef cut, poultry;
c. Like tuna, cucumber, shrimp;
d. Mining and drilling goods, which are taken directly from
sources, such as crude oil, salt;
e. the essential essential items needed by the people
many, such as rice, salt beriodium;
f. some types of goods, because to avoid tax imposition
multiple with those levied by the Local Government, e.g. Tax
Development I and the Spectacle Tax;
g. valuable letters;
h. electric, except for luxury housing;
i. The clean water is channeled through the pipes (PAM water).
The retainer of the type of services that the Value Added Tax is not charged with
The Government Regulation is based on the services groups as follows:
a. services in the field of medik health care, such as a general doctor, doctor
specialist;
b. services in the field of social services, such as orphanages, funeral services;
c. services in the mail delivery field;
d. services in the fields of banking, insurance, and rent for effort with option rights;
e. services in religious fields, such as granting sermons or dawah;
f. services in the field of education;
g. services in the arts field, such as traditional art staging;
h. services ...
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REPUBLIC OF INDONESIA
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h. services in the field of broadcasting, such as radio and television broadcasting that are not
are advertising;
i. services in the area of public transport, such as public transport on land and at sea;
j. services in the field of labor, such as the services holding exercise for
labor;
k. services in the hospitality field;
l. public telephone service coin-box and telegram service.
Figures 8
Article 5
Verse (1)
With consideration that:
-there is a need for a tax burden balance between the consumer that
low-income consumers with high-income consumers,
-there needs to be a consumption pattern control over the Tax Goods
Luxury,
-need for protection against small or traditional manufacturers,
-need to secure state acceptance, then over the submission
The Expensive Tax goods by the manufacturer or the top imports
The goods are A tax that is a luxury, in addition to being charged with Tax
Value Added, too Sales Tax for Luxury Goods.
The Sales Tax Reintroduction of the Luxury Items against the import of the Goods
The Luxury Taxes are not paying attention to who ' s importing
The Goods got the Tax as well as not notice whether the import is
done constantly or just once. In addition, the following
Sales Tax for the Luxury Items against a Handover of the Goods
The Luxurious Taxes do not notice whether a section of
The Taxpayer has been charged or not Taxes
Sales of the Mewah on the previous transaction.
Verse (2)
The general understanding of the Input Tax applies only to the Additional Tax
The value and is not known in the Sales Tax of the Goods Fancy. Because
it's the Sales Tax For the paid-up Goods could not
be credited with the Sales Tax For the owed Mewah Goods.
With ...
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REPUBLIC OF INDONESIA
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Thus the principle of the solution is only one time alone that is at the time:
a. the submission by Pabrikan or the Taxable Goods Manufacturer
Is Posh, or
b. The import of the Taxable goods is a luxury.
The submission at the next level is no longer taxed.
Figures 9
Article 5A
In terms of the Retour Tax is turned back (retour)
by the buyer, then the Value Added Tax and Sales Tax of the Goods
The Luxury from the returned Tax Revenue reduces:
a. Output Tax And Sales Tax On Debt-owed Goods
by The Seller Tax-Hitting,
b. The Input Tax From The Businessman has the buyer's Tax, in the case of Tax
Input for the Goods. The returned Tax has been
credited,
c. Expenses or possessions for the Employer of the buyer Tax, in the event of a tax on
Those returned Tax items have been charged as
charges or have been added (diapitalized) in the acquisition price
possessions That.
Figures 10
Section 6
Verse (1)
Quite clear
paragraph (2)
In this provision, the tax is the Additional Tax
Value only or Value Added Tax and Top Sales Tax
A Luxury.
Verse (3)
Pretty clear
Figure 11 ...
PRESIDENT
REPUBLIC OF INDONESIA
-18-
Figures 11
Article 7
Verse (1)
Quite clear
Verse (2)
The Value Added Tax is the tax levied upon Item consumption
Tax in Pabean Region. Because of this, the Tax Goods that
are exported or consumed outside the Customs Area, are charged with Taxes Per-
value-added at 0% (zero percent). Tariff imposition 0% (zero percent)
does not mean the release of Value Added Tax imposition. With
as such, the paid Input Tax of exported goods remains
can be credited.
paragraph (3)
Based on economic development and/or improvement
of the fund needs For development, the Government is authorized to change
The Value Added Tax rate is a low yield of 5% (five percent) and
at a height of 15% (fifteen percent) by staying on the principle of tariff
single. The fare change as referred to in this paragraph, is proposed by
Government to the People's Representative Council in the course of discussion and
The drafting of the State Budget and Shopping Budget.
