Act No. 11 Of 1994

Original Language Title: Undang-Undang Nomor 11 Tahun 1994

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UU0111994 the PRESIDENT of the REPUBLIC of INDONESIA law of the Republic of INDONESIA number 11 in 1994 ABOUT the CHANGE in the law number 8 in 1983 ABOUT VALUE ADDED TAX GOODS and SERVICES TAX and the TOP SELLING LUXURY GOODS with the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: a. that the implementation of national development has led to rapid development in national life, especially in the fields of the economy, including the development of forms and practices of conducting of business activities that have not been accommodated in the law number 8 in 1983 about value added tax Goods and Services Tax and the top selling luxury goods; b. that in an effort to keep the economic development can continue to run in accordance with a development policy based on the trilogy of development as mandated in the outlines of the bow of the State, and so more can be created legal certainty and ease of administration with regard to aspects of taxation for the forms and practices of conducting of business activities that continue to evolve, necessary adjustment measures against law number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods; c. that the ...

The PRESIDENT of the REPUBLIC of INDONESIA-2-c. that to realize that things need to change, viewed some provisions in the law number 8 in 1983 about the value added tax and goods and services sales tax Over luxury goods; Remember: 1. Article 5 paragraph (1), article 20 paragraph (1) and article 11 paragraph (2) of the Constitution of 1945; 2. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette Number 49 in 1983, an additional State Gazette Number 3262) as amended by Act No. 9 of 1994 (State Gazette Number 59 in 1994, additional State Gazette Number 3566); 3. Act No. 7 Year 1983 regarding income tax (State Gazette Number 50 in 1983, an additional State Gazette Number 3263) as last amended by Act No. 10 of 1994 (State Gazette Number 60 in 1994, additional State Gazette Number 3567); 4. Law number 8 in 1983 about the value added tax and goods and services sales tax Over luxury goods (State Gazette Number 51 in 1983, an additional State Gazette Number 3264); With ...

The PRESIDENT of the REPUBLIC of INDONESIA-3-with the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA DECIDES: setting: the law on CHANGES to the law number 8 in 1983 ABOUT the VALUE ADDED TAX and GOODS and SERVICES SALES TAX UP LUXURY GOODS. Article I changed some provisions of Act No. 8 in 1983 about value added tax goods and Services Tax and the top selling luxury items, as follows: 1. The provision of article 1 a to the letter with the letter i, letter k up to the letter p, letter r to with the letter w, amended, and supplemented by the letter x, so that article 1 be entirely reads as follows : "Article 1 In this law is the: a. the Customs Area is a region of the Republic of Indonesia in which applicable Customs legislation; b. Goods are goods which, according to the nature or form of the ruling could be moving goods or goods not moving as well as intangible goods; c. item ...

The PRESIDENT of the REPUBLIC of INDONESIA-4-c. Taxable Goods are goods as stated on the letter b which is subject to tax under this Act; d. submission of Taxable Items: 1) included in the sense of the Taxable delivery is: a) the surrender of the rights to the Taxable Goods because of an agreement; b transfer of Taxable Goods) because of a lease agreement leasing agreements and purchase; c) Taxable Goods handover to merchant intermediaries or through the auctioneer; d) own consumption and the granting of free of charge; e) Taxable Items and inventory assets in accordance with the original purpose was not to be sold, remaining at the time of the dissolution of the company, all value added tax upon the acquisition of the assets according to the provisions can be credited; f) Taxable delivery from the Centre to the Branch or otherwise Taxable Goods and surrender between branches; g) delivery of Goods Taxable at regular consignment; 2) which is not included in the surrender of the goods is Taxable: a) the surrender of Goods Taxable to the REALTOR as mentioned in the book of law commercial law; b) submission ...

The PRESIDENT of the REPUBLIC of INDONESIA-5-b) Taxable delivery to guarantee debts receivable; c) Taxable delivery as stated on number 1) the letter f) in terms of Taxable Employers obtain permission centralizing tax payable places; d Taxable delivery) in order to change the form of business or merger or a transfer of the whole of the assets of the company followed by a change of the party entitled to Taxable Goods; e) Service is any service activities based on an Alliance or legal deed which led to a goods or facilities or convenience or rights are available for use, including services that are guaranteed to produce goods because of orders or requests for materials and on the instructions of the customer; f) Taxable Services are the services as stated on the letter e that are subject to tax on the basis of this Act; g) delivery of Taxable Service is any activity the grant Taxable Services as stated on the letter f, including the Taxable Services that are used for the benefit of yourself or Taxable Services provided free of charge by a Taxable Entrepreneur; h) Import is any activity outside of areas of goods entering the Customs into the Customs Area; I) Exports ...


The PRESIDENT of the REPUBLIC of INDONESIA-6-i) Export is any activity issuing the goods from the customs area to the outside of the Customs Area; j) trading is a business activity of buying and selling goods without changing shape or nature; k) entrepreneur is a private person or entity of any kind in a corporate environment or her work producing goods, import goods, export goods, doing trading business, leveraging the intangible goods from outside the Customs Area, business service, or use the services from outside the Customs Area; l) Taxable Entrepreneur is an entrepreneur as stated on the letter k are doing Taxable delivery and/or delivery of Taxable Services are subject to a tax based on this Act, does not include the small entrepreneurs that the limit set by the Minister of finance, except small entrepreneurs who choose to be confirmed into a Taxable Entrepreneur; m) Produce is an activity to cultivate through the process of changing the form or nature of an item from its original form into the new stuff or have power to new, or processing of natural resources including sent a private or other entity conducting such activities; n the basic Tax Imposition) is the amount of the selling price or replacement or the value of the Import or export value or Another value is specified by the Minister of finance to be used as the basis for calculating the tax owed; o) price ...

The PRESIDENT of the REPUBLIC of INDONESIA-7-o) the selling price is a value in the form of money, including all costs requested or should be asked by the seller due to the delivery of goods is Taxable, not including the tax imposed under this Act and the discounted rates that are listed in the Tax Invoice; p) Reimbursement is a value in the form of money, including all costs requested or should be requested by the giver of Services because of the surrender of Taxable Services, not including the tax imposed under this Act and the discounted rates that are listed in the Tax Invoice; q) value is the value of Imports in the form of money that is the basis of calculating import duties plus any other charges imposed upon the provision in the customs regulations for import of goods Taxable, not including the tax imposed under this Act; r) Buyer is a private person or entity or Government agencies that receive or should receive Taxable Goods and deliverables that pays or should pay the price of Taxable Goods; s) recipient of the Services is a private person or entity or Government agencies that receive or should receive delivery of Taxable Services and who pays or should pay for the replacement of such Taxable; t) Invoice ...

The PRESIDENT of the REPUBLIC of INDONESIA-8-t) tax receipt is proof of the tax levy made by Employers Taxable since the surrender of Goods Taxable or Taxable Services or deliverables by the Directorate General of customs and Excise Taxable Goods because of import; u) Tax is Input value added tax paid by Employers Taxable due to the acquisition of Goods and/or Taxable receipt of Taxable Services and/or utilization of intangible Taxable Goods from outside the Customs Area and/or utilization of Taxable Services from outside of the area of Customs and/or import Taxable Goods; v) Output Tax is the value-added tax charged by Employers Taxable since the surrender of Goods Taxable or Taxable Services deliverables; w) export value is the value in the form of money, including all costs requested or which should be requested by the exporter; x) value added tax collector is a person, agency, or Government agency appointed by the Minister of finance to glean, deposit, and reporting of taxes owed by Employers Taxable upon delivery of Goods and/or Taxable delivery of services is Taxable to the person, agency, or Government agencies. " 2. The provisions of article 2 paragraph (2) are amended so that article 2 is entirely being read as follows: "article 2 ...