Number 12
section 8
paragraph (1)
The sales tax rate for luxury goods may be specified in some
tariff grouping, i.e. the lowest tariff of 10% (ten percent) and the rate
at 50% (fifty percent). The difference between those rates
is based on the Possed Tax of Goods clustering
for which the sale tax is also charged with the Mewah Goods
as referred to in Article 5 of the paragraph (1).
Verse (2) ...
PRESIDENT
REPUBLIC OF INDONESIA
-19-
Verse (2)
The Sales Tax of the Luxury Goods is the tax on
consumption of Classified Tax goods within the Regions Customs.
Therefore, the Luxurious Tax goods exported or
consumed outside the Pabean Region, are charged with the Sale of Goods
Mewah with a 0% (zero percent) tariff. The sale tax of luxury goods that
has been paid for the acquisition of the Luxury Taxpayer that
exported could be requested back.
Verse (3)
By reference to the considerations as set out
in the Description of Section 5 of the paragraph (1), then the grouping of items
exposed to the Sales Tax of the Mewah Goods is primarily based on the level
The ability of the community group to use those items,
in addition are based on the value of the community In general.
A relationship with that, a high tariff is imposed against baranggoods
that is only consumed by the high-income society and
the items whose contributions need to be limited. In regards to
items that are widely consumed by the public many need to be levied
The Sales Tax Over the Luxury Goods, then the rate used is the low
rate.
Verse (4)
Enough clear
Figures 13
Article 9
Verse (1)
The way of calculating the debt tax is by multiplying the amount of Price
Jual, Reimburse, or Import Value with tax rates as specified
in Article 7 of the paragraph (1). This debt tax is the Output Tax, which
is levied by Taxable Employers.
Example:
a) The Businessman Who Receives Tax "A" sells Cash In Taxable Goods with
Jual Price Rp 25,000.000.00.
The owed Value Added Tax
= 10% x Rp 25.000.000.00 = Rp 2,500.000.00
Tax ...
PRESIDENT
REPUBLIC OF INDONESIA
-20-
A Value Added Tax of Rp 2,500,000.00 is
The Output Tax, which is levied by the Taxable Tax "A".
b) The Employers Are The "B" tax made the delivery of the Income Tax Service
by acquiring Reimbursed Rp 20,000.000.00.
Additional Value Added Tax
= 10% x Rp 20.000.00 = Rp 2.000.00 = Rp 2.000.000.00
Additional Income Tax of Rp 2,000.000.00 is
The Output tax, levied by the Employers "B" Tax.
c) A person imported the Tax Hitch from outside the Customs Area
with an Import Value of Rp 15.000.000.00.
The Value Added Tax is levied through the Directorate General of Bea
and Excise
= 10% x Rp 15.000.00 = Rp 1,500.000.00
Verse (2)
The Input Tax has been paid by the Taxpayer Payable on Time
acquisition or import of Goods or Income Tax items
can be credited with the Output Tax Employers Tax
at the time of handing out the Goods or Services to Tax-Hitters.
The Input Tax Credit for the Output Tax above is done
in the Tax Period same.
Verse (3)
The difference referred to in this paragraph shall be subject to the State Kas according to
the provisions as set forth in the Law on the General Terms
and the Taxation System.
Verse (4)
The Input Tax referred to in this paragraph is the Input Tax that can
be credited.
It can happen in a Tax Period there is an Input Tax that can
be credited greater than the Output Tax. The Input Tax overage
may not be reasked, but may be compensated at the time
The next tax. However, if the company is dissolved before the book year
ends, then the excess pay may be requested back at the time
the disbandment of the company. A return for the excess of the payment is new
provided after an inspection.
Example: ...
PRESIDENT
REPUBLIC OF INDONESIA
-21-
Example:
Tax of May 1995:
Output Tax = Rp 2.000.000.00
The Input Tax may
be credited = Rp 4,500.000.00
_________________ (-)
More paid taxes = Rp 2,500,000.00
The more paid taxes may not be reasked, but
may be compensated in the Tax Period of June 1995.
The Tax Period of June 1995:
Output tax = Rp 3.000.000.00
Input tax that can
is credited = Rp 2.000.000.00
__________________ (-)
underpaid taxes = Rp 1,000.000.00
More paid taxes from
Taxes May 1995 = Rp 2,500,000.00
__________________ (-)
More paid taxes June 1995 = Rp 1,500,000.00
If the company in June 1995 is dissolved, then overload
tax payments in the month June 1995 can only be returned after
is conducted a check.
Verse (5)
In this paragraph, the tax owed handover is
the submission of goods or services in accordance with the provisions of this Act,
is charged with the Value Added Tax.
Businessmen ...
PRESIDENT
REPUBLIC OF INDONESIA
-22-
The Taxable Businessman in a Tax Term commits a submission
which is a tax owed and a tax-owed submission, only
crediting the Input Tax with respect to the submission that
is in tax debt. The tax-owed handover section should be able
is known for certain from the bookkeeping of Employers In Taxes.
Example
The Employers for Tax do two such submission:
-submission Tax debt = Rp 25.000.000.00
Output tax = Rp 2,500.000.00
-submission not
tax debt = Rp 10,000.00
Output Tax = NIHIL
The Input Tax is paid for the acquisition:
-Goods Hitting Tax and
Tax Hitting
related to submission
tax debt = Rp 1,500.000.00
-Goods Hitting and
The Tax Hitting
relates to submission
which is not taxable = Rp 800.000.00
According to this provision, the Input Tax may be credited with the Tax
Output of Rp 2,500.000.00 only Rp 1,500,000.00.
Verse (6)
In this paragraph, the tax debt submission is
the submission of goods or services in accordance with the provisions of this Act,
is charged with the Value Added Tax.
In ...
PRESIDENT
REPUBLIC OF INDONESIA
-23-
In case the Input Tax for the tax owed submission cannot be
known for certain, then the Input Tax Credits are calculated
based on the guidelines set by the Minister of Finance, which
is intended to provide ease and certainty to the Employers
Hitting Tax. The Finance Minister may bestow the authority to
set the guidelines to the Director General of the Tax.
Example:
The Tax Revenue is doing two such submission:
-tax debt submission = Rp 35.000.000.00
Output tax = Rp 3.500.000.00
-submission not
tax debt = Rp 15,000.00
Output Tax = NIHIL
The Input Tax is paid for Acquisition of Goods and Services HitGoods
Taxes related to the overall submission of Rp 2,500,000.00,
while Input Tax relating to debt-owed surrender
taxes are not known to Sure. According to this provision, the Input Tax
of Rp 2,500.000.00 is not entirely credited with the Tax
Output of Rp 3,500.000.00.
Verse (7)
The Finance Minister may bestow the authority to set the guidelines
The calculation of the Input Tax creditor as contemplated in this paragraph
to the Director General of the Tax.
Verse (8)
The Input Tax is essentially able to be credited with the Output Tax, will
but for expenses as referred to in this paragraph, the Tax
Its input cannot be credited.
The letter a
It is pretty clear
The letter b ...
PRESIDENT
REPUBLIC OF INDONESIA
-24-
The letter b
referred to the expense directly related to
venture activities are expenses for production activities, distribution,
marketing, and management. This provision applies to all areas of effort.
For the Input Tax may be credited, it must also be eligible that
such expenses are related to the tax owed submission
Value Added. Therefore, despite an expense. have
complies with the terms of direct connection with the venture activities, still
is possible the Input Tax cannot be credited, i.e. if
the expenses referred to have nothing to do with the debt-owed submission
Value Added Tax.
Font c
Pretty clear
Letter d
Pretty clear
Letter e
A Simple Tax Faktur is a Tax Faktur as referred to in
Article 13 of the paragraph (7). Because the Simple Tax Faktur is a Tax Faktur
whose contents do not list a full set of things set up in the Article
13 paragraph (5), then the Simple Tax Faktur is only a levy proof
Additional Taxes Value and cannot be used as a crediting basis
Input Tax.
Font f
Quite clear.
The g
is quite clear.
Letter h
There can be a Taxable Businessman, new pay the Value Added Tax
owed by the acquisition or utilization of the Goods Tax or Services
Hitting Tax after issuer of tax decree. The Value Added Tax that
paid for the tax rate is not a Input Tax
can be credited.
The letter i ...