The PRESIDENT of the REPUBLIC of INDONESIA-9-"article 2 (1) in case of sale price or replacement of the affected by the special relationship, then the selling price or Reimbursement is calculated on the basis of reasonable market price at the time of the surrender of Taxable Goods or services Taxable was undertaken. (2) special relationship considered if: a. the entrepreneur has a direct or indirect participation by 25% (twenty five percent) or more on other entrepreneurs, or the relationship between the entrepreneur with the participation of 25% (twenty five percent) or more on two or more Employers, as well as the relationship between two or more Employers who called last; or b. any other Entrepreneurs or Entrepreneurs gained control of two or more Employers are under the pengusaaan the same Entrepreneurs either directly or indirectly; or c. There is good blood family relations or semenda in a straight line of one degree and/or sideways one degree. " 3. The provisions of article 3 is deleted. 4. Add a new chapter between CHAPTERS II about the inaugural Entrepreneur Taxable and chapter II concerning the recording of taxes and duties Object which Chapter IIA about Liability Have Taxable Entrepreneur Inaugural Number and duty Charge, Deposit, and reporting the tax owed, which reads as follows: "chapter IIA ...

The PRESIDENT of the REPUBLIC of INDONESIA-10-"chapter IIA OBLIGATIONS HAD a TAXABLE ENTREPRENEUR CONFIRMATION NUMBER and DUTY CHARGE, DEPOSIT, and reporting of TAXES OWED" 5. Add new terms between article 3 and article 4, which provided the Article 3A in chapter IIA about Liability Have Taxable Entrepreneur Inaugural Number and duty Charge, Deposit, and reporting the tax owed, which reads as follows: "article 3A (1) yãng Entrepreneurs do a submission referred to in article 4 of the letter a, letter c, letter f, or mandatory has the Inaugural Number Taxable Employers , charge, deposit, and reporting of value added tax and sales tax Over luxury goods owed. (2) small entrepreneurs who choose to be confirmed into Taxable Employers obliged to implement the provisions referred to in paragraph (1). (3) a person or private entity that makes use of Taxable intangible Goods from outside the Customs Area as referred to in article 4 letter d and/or Taxable Services that make use of the outside of the Customs Area as referred to in article 4 letter e of mandatory charge, deposit, and reporting on value added tax owed the tally and the way set by the Minister of finance. " 6. The provisions of the ...


The PRESIDENT of the REPUBLIC of INDONESIA 11-6. The provisions of article 4 be amended so that reads as follows: "article 4 of the value added tax is imposed on: a. the submission of Taxable Goods in the Customs area is conducted by Businessman; b. import Taxable Goods; c. submission of Taxable Services performed in the area of Customs by the employers; d. utilization of Taxable intangible Goods from outside the Customs Area in the Customs Area; e. utilization of Taxable Services from outside the Customs Area in the Customs Area; f. export Taxable Goods, Taxable by the employers. " 7. Add new terms between article 4 and article 5 which Article 4A in chapter III of the object of Recording taxes and duties, which reads as follows: "Article 4A types of Goods referred to in article 1 letter b and the types of Services referred to in article 1 letter e that are not taxed on the basis of this Act established with government regulation." 8. The provisions of the ...

The PRESIDENT of the REPUBLIC of INDONESIA 12-8. The provisions of article 5 were changed so that be read as follows: "article 5 (1) in addition to the imposition of the taxes referred to in article 4, subject to a sales tax also Top luxury goods against: a. delivery of goods to A Taxable luxury and tastefully done by entrepreneurs who generate Taxable Goods That belong to the Luxury inside the Customs Area in the corporate environment or his work; b. import Taxable Goods That belong to luxury. (2) sales tax Over luxury items worn only once at the time of delivery of goods to A Taxable Luxury Belongs by entrepreneurs who produce or import at the time. " 9. Add new terms between article 5 and article 6, which provided the Article 5A in chapter III of the object of Recording taxes and duties, which reads as follows: "article 5A of value added tax and sales tax Over luxury goods over the surrender of Goods Taxable returns may be deducted from the value added tax and sales taxes over the luxury goods Tax payable during the occurrence of Taxable Goods returns the layout the way set by the Minister of finance." 10. The provisions of the ...

The PRESIDENT of the REPUBLIC of INDONESIA-13-10. The provisions of article 6 be amended so that reads as follows: "article 6 (1) every Taxable Employers are required to record all the amount of the price of the acquisition and delivery of Taxable Goods and/or services Taxable in the bookkeeping company. (2) In bookkeeping, it must be noted separately and clearly, the amount of the price of the acquisition and delivery of goods and/or services owed taxes, who got the facilities in the form of taxes owed is not withheld, the rate of 0% (zero percent), who got the facilities in the form of exemption from taxation, and is not subject to tax. (3) Employers are based on second amendment legislation Act 1984 income tax income tax imposed upon selecting norm calculation, obliged to make a record of the value of the gross circulation regularly the imposition of value added tax, value added Tax payable all goods and services. " 11. The provisions of article 7 be amended so that reads as follows: "article 7 (1) value added tax rate is 10% (ten percent). (2) the rate of value added tax upon Taxable Goods exports is 0% (zero percent). (3) with ...

The PRESIDENT of the REPUBLIC of INDONESIA-14-(3) with government regulations, tax rates as referred to in paragraph (1) can be turned into perfect humility of 5% (five percent) and extended a 15% (fifteen percent). " 12. The provisions of article 8 were changed so that be read as follows: "article 8 (1) Sales tax rate Over luxury goods is perfect humility of 10% (ten percent) and extended our 50% (fifty percent). (2) upon the export of goods to A Taxable Luxury taxed Belongs with the rate of 0% (zero percent). (3) with government regulations set out Goods Taxable Group That belongs to the Luxury Tax imposed upon the sale of luxury goods as referred to in paragraph (1). (4) the Kinds and types of goods that are subject to tax Sales of goods over Luxury Goods Taxable Luxury Crusts as referred to in paragraph (3) established by the Minister of finance. " 13. The provisions of article 9 amended, and supplemented by subsection (9) until subsection (14), so that article 9 be entirely read as follows: "article 9 ...

The PRESIDENT of the REPUBLIC of INDONESIA-15-"article 9 (1) value added tax payable is calculated by multiplying the rate referred to in article 7 on the basis of Taxation. (2) the input Tax in a time of tax can be credited with the output Tax for the same Tax Period. (3) if within a period of tax, tax Exodus is greater than Input Tax, then the difference is a value added tax to be paid by Employers Taxable. (4) if in a period of input tax, tax can be credited is larger than the output, then the Tax difference is the excess tax that can be compensated in the next Tax Period. (5) if in a period of Taxation, the Taxable Employers in addition to doing the submission owed taxes also do a submission which is not payable tax, all tax owed delivery of parts can be known with certainty from its books, then the amount of the input Tax which can be credited is the input Tax relating to the surrender of owed taxes. (6) if in a period of Taxation, the Taxable Employers in addition to doing the submission owed taxes also do not surrender the tax payable, while Input Tax for the submission owed taxes cannot be known with certainty, then the Input Tax amount be credited for the submission owed taxes calculated using the guidelines established by the Minister of finance. (7) the magnitude of the ...