PRESIDENT
REPUBLIC OF INDONESIA
-25-
Letter i
In accordance with the self assessment system, the Employers are mandatory.
report all of its business activities in the Notice of Time Tax
Value Added. In addition, to the Taxable Businessman has also been
given the opportunity to do a correcting of the Notice of Time
The Value Added Tax, so it would have been appropriate if the Input Tax
was not reported in The Value Added Value Tax Notification letter
cannot be credited.
Example:
In The Term Notices Note:
The Output Tax = Rp 10,000.000.00
Input Tax = Rp 8.000.000.00
From the known examination result:
The Output Tax = Rp 15 .000.00
Input Tax = Rp 11.000.000.00
In this case, the credited Input Tax is not Rp
11.000.000.00 but remains at Rp 8,000.000.00, corresponding to
reported in the Notice of Time.
Thus, the calculation of the results of the examination:
The Output Tax = Rp 15.000.000.00
Input Tax = Rp 8.000.000.00
_____________________ (+)
Less Pay according to results
checks = Rp 7.000.000.00
Less Pay by Mail
Notice = Rp 2.000.000.00
____________________ (-)
Still underpaid = Rp 5,000.000.00
Verse (9) ...
PRESIDENT
REPUBLIC OF INDONESIA
-26-
paragraph (9)
This provision allows the Businessman Taxable to credit the Tax
Input with the Output Tax in a non-equal Tax Period, which
is caused among other because of the late Tax Fakture accepted. The crediting
Input Tax in the Inequal Tax is only
allowed when done does not exceed the third month after
end of the book year in question. In the event that the term
has been exceeded, such Input Tax creditor may be done through
the Value of Value Added Value Letter Notices
in question. Both ways of such creditors can only be done if
The Input Tax is concerned not to be charged as a fee or not
added (dicapitalized) to the price of the Tax Hitting
or the Hitting Services. Taxes are concerned, and against the Employers Tax
not yet conducted a check.
Verse (10)
The excess Tax Input in a Tax Term, in accordance with the provisions
on paragraph (4), is compensated with Output tax on Tax-Time
next. However, if the Input Tax overload occurs in
The Tax Period at the end of the book year, then the overage in the Input Tax
may be submitted a request for a return (restitution).
Verse (11)
In order to drive export, over the overage in Input Tax as
referred to in paragraph (4), which is due to export, may be submitted
an application of its return on any Tax Period.
Verse (12)
Given the Output Tax that the Employers are supposed to be levied
The taxes that perform the submission of the Goods Tax and/or the submission of the Services
Taxable Taxes are levied by the Value Added Tax collector, So that the Tax
Input from the Goods Goods and/or the Services Tax is submitted
to the Value Added Tax Repayment is a more paid tax,
then over the overage in Input Tax as referred to in paragraph (4), which
is due to the tax rate by the Value Added Tax collector,
may be submitted for its development request at any Tax Period.
Verse (13)
Quite clear
Verse (14) ...
PRESIDENT
REPUBLIC OF INDONESIA
-27-
Verse (14)
These provisions are intended to not weigh the Value Added Tax on
the company that performs the change in form of effort, or Enterprise integration may not be used for use with the Cloud Service. As per the terms as
referred to in Section 1 of the letter d number 2) the letter d), the submission of the Hitted Goods
Tax in order to change the business form, or merger of the effort, or
the diversion of the entire company's assets is not included in the sense
the submission of the Tax Hit, then:
a. The Input Taxes on the Diverted Tax Items and which have been
are credited by the Distracting Taxes that diverted the Hitted Goods
The tax, should not be repaid by the Tax Hitters
it is.
b. The Input Tax on the diverted and unsaved Goods
is credited by the Taxpayer Who Diverted the Hit.
The tax, may be credited by the Taxpayer Who Received A Tax
received a diversion. It has the taxes along the Faktur
Pajaknýa was accepted after a change in the business form or
merger or diversion of the company's assets.
Figures 14
Section 10
Verse (1)
How to calculate the Sales Tax of a debt-owed Luxury is
with Multiplies the value of the Jual or Import Value with the tax rate as
specified in Section 8.
Verse (2)
In contrast to the Value Added Tax is levied on any level
submission, Sales Tax Top of the luxury item is picked only at the rate
handover by Businessman Taxable who produces Tax Goods
Which is a luxury or for the import of Belonging To Tax
Luxury. As such, the Sale Tax of the Luxury Goods is not
is the Input Tax so it cannot be credited. Accordingly,
The Sales Tax of Mewah Goods can be added to the Goods price
The Tax is concerned or charged as a fee as per the provisions
The Income Tax laws.
Example: ...
PRESIDENT
REPUBLIC OF INDONESIA
-28-
Example:
Employers In Tax (PKP) "A" Import Goods With Value
Import Rp 5,000.000.00. Such Tax items, in addition to being charged with Taxes
Value Added, for example are also charged with the Sale of Goods
Mewah with a 20% tariff. As such, the supplemental Tax calculation
The Value and Sales Tax of the Mewah Goods owed to the import of the Goods
The Tax is:
-Tax Introduction = Rp 5.000.000.00
-Additional Tax Value:
10% x Rp 5.000.00 = Rp 500,000.00 = Rp 500,000.00
-Sales Tax Over Luxury Goods:
20% x Rp 5.000.000.00 = Rp 1.000.000.00
Then, PKP "A" uses the Taxpayer Items as part
of ${\cf1 \" \" \\" \" \" \" \" \" \" \" \" Sales Tax On Luxury Goods 35%. By
due to the Sales Tax of the Mewah Goods that have been paid for the Goods
The imported Tax is not credited, then the Sales Tax
For the Mewah Item amounting to Rp 1,000.000.00 can be added to the
The price of the Goods Hitting generated by PKP "A" or charged
as a fee.
Then, PKP "A" sells the Taxable Goods that it produces to
PKP "B" at Jual Price Rp 50,000.000.00. Then, the Tax Counts
Value Plus Value and Sales Tax Over the owed Mewah Goods
is:
-Basic Income Tax = Rp 50,000.000.00
-Value Added Tax:
10% x Rp 50,000.000.00 = Rp 5.000.000.00
-Sales Tax Over Luxury Goods:
35% x Rp 50,000.000.00 = Rp 17.500.000.00
In this example, PKP "A" can credit the Value Added Tax
of Rp 500.000.00 above against Tax Value add up to Rp
5.000.000.00.
While the Sales Tax of the Mewah Goods of Rp 1,000.000.00 is not
can be credited, either with a Value Added Tax of Rp
5.000.000.00 and with the Sale Tax of Mewah Goods of Rp
17,500.000.00.
Verse (3) ...
PRESIDENT
REPUBLIC OF INDONESIA
-29-
Verse (3)
Quite clear
Figures 15
Section 11
Verse (1)
The Value Added Tax is essentially a acrual principle,
meaning tax loss occurs at the time of the transfer of the Goods Tax or
at the time of the delivery of the Income Tax, or at the time of the import of the Goods Tax,
although for such submission has not been or has not yet been fully accepted
the payment. In certain respects, the Finance Minister can determine the moment
another as when it is tax-terleable. While other taxes are required in the
things when the tax is difficult to set or may incur
injustice. When taxes are required between others in the event
a change of provision, that is to determine which provision is applied
for a transaction that its provisions undergo a change.
Verse (2)
In contrast to the terms as referred to in paragraph (1), in the event
the payment was received before the submission of the Tax Hit or the submission
The tax-service, in which the tax revenue occurred at the time of receipt of the payment.
If the payment is done in part or is payment
the advance Prior to the submission, the debted tax was calculated
based on the partial payment or payment of that advance. The tax
owed at the time of partial payment or advance payment
is calculated by the tax owed at the time of the handover.
Verse (3)
In the case of the person or person of the exploit There are no
entities from outside the Pabean Region in the Pabean Region, or capitalize
The Income Tax Services from outside the Customs Area within the Pabean Region, then
taxes occur at the time of the person or person. It starts
using the intangible Taxes or Taxpayer Services
within the Pabean Region. This is connected to the fact that
handing out the intangible tax of Goods or Services to that Tax
is outside the Pabean Region, so it cannot be confirmed as
The Employers Are Tax. Therefore, when the tax break is no longer
is associated with the time of submission, but is associated with the time of utilization.
Verse (4) ...