The PRESIDENT of the REPUBLIC of INDONESIA-16-(7) the magnitude of the Input Tax which may be credited by the employers are subject to income tax using the Income Calculation Norms Neto as stipulated in laws second amendment Act of 1984, income tax can be calculated by using the manual calculation Input Tax crediting are set by the Minister of finance. (8) the input Tax cannot be credited according to the way that set in paragraph (2) for expenditure for: a. the acquisition of Taxable Goods or Taxable Services before the businessman was confirmed as a Taxable Entrepreneur; b. acquisition of Taxable Goods or Taxable Services does not have a direct relationship with business activities; c. the acquisition and maintenance of motor vehicles, jeep sedan, station wagon, van, and kombi; d. utilization of Taxable intangible Goods or Taxable Services utilization from outside the Customs Area before the businessman was confirmed as a Taxable Entrepreneur; e. acquisition of Taxable Goods or Taxable Services that are evidence of the levy taxes in the form of a Tax Invoice is simple; f. acquisition of Taxable Goods or Taxable Services which Invoice Taxes do not meet the provisions as referred to in article 13 paragraph (5); g. utilization ...

The PRESIDENT of the REPUBLIC of INDONESIA-17-g. utilization of Taxable intangible Goods or Taxable Services utilization from outside the area of the Customs Invoice Taxes do not meet the conditions referred to in Article 13 paragraph (6); h. the acquisition of Taxable Goods or Taxable Services are charged with publishing an entry Tax statutes, tax; i. acquisition of Taxable Goods or Taxable Services are Taxed Input is not reported within the notice period for value added tax, which is found at the time of the inspection. (9) the Input Tax be credited but not yet credited with tax Exodus during the same tax, be credited at the time of the next Tax no later than on the third month after the end of the fiscal year in question, all has not been charged as expenses and have not conducted the examination. (10) If at the end of the fiscal year there is an excess of Input Tax referred to in subsection (4), then over the Input Tax surplus can be filed the application for refund. (11) For entrepreneurs who are Taxable in the tax on Taxable Goods exports, up excess Input Tax referred to in subsection (4) may be submitted the application for refund of Tax at all times, as long as the Input Tax is derived from the acquisition of Taxable Goods and/or services Taxable Taxable Goods from being exported. (12) For ...

The PRESIDENT of the REPUBLIC of INDONESIA-18-(12) For Taxable Employers who are in a period of Tax Taxable Items do submission and/or delivery of services is Taxable to the Collector value added tax Input Tax surplus, above referred to in subsection (4) may be submitted the application for refund of Tax at all times, as long as the Input Tax is derived from the acquisition of Taxable Goods and/or services of Taxable Taxable Goods and Taxable Services or submitted to value added tax collector. (13) The calculation and refund excess Tax Ordinance Input referred in paragraph (10), paragraph (11), and subsection (12) is defined by the Director General of taxes. (14) If there is a change in business form or merger or a transfer of the whole of the assets of the company followed by a change of the party entitled to Taxable Goods, then: a. the input Tax upon Taxable Goods diverted and which has been credited by a Taxable Entrepreneur do change a business form or by a Taxable Entrepreneur who perform merger or by Taxable Entrepreneur who turned his entire assets company keep, can be credited and do not have to be paid back by Employers Taxable; b. Input Tax upon Taxable Goods are diverted and that has not been credited by Employers Taxable long, can be credited by the new Taxable Employers, all his taxes Invoice received after the change of the form of business or merger or a transfer of the whole of the assets of the company. " 14. The provisions ...

The PRESIDENT of the REPUBLIC of INDONESIA-19-14. The provisions of article 10 be amended so that reads as follows: "article 10 (1) upon the sale of luxury goods Tax owed is calculated by multiplying the rate referred to in article 8, on the basis of Taxation. (2) sales tax Over luxury goods already paid at the time of the acquisition or importation of Goods Taxable Luxury Sl, can not be credited with the value added tax or sales tax Over luxury items charged on the basis of this Act. (3) Taxable Entrepreneurs who export Goods Taxable Luxury Sl can ask back sales tax Over luxury goods are paid for at the time of the acquisition of Taxable Goods That belong to the exported Luxury. " 15. The provision of article 11, amended and supplemented by paragraph (3), subsection (4), and subsection (5), so entirely become article 11 reads as follows: "article 11 (1) Terutangnya tax occurred during delivery of Taxable Goods or Taxable Services or deliverables at the time of importation of Taxable Goods or another at the time specified by the Minister of finance. (2) in ...


The PRESIDENT of the REPUBLIC of INDONESIA-20-(2) in the case of payments received prior to delivery of Goods Taxable or Taxable Services before submission, while terutangnya tax is at the time of payment. (3) on the utilization of Taxable intangible Goods from outside the Customs Area as referred to in article 4 letter d and Taxable Services utilization from outside the Customs Area as referred to in article 4 of the letter e, terutangnya tax occurs when Taxable Goods or Taxable Services that are starting to be utilized in the area of customs. (4) the commencement of utilization of Taxable intangible Goods or Taxable Services from outside the Customs Area by private persons or bodies in the areas of Customs established by the Minister of finance. (5) in the event that payment is made before the commencement of utilization of Taxable intangible Goods or Taxable Services as referred to in paragraph (3), while terutangnya is at the time of payment of the tax. " 16. The provisions of article 12 paragraph (1), subsection (2), and subsection (3) amended, and supplemented by paragraph (4), so that article 12 entirely be read as follows: "article 12 (1) Employers Taxable tax payable at the place of residence or seat and the place where the business activities performed or another place designated by the Director General of taxes. (2) on the written application of a Taxable Entrepreneur, Director-General of Taxes may assign one or more places as places of tax payable. (3) in the ...

The PRESIDENT of the REPUBLIC of INDONESIA-21-(3) in the case of imports, tax terutangnya occurs in the place of Taxable Items included and charged through the Directorate General of customs and Excise. (4) For private persons or entities that make use of Taxable intangible Goods and/or Taxable Services from outside the Customs Area in the Customs Area as referred to in article 4 letter d and the letter e, terutangnya taxation occurs in the place of the person or entity registered as a Taxpayer. " 17. The provisions of article 13 paragraph (1) to paragraph (7) is amended, and paragraph (8) was deleted, so the Article entirely 13 be read as follows: "article 13 (1) Taxable Entrepreneur is obliged to make a Tax Invoice for each delivery of Taxable Goods referred to in article 4 of the letter a or the letter f and the submission of a Taxable Service referred to in article 4 letter c. (2) deviating from the provisions referred to in subsection (1), a Taxable Entrepreneur can make a single Tax Invoice covers the entire delivery of the Goods to the purchaser do Taxable or Taxable Services recipients the same calendar for a month. (3) if payment is received before the surrender of Goods Taxable or Taxable Services before submission, Tax Invoice is created at the time of payment. (4) when ...

The PRESIDENT of the REPUBLIC of INDONESIA-22-(4) when making, shapes, sizes, procurement, delivery, procedures and ordinances of Tax Invoice corrections established by the Director General of taxes. (5) in a Tax Invoice must be attached a description of the Taxable delivery or delivery of Taxable Services which include: a. the name, address, Tax Payer Number, as well as the number and date of the inaugural Entrepreneurs who submit Taxable Taxable Goods or Taxable Services; b. the name, address, and Tax Payer Number the buyer Goods Taxable or Taxable Services recipients; c. sort, type, quantum, unit price, total selling price or replacement, and discounts; d. value added tax charged; e. sales tax Over luxury goods loading; f. delivery date or date of payment; g. the number and date of manufacture of the Tax Invoice; h. Name, title, and signature are eligible to sign the Tax Invoice. (6) the Director General of Taxes may specify certain documents as Invoice taxes. (7) a Taxable Entrepreneur can make a simple Tax Invoice requirement established by the Director General of tax. " 18. The provisions of article 14 be amended so that reads as follows: "article 14 ...