PRESIDENT
REPUBLIC OF INDONESIA
-30-
Verse (4)
Quite clear
paragraph (5)
Deviation from the terms as referred to in paragraph (3), in case
payment Before the start of the use of the Tax Hit Item
intangible or Taxable Services, taxes were in place at the time
payment. If the payment is made as partial or is
advance payment prior to the start of the utilization of the Tax Hit
intangible or Taxable Services, the owed tax is calculated based on
payment In part or payment of the advance. Debt tax
at the time of partial payment or advance payment is calculated
with the taxes owed at the commencement of utilization.
Figures 16
Article 12
Verse (1)
Understanding The businessman with a tax on the terms of this paragraph is
A businessman who performs the activities referred to in Article 4
letters a and/or letters c and Businessmen With Tax-doing Exports
The Tax-Item Is Required. as referred to in Article 4 of the letter f. Need
note that for Employers who perform activities as
referred to in Section 4 of the letter a and/or the letter c, the Businessman Yang's understanding
The tax includes both the Employers who have registered and have had Number
The Strengthening Businessman is Tax as referred to in Article 3A paragraph
(1) as well as the Businessman Who Should Be Confirmed As Businessman
Tax but has not yet had a Businessman's Confirmation Number To Be Taxable.
While specifically for the Employers who do export the Goods Tax,
understanding The Taxable Businessman includes only the Employers who have registered
and have the Businessman's Confirmation Number as Taxes as
referred to in Article 3A paragraph (1). If the Taxable Businessman has
one or more of the business activities outside of residence or place
the embassy, then any such place is the site
tax, and the Taxable Taxpayer is in question required to register for
obtaining the Businessman's Strengthening Tax of Tax. If Employers
Hit Tax has more than one owed tax place in
the one-office building of the Directorate General of Taxes, then for places
The debt tax is sufficient to have one Number Entrepreneur Amplifiers
Hit Tax.
Verse (2) ...
PRESIDENT
REPUBLIC OF INDONESIA
-31-
Verse (2)
If the Businessman Gets Tax Owed in more than one place
venture activities, then the Employers are in the
The liability obligations may apply in writing to
The Director General of Tax to select one or more places as a place
tax.
The Director General of the Tax before provide a decision to need to do
a check to convince among others that:
-the transfer of the Goods to the Tax or the submission of the Tax Service
for all activities the business activities are only done by one or more
places of business activities,
-administration of sales and financial administration hosted
centered on one or more business activities.
Verse (3)
Quite clear
Verse (4)
Quite clear
Figures 17
Section 13
Verse (1)
The creation of a Tax invoice is mandatory for any Employers Tax,
because the Tax Faktur is proof that is the means of execution of workways
(mechanism) crediting of Value Added Tax.
For any transfer of the Goods to the Tax or the submission of the Tax Payable
by Employers Payable must be made one Faktur Taxes.
Verse (2)
Deviates from the provisions as referred to in paragraph (1), to
ease the administrative load, to Taxable Taxes
to create one Tax Faktur that includes all handover of the Goods
Taxes or submission of the Tax Taxpayer that occurred during one the unwim month
to the same buyer or the recipient of the same Tax Hit, which
called the Combined Tax Faktur.
Creation ...
PRESIDENT
REPUBLIC OF INDONESIA
-32-
The creation of the Joint Tax Fakture does not require the Director General's permission
Tax.
Verse (3)
See explanation of Article 11 of the paragraph (2).
Verse (4)
Given in the business world is made possible the creation of a sales invoice
done after the handover of the Goods Taxes or submission
The tax-service tax, then the Director General of Tax was given the authority to
set out when the Tax Faktur should be created.
Similarly, the Director General of Tax is authorized to set
uniformity of shape, size, procurement, layout of delivery, and layout
The Real Tax Fakes. In this paragraph referred to in this section,
procurement of Tax Fakes is the setting up of who holds
the Tax Fakes form and the requirements to be met. For example,
the procurement of Tax Faktur forms may be held or printed alone by
Employers with other administrative forms, sizes, and technical requirements
set by the Director General of Tax.
Verse (5)
The Tax Fakture is a proof of tax levies and can be used as
the means to credit the Input Tax. Therefore, the Tax Fakes must
correct, both formally and materially. Tax invoices must be filled
in complete, clear, correct, and signed by a company official who
appointed by the Taxpayer Payable to sign it. The tax invoice
which is not filled in accordance with the provisions in this paragraph may result in the terms of this section, which may result in an uncredited
tax on which it is not credited
in accordance with the provisions in Section 9 of the paragraph (8) of the letter f. Tax invoices
The charge in accordance with the provisions in this paragraph is called Tax Fakture
Standard.
Paragraph (6)
deviates from the provisions as referred to in paragraph (5), Director
Tax General can determine the usual documents used
in the business world as a replacement for the Standard Tax Faktur.
Conditions ...
PRESIDENT
REPUBLIC OF INDONESIA
-33-
This provision is required because:
1) The sales Fakes used by the Teiah Employers are known to
the vast community and meet the administrative requirements as a Faktur
Tax. For example, payment cookies and airplane tickets.
2) For the presence of tax levies there must be a Tax Fakes, whereas
the party that is supposed to create a Tax Faktur, that is the party
handing over the Hitting Goods Taxes or Services are taxable, outside
Pabean Region. For example, in terms of the import of the Tax Goods, the document
certain imports may be specified as a replacement for the Tax Faktur.
Verse (7)
To accommodate the submission of the Goods or Tax Hitting or submission
The services are received Taxes done directly to the end consumer and
the delivery of the Goods for Tax Goods or the submission of the Tax Prize
to the buyer of the Tax Goods or Taxable Services recipient
is known his identity, the Director General of Tax can set the evidence mark
submission or sign of evidence payments that meet the requirements as
Faktur Simple Tax. Simple Tax invoices may not be used as
the means for the Input Tax Credit as per the provisions as
referred to in Section 9 of the paragraph (8) of the letter e.
A little-minute Simple Tax Faktur needs to load:
1) Name, address, Mandatory Principal Number, as well as number and date
The Employer Of The Businessman has Tax handed over the Tax Hitting
or Services Taxable;
2) Sort of, type, and quantum;
3) The amount of Jual Price or Reimburse included taxes or
the tax rate is listed separately;
4) The date of the tax-making Faktur Simple.
The number 18 ...
PRESIDENT
REPUBLIC OF INDONESIA
-34-
Figures 18
Article 14
Verse (1)
Tax Fakes may only be made by Businessman Taxable. The ban
makes Tax Fakes by non-Taxable Employers intended to
protect buyers from undue tax.
Verse (2)
Pretty clear
Number 19
The provisions of Section 15 that govern about the obligation report a tax calculation
by using the Time Notices Letter, deleted and moved in
The Law Number 6 Year 1983 on the General Terms and the Terms of Use
Taxation as amended by Law No. 9 of 1994.
Figure 20
The provisions of Section 16 that govern about the term of excess return
taxes, removed and transferred into Act Number 6 of 1983
on the General Terms and Taxation Way as it has been changed to
Law Number 9 of 1994.
Figures 21
Quite clear
Figures 22
Article 16A
paragraph (1)
In the case of the Employers Tax does the submission of Tax
or the submission of the Income Tax to the Tax collector Value Added,
then the Value Added Tax collector is obligated to collect, lease,
and report on the tax on which it is in charge. However, Employers Are
Taxes that do the handing out of Tax Goods or the submission of the Services
Hit Tax to the Value Tax Revenue remains obligated
to report the tax levied by the collector Value-added Tax.
Verse (2) ...
PRESIDENT
REPUBLIC OF INDONESIA
-35-
Verse (2)
Quite clear
Article 16 B
Verse (1)
One of the principles that needs to be firmly held in the Act
taxation is enforced and published by the same treatment
against all Taxes or against cases in the field
taxation which is in fact equal to the provisions
applicable laws. Therefore any ease in the field
taxation if absolutely necessary should refer to the rules above and
needs to be guarded so that in its application does not deviate from intent and
the purpose of the given is ease It is.
The purpose and purpose of which it is given is the ease of its nature, especially for
the successful sectors of economic activity are high on the scale
national.
Ease of taxation set out in this section is provided limited to:
1. Drive export that is a national priority in the Bound Region
and the Production Entreport for Export Purpose (EPTE) or any other region
within the Pabean Region is set up specifically for that intent;
2. Accommodate possible agreements with other countries or countries
in the field of commerce and investment.
Verse (2)
The special treatment of Value Added Value Tax but
not levied it is interpreted to mean that the Input Tax relating to
the submission of the Tax and/or the Income Tax gets
the special treatment is intended to remain credited, thus the Tax
A fixed Value Added. $but not levied.