The PRESIDENT of the REPUBLIC of INDONESIA-23-"article 14 (1) private Person or entity that is not confirmed as Taxable Employers are prohibited from making the Tax Invoice. (2) in the event of a Tax Invoice has been made, then a private person or body referred to in subsection (1) must deposit the tax amount stated in the Invoice Tax into the State Treasury. " 19. The provisions of article 15 is deleted. 20. The provisions of article 16 is deleted. 21. Add a new chapter between chapter V about the time and place of Tax Payable and Tax Calculation Reports and chapter VI about the conditions of the others, which made Special Provisions about the VA CHAPTER, which reads as follows: "Chapter VA SPECIAL PROVISIONS" 22. Add four (4) new terms between article 16 and article 17, which provided the Article 16A, 16B, 16 c Article Section, and section 16 d in Chapter VA of Special Provisions, each of which reads as follows: "article 16A ...

The PRESIDENT of the REPUBLIC of INDONESIA-24-"article 16A (1) tax payable upon surrender of Taxable Goods and/or Taxable Service submission to the value added tax collector, free, paid up, and reported by the value added tax collector. (2) voting procedures, remittance, and reporting of tax by Collectors value added tax referred to in subsection (1), established by the Minister of finance. "" Article 16B (1) with government regulations can be established that the tax payable is not partially or completely withheld, either temporarily or for good, or are exempt from taxation, to: a. activities in certain areas or certain place in the Customs Area; b. submission of certain Taxable Goods or Taxable Services specific deliverables; c. imports of certain Taxable Goods; d. utilization of Taxable intangible Goods of a particular outside the Customs Area in the Customs Area; e. utilization of certain Taxable Services from outside the Customs Area in the Customs Area. (2) Tax ...


The PRESIDENT of the REPUBLIC of INDONESIA-25-(2) the Input Tax paid for the acquisition of Taxable Goods and/or Services Taxable earnings that top of delivery are free of value added tax, can be credited. (3) the Input Tax paid for the acquisition of Taxable Goods and/or Taxable Services which gain over their surrender was released from the imposition of value added tax, cannot be credited. "" Article 16 c value added tax imposed on build your own activities conducted not in a corporate environment or employment by a private person or entity that the result used alone or used other parties which was disallowed and the way set by the Treasury Secretary. "" Article 16 d value added tax imposed on the surrender of assets by Employers Taxable according to the original purpose of such assets are not for commercial use, as long as the Value added tax paid upon his acquisition may be credited. " 23. The provision of article 17 is amended so that be read as follows: "article 17 ...

The PRESIDENT of the REPUBLIC of INDONESIA-26-"article 17 things that pertains and voting procedures with regard to the implementation of this legislation, which has not been specifically provided for in this Act, applies the provisions of the law on general provisions and Taxation Procedures as well as other laws and regulations." ARTICLE II With the enactment of this law: a. the postponement of the payment of value added tax and sales tax Over luxury items has been given before the entry into force of this Act, will expire in accordance with the period of delay which has been given, at the latest on 31 December 1999; b. the imposition of value added tax and sales taxes over the luxury goods business in mining oil and gas, mining and other mining based on the contract for the results, contract Work, or a mining concession agreement still in effect at the time of the enactment of this Act, permanent is calculated based on the terms of the Contract, the contract Works for the results, or the mining concession agreement up to a contract for the results , Contract Work, or mining concession agreement ends. "ARTICLE III of this Act may be called the" law of change law of value added tax. " ARTICLE IV ...

The PRESIDENT of the REPUBLIC of INDONESIA-27-Article IV of this Act comes into force on January 1, 1995. In order to make everyone aware of it, ordered the enactment of this legislation with its placement in the State Gazette of the Republic of Indonesia. Ratified in Jakarta on 9 November 1994 the PRESIDENT of the REPUBLIC of INDONESIA SOEHARTO Promulgated at Jakarta ttd on 9 November 1994 the MINISTER of STATE SECRETARY of the REPUBLIC of INDONESIA MOERDIONO ttd GAZETTE REPUBLIC of INDONESIA NUMBER 61-YEAR PRESIDENT of the REPUBLIC of INDONESIA an EXPLANATION OVER the legislation of the REPUBLIC of INDONESIA number 11 in 1994 ABOUT the CHANGE in the law number 8 in 1983 ABOUT the VALUE ADDED TAX and GOODS and SERVICES SALES TAX UPON the GENERAL LUXURY GOODS of the Republic of Indonesia is a State of law based on Pancasila and the law The basis of 1945 which uphold the rights and obligations of any person, therefore placing taxation as the embodiment of one of the obligations of the Union in the framework of the national kegotong-royongan as the role of the community in the financing of development. In accordance with the provisions of article 11 paragraph (2) of the Constitution of 1945, the tax provisions which is the cornerstone of the poll tax is set by statute. Act No. 8 of 1983 concerning value added tax and goods and services sales tax Over luxury items that apply since 1984, as the successor of the Sales Tax law in 1951, was the Foundation of the law in the imposition of tax on consumption within the country. With the rapid development of the social economy as a result of national development and globalization in various areas, it was realized that many other forms of activity that has not been regulated or perpajakannya aspect has not been sufficiently regulated in Act No. 8 in 1983. In addition, the legislation is not yet fully accommodate the mandate in a large Bow stripes State 1993. Therefore, it is then deemed it time to fine-tune the legislation number 8 in 1983. By sticking to the principle of legal certainty, fairness, and simplicity, as well as the capability of the community, then the direction and purpose of perfecting the legislation number 8 in 1983 is as follows: a. towards ...


The PRESIDENT of the REPUBLIC of INDONESIA-2-a. Towards autonomy in financing the development of the country and its main source of funding comes from a tax receipt; b. give More legal certainty and fairness for the people in participating in the financing of development in accordance with their ability; c. creating a climate to support an economy that increased capital investment, encourage exports, encourage the creation of more new jobs, support the preservation of the environment, support the development of national effort mainly small businesses and traditional as well as support other policies; d. control of unproductive consumption patterns in society; e. implementation of the poll tax which is easy and simple so that it can encourage Taxpayer compliance; f. Support efforts to the creation of tax authorities more capable and clean, the more increased service to Taxpayers including simplification and ease procedures in fulfillment of obligations taxation, increased scrutiny over the implementation of tax obligations fulfillment, including improved enforcement of the implementation of the provisions of the applicable law. With based on the direction and purpose of such refinement, then in the perfecting of the law number 8 1983 need to set back the provisions regarding taxes on consumption in the country, with the following points: a. in accordance with the law, the system of value added tax and sales tax Over luxury items is a single entity as a tax on consumption in the Customs Area, either the consumption of goods or consumption of services; b. with the consideration of the State of the economy, society, and culture, not all types of goods and services subject to value added tax; c. value added tax levied only against added value only and charged several times on different chain line company; d. value added was created due to the use of production factors on each line company in produce, transmit, and trade goods or in providing services; e. all costs related to produce, transmit, and trade goods or in providing services is the value added elements that became the basis of the imposition of value added tax; f. in an effort to achieve a balance between Community tax imposition on low incomes with a high-income community as well as in an attempt to control the consumption patterns that are not productive in society, then upon submission and/or top import items included intangible luxury, in addition subject to a value added tax is also levied a tax upon the sale of luxury goods that only withheld at the source, namely at the manufacturer or at the time the goods were imported; g. Tax ...