Example:
Employers "A" Tax "A" is producing the Tax Goods that got
the facility from the State, which is the value-added Value Tax
the transfer of the Goods to the Tax was not picked up forever (not just
adjourn.
For ...
PRESIDENT
REPUBLIC OF INDONESIA
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To produce The Goods, Employers Are Tax "A"
using the Taxable Goods and/or Tax Hitters as material
defaults, auxiliary materials, capital goods or other cost components.
At the time of purchase of any other Tax and/or Services Tax,
The Employers Tax "A" paid the Value Added Tax to
Employers with Taxes selling or handing out Tax Goods or
Income Tax Services That.
If the Value Added Tax is paid by the Employers Tax "A"
to the Supplier Taxable Tax is the Input Tax
which can be credited with the Output Tax, then the Input Tax fixed
may be credited with the Output Tax, although the Output Tax
nihil for enjoying the Value Added Tax facility is not levied from
States under the terms as referred to in paragraph (1).
Verse (3)
In contrast to the terms of the paragraph (2), the presence of special treatment
exemption from the Value Added Tax charge resulted in not
the Output Tax, so the Input Tax with regard to
the submission of Tax and/or Taxable Services acquiring
the release is not credited.
Example:
Employers are Tax "B" producing the Tax Goods that got
the facility from the State, namely for the submission of the Tax Hit
was released from the Value Added Tax charge.
To produce The Goods of the Tax, Taxable "B"
using other Tax and/or Tax Services as materials
default, auxiliary materials, capital goods or as other cost components.
On the purchase time Other Taxable goods and/or Taxable Services,
Employers With Tax "B" pay the Value Added Tax to
The Taxable Tax who sells or surrenes the Tax Goods or
The Income Tax Service.
Though ...
PRESIDENT
REPUBLIC OF INDONESIA
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Although the Value-added Income Tax is Income Tax
"B" to Employers Tax is Taxes
Input that can be credited, however, because there is no Output Tax
since the release of the facility is exempt from the tax imposition as
referred to in paragraph (1), then the Input Tax becomes unusable
is credited.
Section 16C
The self-building activities performed not in the enterprise environment
or work, are charged with the Value Added Tax with consideration
as follows:
1) as an attempt to prevent tax avoidance
Additional Value;
2) to provide equal treatment and to meet the sense of justice
between the parties that purchase the building from Real Estate Employers or who
submit building building to the tamper with the party
build itself.
Thus, this provision is not intended to charge Taxes
Peradditions The value of all the building activities itself. In order to prevent
tax imposition on low-income public consumption,
then set to prevent the imposition of the Tax
Valuation of Value for self-building activities by the people who are not able to provide a tax.
low-income.
Article 16D
The rosy of machines, buildings, equipment, furniture or other activates that
the original purpose is not to be sold by the Employers for Tax,
taxed To the extent that the Tax
Additional Value Added at the time of its use, as per the provisions
This Act, it can be credited.
Thus, the submission of such assets is not taxed if
The Value Added Tax is paid at the time of its exchange. cannot
be credited under the provisions of this Act, unless otherwise
may be accredited that the Value Added Tax is due to evidence
The crediting does not meet the administrative requirements, for example Invoice
The case is not fully filled in accordance with the terms as intended
in Article 13 of the paragraph (5).
Number 23 ...
PRESIDENT
REPUBLIC OF INDONESIA
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Figures 23
Article 17
Quite clear
Article II
The letter a
Facility is a delay of the Value Added Tax payment And Taxes
Sales of the Mewah Goods which have been granted prior to the effective
Act, can remain enjoyed by the Employers until the
expiration of the delay period. For legal certainty there needs to be a
limitation of the slowest ending of December 31, 1999.
The letter b
The provisions of the Value Added Tax and Sales Tax
of the Mewah Goods are specifically regulated in the Contract for Results,
Contract of the Works, or the partnership agreement of the company mining which
still applies at the time of this Act, stated to remain in effect
up to the Contracts for the Results, Works Contract, or cooperation agreement
The mining enterprise is terminated.
Thus, all provisions set out in the Act are new
applies to contracts for the Results, Works Contract, or agreements
mining enterprise cooperation made after it expires
This Act.
Section III
Quite clear
Article IV
Clear enough
ADDITIONAL SHEET REPUBLIC OF INDONESIA NUMBER 3568