The PRESIDENT of the REPUBLIC of INDONESIA-3-g. sales taxes Over luxury items not worn individually without any value added Taxes and is imposed only once; h. Rate of value added tax applicable upon delivery of Goods Taxable or Taxable Services deliverables are single fares, so easy in practice and does not require a list of the classification of goods or services classification with different rates; i. Sales tax rate Over luxury goods did not adhere to a single tariff system and applied in accordance with the Group of goods that are subject to tax upon the sale of luxury goods; a. in order to encourage export of non oil and gas exports, particularly over export Taxable goods are taxed with a tariff of 0% (zero percent). Therefore, the value added tax which is paid because the acquisition of Taxable Goods or Taxable Services acquisition contained in Taxable Goods exported can be compensated or requested again; k. Private Persons or entities that produce goods, import of goods, trade goods and/or submit a service performed in a corporate environment or his works is an entrepreneur. Entrepreneurs who do surrender of goods and/or delivery of services that are subject to tax is Taxable Employers; b. Taxable Employers are required to report on his efforts and has a Number of endorsement Taxable Employers, except for small entrepreneurs that finance ministers set the limit. However, in order not to hinder its business activities, to small entrepreneurs were also given the freedom of choice to be confirmed as a Taxable Entrepreneur and has a Taxable Entrepreneur Inaugural Number; m. taxation implemented based on Invoice system, so that the top of the delivery of goods and/or the submission of mandatory services created a tax receipt as proof of submission of transactions of goods and/or the submission of service owed taxes. A tax receipt is the proof of the tax levy for employers who withheld taxes can be calculated by the amount of taxes owed; n. in an attempt to improve the compliance of employers and Taxable in order to secure the acceptance of the State, then certain personal or agency specific or particular government agency designated to glean, deposit, and reporting tax payable upon the receipt of Taxable Goods or Taxable Services reception from Taxable Employers, although in fact the duty collection, remittance, and reporting there is tax on Taxable Employers who do surrender of Taxable Goods or Taxable Services; o. Employers Taxable to the State is required to pay only the difference between the value added tax charged from the buyer of Taxable Goods and/or Taxable Service recipients with the value added tax which is paid to the seller of the Taxable Goods and/or Taxable Service giver; p. Tax ...


The PRESIDENT of the REPUBLIC of INDONESIA-4-p. Input Tax paid on the acquisition of capital goods can be credited as the acquisition of Taxable Goods and/or services used for Taxable business activities the delivery payable tax, and against Employers Taxable based on the provisions of laws second amendment Act 1984 subject to income tax income tax using the special provisions in force Calculation norms of crediting the tax input; q. in terms of the value added tax paid by Employers Taxable turns out to be greater than the value added tax charged, then the excess value added tax compensated whereas returned is simply excess value added tax for the Tax at the end of the fiscal year Taxable Employers are concerned. In excess of the tax due or withheld because exports by value added tax collector, then the tax advantages can be requested again at any Time Tax; r. To further enhance the embodiment of fairness in the imposition of taxes, support of increased capital investment, encourage increased exports, create more new jobs, support the preservation of the environment and other policies, need to be given special treatment. However, in giving the treatment must still held one of the principles in the law of taxation that is enforced and applied the same treatment to all Taxpayers or to the cases in the field of taxation that are substantially the same as cling to the provisions of the applicable legislation. Therefore every convenience in the field of taxation if it is really necessary to keep referring to the above rule and need to be maintained so that in its application did not deviate from the intent and purpose of the convenience they provide. The purpose and intent of the ease it gives primarily to successful sectors of economic activity are high priority in national scale. ARTICLE for the SAKE of article I ARTICLE 1 article 1 letter a is the territory of the Republic of Indonesia in which applies the customs legislation of the Republic of Indonesia is the region which covers an area of land, water and air space above it and certain places in the exclusive economic zone and the continental shelf. The letter b ...

The PRESIDENT of the REPUBLIC of INDONESIA-5-letter b is the intangible stuff is, among others, the rights to the trademarks, patents, and copyrights. The letter c is basically all goods are subject to tax, unless specified otherwise by this Act. Letter d 1) included in the sense of the Taxable delivery: a) the Agreement referred to in this provision covers buy sell, swap, buy sell in installments, or other agreement which resulted in the surrender of the rights to the goods. b Taxable Delivery) can also occur due to a purchase or lease agreement lease agreement (leasing). As for the definition of the submission due to the agreement the lease (leasing) is caused by the surrender of the lease agreement (lease) with the right options. Although the transfer or surrender of rights to the Taxable Goods is not yet done and the payment of the selling price of Taxable Goods is done gradually, but because mastery over Taxable Goods have moved from seller to buyer or from the lessor to the lessee, then this law determine that delivery of Goods Taxable deemed to have occurred at the time the agreement is signed, unless the time of migration in the real mastery over Taxable Goods occurs earlier than the time of the signing of the agreement. c) is the intermediary traders is a private person or entity in a corporate environment or his own name performing the Covenant or the Alliance up and other people with dependents to receive a reward or retribution for example Commissioner. What is meant by the auctioneer here is the auctioneer Government or appointed by the Government. d) own Consumption refers to consumption the interests of Employers alone, Trustees, or employees. Whereas the granting of gratuitously construed as granting given without payment, among other things, awarding examples of goods for a promotion to the relationship or the buyer. e) Supplies ...


The PRESIDENT of the REPUBLIC of INDONESIA-6-e) Taxable Items and Inventory assets in accordance with the original purpose was not to be sold, remaining at the time of the dissolution of the company, compared with the use of its own, so it is considered the Taxable delivery. Specifically for the purpose, according to the original assets not to be sold, only subject to value added tax if it meets the requirements, namely that the value added tax paid at the time of his acquisition can be credited. f) When an enterprise has more than one place of tax payable, where do the Taxable delivery to the other party, either as a centre and as a branch of the company, then this Act considers that the transfer of Taxable Goods between places is a Taxable delivery. Is the branch in this provision include, among others, business location, representation, marketing unit, and the like. g) in the event of consignment submission, value added tax already paid at the time the corresponding Taxable Goods consigned to be credited is deposited with the output Tax at the time of occurrence of the Tax Taxable delivery that is deposited. Conversely, if the Taxable Goods of deposit is not commercially sold and it was decided to returned to the owner of the goods is Taxable, employers who receive such surrogate may use the provisions concerning the refund of Taxable Goods (returns) as referred to in article 5A of this Act. Delivery of Goods Taxable at regular consignment by small entrepreneurs, in accordance with the provisions of this Act, is not subject to value added tax. 2) which is not included in the notion of submission such as Taxable Items in Figure 2 as follows: a) pretty clear b) quite clear c) in terms of Taxable Employers have more than one place of business, both as a center or branches of the company, and the Taxable Employers have obtained the permission of the tax payable from the place of centrality of the Director General of Tax, then the transfer of Taxable Goods from one place to another place of business ventures (central to the branch or vice versa or between branches) are not included in delivery of the goods, unless a transfer of Taxable Taxable Goods between places of tax payable. d) In ...

The PRESIDENT of the REPUBLIC of INDONESIA-7-d) in the event of a change of the form of business or merger or a transfer of the whole of the assets of the company which led to the occurrence of the change party also has the right of Taxable Goods, then these events are treated as not Taxable delivery occurs. The letter e in terms of the services including, among others, transport services, wholesale services, rental services of goods, services and entertainment, travel agency services, hospitality services, notary services, the services of a lawyer, accountant, consultant services, and services of the Office of administration. Understanding services include also services performed to produce goods because of the order with the materials and instructions from the customer. For example, a tailor who only accept orders to make clothes without providing the materials. Due to the materials provided by the customer, then the tailor considered just doing a submission service that return of wage sewing requested or received from the customer or customers. The letter f is essentially all of the services are subject to tax, unless specified otherwise by this Act. The letter g Taxable Services Consumption for its own sake or giving of Taxable services free of charge included within the notion of submission services are Taxable, with consideration to maintain the existence of the same treatment as Taxable Goods consumption to the benefit of yourself or the surrender of the goods free of charge by a Taxable Entrepreneur. The letter h is quite obviously the letter i is quite clear in the sense of the letter j activities including trade exchange-traded goods. The letter k ...

The PRESIDENT of the REPUBLIC of INDONESIA-8-Letter k Entrepreneur may take the form of individual businesses or entities who can form a limited liability company, the company komanditer, the State-owned enterprises or areas by name and in any form, Association, company or other gatherings, irma, the sharing, cooperative Assembly, foundations, institutions, business form anyway, and other business forms. Understanding Employers are restricted to a private person or entity conducting business activities in a corporate environment or his work. In terms of government agencies conduct business activities that are not in order to carry out common tasks of Government, then the Government agencies included in the other form of business sense and is treated as an entrepreneur. L small Businessmen in this Act the limit based on the amount of the gross circulation business (turnover) in one year is permitted to select the consolidated Taxable become entrepreneurs. If it becomes Taxable, then Employers rights and obligations same as Taxable Employers in General. Letter m Changes the form or nature of the goods occur due to or doing a process of processing that uses one or more of the factors of production, including activities:-assemble: combine the parts off of an item being intermediate goods or finished goods, such as car assembling, electronics, furniture, rurnah and so on; -Cooking: processing of the goods by means of heat. Understanding heat including boiling, burning, mengasap, roasting and frying, well mixed with other ingredients or not; -mix: unite two or more elements (substances) to produce one or more other goods; -packing: ...


The PRESIDENT of the REPUBLIC of INDONESIA-9--packing: put an item into an object that protects it from damage and/or to increase its marketing power; -membotolkan: enter a drink or liquid into the bottle is closed according to the particular way; -mining: taking the source natural resources results from the surface or from underground, both on land and at sea; -providing foods and beverages by catering business; and other activities that can be equated with that activity, or to have other persons or entities perform such activities. The letter n to calculate the magnitude of the tax owed, the basic need for the imposition of taxes. In the matter of the application of the selling price or replacement or the value of the Import or export value would cause injustice or because the sale price or replacement hard is specified, then the Finance Minister can specify other values as the basis for the imposition of taxes. Letter o all fees required or should be asked by the seller relating to the delivery of goods is Taxable like shipping, warranty costs, commissions, insurance premiums, costs of installation, cost relief techniques, and other costs, are included in the selling price. Not included in the sale price is the value added tax and sales tax Over luxury goods loading at the time of the surrender of Taxable Goods. That can be deducted from the selling price is a discount like cash or a rebate, all still in the habit of good traders limit, and are listed in the Tax Invoice. When Employers Taxable Tax Invoices in addition to publishing also published a sales invoice, then the discounted price stated in the Invoice Tax rebates are also listed in the sales invoice. Not in the sense of price cuts is a bonus, premium, Commission, or other retribution, given in order to trade off Taxable Goods. Letter p ...

The PRESIDENT of the REPUBLIC of INDONESIA-10-letter p letter q is quite clear the Import Value to base the imposition of Taxes is a benchmark price of imports or the Cost Insurance and Freight (CIF) as the basis for calculating import duties coupled with all fees and other charges, according to the provisions of the customs legislation. The letter r is the buyer including the institutions of the State. The letter s is the recipient of the services including the institutions of the State. Letter t letter u quite obviously the buyer Goods Taxable, the recipient of Taxable Services, or importing Goods Taxable pay value added tax and is entitled to receive the evidence of tax levy. Value added tax payable Tax is input for the buyer of goods or the recipient of services Taxable Taxable Taxable Goods or importer, whose status as Taxable Entrepreneur. Letter v Taxable Employers who submit Taxable Goods or Taxable services are obliged to charge a value added tax. Taxes are withheld by Employers Taxable this is called Output Tax. The letter w can be known export value of export documents, for example, the price stated in the notice of Export goods (PEB). Letter x. ..

The PRESIDENT of the REPUBLIC of INDONESIA-11-letter x in order to improve the compliance of employers Taxable in carrying out the obligations of perpajakannya as well as in order to secure the acceptance of the people of the country, certain personal, specific agencies, or particular government agency may be appointed as a tax collector Value. Number 2 article 2 paragraph (1) the influence of the special relationship as referred to in this law is the existence of a likelihood of repressed prices lower than the market price. In this regard, the Director General of Taxes has the authority to make adjustments the selling price or replacement which became the basis of Taxation with reasonable market rates prevailing in the market. Paragraph (2) of the special relationship between a Taxable Entrepreneur with parties that accept the surrender of the Taxable Goods and/or Taxable Services can occur because of a dependency or attachment to one another that is caused because of factors: ownership or participation; -the existence of mastery through the management or use of the technology. In addition because of the things mentioned above, special relationship between private persons may also occur due to a blood relationship or because of marriage. a) thought there was a special relationship if the relationship of ownership in the form of equity capital by 25% (twenty five percent) or more, either directly or indirectly. Example: If The PT. A 50% (fifty percent) of the shares of PT. B, possession of shares by PT. A is the direct participation. Next in pt. B have 50% (fifty percent) of the shares of PT C, then the PT. As a shareholder of PT B indirectly have participation in PT. C by 25% (twenty five percent). In such case, between PT. A, PT. B, and C are considered PT. There is a special relationship. When ...

The PRESIDENT of the REPUBLIC of INDONESIA-12-When PT. It also has a 25% (twenty five percent) of the shares of PT D, between PT. to PT. B, C, and D are considered PT. There is a special relationship. The relationship of ownership like those above can also occur between private persons and bodies. b) relationship between the entrepreneur as described in the letter a can also occur due to usage or management through mastery of technology, kendatipun there is no relationship of ownership. Thought there was a special relationship if one or more companies are under the same entrepreneur mastery. Likewise, the relationship between some of the companies that are in the same entrepreneur mastery. c) is the blood family relations in a straight line of one degree is the father, mother, and son, whereas the blood family relations in lineage to the side of one degree are brother and sister. What is meant by family semenda in a straight line of one degree is the mother-in-law and stepson, while family relationships semenda in lineage to the side of one degree is the brother-in-law. In between the husband and wife have an agreement of separation of property and income, then the relationship between the husband and wife relationship in the sense of including special according to this law. Figure 3 the provisions of article 3 are set about the inaugural Taxable Employers, deleted and moved into the law on general provisions and Taxation Procedures. Figure 4 Figure 5 clear enough Article 3A Para (1) Employers who do surrender of Taxable Goods and/or Taxable Service deliverables in the areas of Customs and/or perform Taxable Goods exports are required: a. has ...


The PRESIDENT of the REPUBLIC of INDONESIA-13-a. has the inaugural Number Taxable Employers; b. collect taxes owed; c. deposit value added tax remains to be paid in terms of Output Tax is greater than the input Tax that can be credited, as well as make Tax sales over luxury goods are payable; d. report on taxation. Paragraph (2) small entrepreneurs are excluded from the obligation to carry out this Act. However, if the small entrepreneurs are choosing to be confirmed into a Taxable Entrepreneur, then this legislation applies fully to small entrepreneurs. Paragraph (3) the value added tax payable upon utilization of intangible Taxable Goods or Taxable Services, from outside the Customs Area, must be charged by private persons or entities that make use of Taxable intangible Goods or Taxable Services. Figure 6 article 4 letter a capitulation of the taxed items must meet the following requirements:-tangible goods that are submitted is Taxable Goods, intangible goods which constitute Taxable intangible Goods,-submission done in the Customs Area,-the submission is done in a corporate environment or jobs Employers are concerned. The letter b is also Tax free at the time of importation of the goods. The voting is done through the Directorate General of customs and Excise. Different ...

The PRESIDENT of the REPUBLIC of INDONESIA-14-in contrast to the Taxable delivery on the letter a, then anyone who enter Taxable Goods into the Customs Area without regard to what is done in a corporate environment or his work or not, remained subject to the tax. The letter c submission of tax owed services must meet the following requirements:-the service which is a Taxable Service,-the submission is done in the area of Customs,-submission done in a corporate environment or jobs Employers are concerned. The letter d to provide equal taxation treatment with imported Goods Taxable, then the top Taxable intangible Goods originating from outside the Customs Area are exploited in the Customs Area is also taxed. Example: "A Businessman" who is domiciled in Jakarta gained the rights to use the brand owned by Entrepreneur "B" based in Hong Kong. Over utilization of the brand by entrepreneurs "A" in the area of Customs, value added Tax payable. Letter e Services from outside the Customs Area are exploited in the area of Customs tax imposed under this Act. For example, a Taxable Entrepreneur "C" in Surabaya utilize Taxable Services from "B" Businessmen based in Singapore. Over utilization of Services Taxable, the value added Tax payable. Letter f Taxable Delivery from within the Customs Area to the outside of the Customs Area are subject to tax under this Act. Figure 7 ...

The PRESIDENT of the REPUBLIC of INDONESIA number 7-15-Article 4A the determination of the type of goods that are not subject to value added tax with government regulations based on groups of items as follows: a. goods agricultural, plantation forestry results, results, direct quote, taken directly, or intercepted directly, from the source, such as grains, oil palm, rubber; b. results of the farm goods, hunting/catching, or captivity, taken directly from the source, such as beef cattle, poultry; c. results of the goods or the arrest of aquaculture, taken directly from the source, such as tuna fish, sea cucumber, prawns; d. stuff the result mining and drilling, taken directly from the source, such as crude oil, salt; e. staple goods that are badly needed by many people, such as rice, salt beriodium; f. some kind of stuff, because in order to avoid double taxation with charged by local governments, for example Tax Development Tax I and Spectacle; g. Securities; h. electricity, except for the luxury housing; i. the clean water that is channeled through pipes (water PAM). Determination of the types of services that are not subject to value added tax with government regulations are based on the service groups as follows: a. services in the fields of medical health services, such as general practitioners, medical specialists; b. the services in the field of social services, such as orphanages, funeral services; c. mail delivery services in the field; d. services in banking, insurance, and leasing with the right options; e. religious services in the field, such as the giving of sermons or preaching; f. services in the field of education; g. services in the fields of art, such as the staging of traditional arts; h. Services ...

The PRESIDENT of the REPUBLIC of INDONESIA-16-h. services in the field of broadcasting, as radio and television broadcasting which is not purely an ad; i. services in the field of public transport, such as public transport on land and at sea; j. services in the field of labor, such as the service of organizing exercises for labor; k. hospitality services in the field; b. public coin telephone service-box and the services of the telegram. Figure 8 article 5 paragraph (1) with the consideration that:-the need for a balance between tax imposition of low-income consumers with high incomes, consumers-need for controlling consumption patterns over the Taxable Goods Are classified as luxury-need for protection against small producers or traditional,-the need to secure the acceptance of the State, then the top Taxable Goods delivery of Which belongs to the Luxury by the manufacturer or on import Goods Taxable Luxury Sl In addition, subject to value added tax, also levied sales tax Up luxury goods. The imposition of sales tax Up luxury goods Taxable Goods imported against Aliens who don't pay attention to Luxury imports such as well as Taxable Goods do not pay attention to whether the import is performed continuously or only once. In addition, the imposition of sales tax Up luxury goods to a Taxable Goods delivery of Which belongs to the Luxury of not paying attention to whether a part of the Taxable Goods have been charged or not charged sales tax on luxury goods Over the previous transaction. Paragraph (2) a general sense of Input Tax applies only on the value added tax and no sales tax on top of the known luxury goods. Therefore the top luxury goods sales tax that has been paid can not be credited with the top luxury goods sales tax owed. With ...


The PRESIDENT of the REPUBLIC of INDONESIA-17-pemungutannya principle as such only once, namely at the time: a. the submission by the manufacturer or producer of goods Taxable Luxury Crusts, or b. The Taxable Goods imports Pertained. Submission at the next level are no longer taxed. Number 9 of article 5A in terms of Taxable Goods submitted apparently returned (return) by the buyer, the value added tax and sales tax Over luxury goods from Goods Taxable Returns the reduce: a. the output Tax and sales tax Over luxury goods owed by Employers Taxable seller, b. Tax input from Employers Taxable buyer, in which case the input Tax upon Taxable Goods returned have been credited c. the cost of property or Taxable buyer for employers, in terms of tax on Taxable Goods returned have been charged as a fee or has been added (dikapitalisasikan) in the price of acquisition of the property. 10 article 6 paragraph (1) sufficiently clear paragraph (2) In this provision, which is a tax is a value added tax or value added tax and sales tax Up luxury goods. Paragraph (3) is quite clear the number 11 ...

The PRESIDENT of the REPUBLIC of INDONESIA Number 11-18-article 7 paragraph (1) sufficiently clear paragraph (2) value added tax is a tax imposed on the consumption of Taxable Goods in the Customs Area. Therefore, the Taxable Goods are exported or consumed outside the Customs Area, be taxed an extra Per-Value rates to 0% (zero percent). The imposition of the tariff to 0% (zero percent) does not mean exemption from the imposition of value added tax. Thus, the input Tax that has been paid from the exported goods can still be credited. Paragraph (3) was based on the consideration of the economic development and/or an increase in funds for development needs, the Government authorized value added tax rate change be perfect humility of 5% (five percent) and extended a 15% (fifteen per cent) and retain the principle of a single tariff. Changes to the rates referred to in this paragraph, put forward by the Government to the House of representatives in the framework of the discussion and the preparation of the draft Budget of income and Expenditure of the State. Figure 12 article 8 paragraph (1) Sales tax rate Over luxury items can be set in several groupings, namely the lowest tariff rate of 10% (ten percent) and the highest rate of 50% (fifty percent). The difference in rates is based on group classification of Taxable Goods That belong to the top of the Luxury of delivery are subject to a sales tax also Top luxury goods as referred to in article 5 paragraph (1). Paragraph (2) ...

The PRESIDENT of the REPUBLIC of INDONESIA-19-paragraph (2) Top luxury goods sales tax is a tax imposed on the consumption of Taxable Goods Are Classified in the customs tariff. Therefore, Taxable Goods That belong to the exported or consumed Luxury outside the Customs Area, the Sales Tax is imposed upon the luxury goods with a tariff of 0% (zero percent). Top luxury goods sales tax that has been paid on the acquisition of Taxable Goods That belong to the exported Luxury may be requested again. Paragraph (3) with reference to the considerations as listed in the explanation of article 5 paragraph (1), the grouping of goods taxable sales over luxury items mainly based on the skill level of the community that use these items, in addition to based on the value of use to society in General. In connection with it, the high tariffs levied against barangbarang who only consumed by people in the high-income and konsumsinya goods need to be restricted. In the case against goods that are consumed by many communities need to be subject to sales tax Over luxury goods, then the rate used is the rate low. Subsection (4) is quite clear the number 13 article 9 paragraph (1) how to calculate taxes owed is by multiplying the amount of the selling price, replacement, or the value of the Import tax rates as set forth in article 7 paragraph (1). It is the tax owed Tax Exodus, which withheld by Employers Taxable. Example: a Taxable Entrepreneur) "A" sells Taxable Goods with cash selling price of Rp 25,000,000.00. The value added tax payable = 10% x 25,000,000.00 = Rp Rp 2,500,000.00 Tax ...

The PRESIDENT of the REPUBLIC of INDONESIA-20-value added tax amounting to Rp 2,500,000.00 is the Output Tax, charged by Employers Taxable "A". b) Taxable Entrepreneur "B" doing the submission service is Taxable with a gain of Rp 20,000,000.00 Replacement. The value added tax payable = 10% x Rp 20,000,000.00 = Rp 2,000,000.00 value added tax amounting to Rp 2,000,000.00 is the Output Tax, charged by Employers Taxable "B". c) a person imports Goods Taxable from outside the Customs Area with Import value of Rp 15,000,000.00. Value added tax is charged through the Directorate General of customs and Excise = 10% x Rp 15,000,000.00 = Rp 1,500,000.00 paragraph (2) of the Input Tax paid by Employers Taxable at the time of the acquisition or importation of Goods Taxable or Taxable Services reception can be credited with the output tax is charged Employers Taxable at the time of submitting the Taxable Goods or Taxable Services. Input Tax crediting against Output Tax mentioned above is done in the same Tax Period. Paragraph (3) the difference referred to in this paragraph must be deposited into the State Treasury according to the conditions stipulated in the law on general provisions and Taxation Procedures. Paragraph (4) Input Tax referred to in this paragraph is input Tax can be credited. Can occur in a Tax Period there is a Input Tax can be credited is larger than the output Tax. The Input Tax surplus could not be asked back, but can be compensated in the next Tax Period. But if the company is dissolved before the fiscal year ends, then the excess pay may be asked back at the time of the dissolution of the company. Refund of overpayment of such new given after examination. Example: ...


The PRESIDENT of the REPUBLIC of INDONESIA 21-example: Tax Period May 1995: the output Tax = Rp 2,000,000.00 input Tax be credited = Rp 4,500,000.00 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (-) more Taxes paid = Rp 2,500,000.00 more Tax paid is not asked back, but can be compensated during the June 1995 Taxes. Tax period June 1995: the output Tax = Rp 3,000,000.00 input Tax be credited = Rp 2,000,000.00 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (-) less Taxes paid = Rp 1,000,000.00 more Taxes paid from the tax Period May 1995 = Rp 2,500,000.00 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (-) more Tax paid in June 1995 = Rp 1,500,000.00 When the company broke up in June 1995, then the excess tax payments in June 1995 a new non-refundable after the examination. Subsection (5) in this paragraph, which is the delivery of the tax owed is the delivery of goods or services in accordance with the provisions of this Act, subject to value added tax. Entrepreneur ...

The PRESIDENT of the REPUBLIC of INDONESIA-22-a Taxable Entrepreneur in a Tax Period do the submission owed taxes and submission which is not payable taxes, can only credit the Input Tax relating to the surrender of owed taxes. Part of the submission owed the tax must be known with certainty from the bookkeeping of entrepreneurs Taxable. Examples of Taxable Employers doing two kinds of deliverables are:-delivery of tax payable = Output Tax = Rp 25,000,000.00 Rp 2,500,000.00-submission does not tax payable = IDR 10,000,000.00 Output Tax = NIL Input Tax paid on the acquisition of: Taxable Goods and Taxable Services relating to the submission of the tax payable = Rp 1,500,000.00 Taxable Goods and Taxable Services that are associated with the delivery of tax payable = not U.s.d. 800,000.00 according to the provisions of this Input Tax, that can be credited with the output Tax of Rp 2,500,000.00 only Rp 1,500,000.00. Subsection (6) in this paragraph, which is the delivery of the tax owed is the delivery of goods or services in accordance with the provisions of this Act, subject to value added tax. In ...

The PRESIDENT of the REPUBLIC of INDONESIA-23-in terms of the input Tax for the submission owed taxes cannot be known with certainty, then the way the input Tax crediting is calculated based on the guidelines established by the Minister of finance, which is intended to provide convenience and certainty to Employers Taxable. The Minister of finance may delegate the authority to establish these guidelines to the Director General of taxes. Example: Taxable Employers doing two kinds of deliverables are:-delivery of tax payable = Output Tax = Rp 35,000,000.00 Rp 3,500,000.00-submission of tax payable = not U.s.d. 15,000,000.00 Output Tax = NIL Input Tax paid on the acquisition of Taxable Goods and Taxable Services that are associated with the overall submission of Rp 2,500,000.00, whereas the input Tax relating to the surrender of the owed taxes cannot be known with certainty. According to this provision, the input Tax amounting to Rp 2,500,000.00 not entirely be credited with the output Tax of Rp 3,500,000.00. Paragraph (7) the Minister of finance may delegate the authority to establish guidelines for calculating the input Tax crediting as referred to in this paragraph to the Director General of taxes. Subsection (8) the input Tax is essentially the output Tax can be credited with, but for the expenditure referred to in this paragraph, tax Input can not be credited. The letter a is quite obviously the letter b ...

The PRESIDENT of the REPUBLIC of INDONESIA-24-letter b is the expenses directly related to business activities is the expenditure for the activities of production, distribution, marketing, and management. This provision applies to all areas of the business. In order for Tax Input can be credited, also have to qualify that the expenses associated with the submission of the value added tax payable. Therefore, even if an expenditure. have mernenuhi the terms of the existence of a direct relationship with business activities, is still possible the Input Tax cannot be credited, i.e. If the expenditure in question there is no relation to the submission of the value added tax payable. The letter c quite clearly the letter d is quite obviously the letter e is Simple Tax Invoice Tax Invoices as stipulated in article 13 paragraph (7). Because of the Simple Tax Invoice Tax Invoices is that the contents are not complete lists of things that are regulated in article 13 paragraph (5), then the tax receipt is the proof of the charges only a modest value added tax and cannot be used as the basis of the input Tax crediting. The letter f is quite clear. The letter g is quite clear. The letter h can happen Taxable Employers, has to pay value added tax payable upon the acquisition or utilization of Taxable Goods or Taxable Services after published ordinances of tax. Value added tax paid upon the provision of such tax is not a Tax input can be credited. The letter i. ..

The PRESIDENT of the REPUBLIC of INDONESIA-25-Letter i in accordance with the system of self assessment, employers Taxable obliged me-please report all activities of his efforts in the notice period for value added tax. In addition, Taxable to the entrepreneur has also been given the opportunity to do the fixing the notice period for value added tax, so it's been appropriately if the Input Tax not reported within the notice period for value added tax can't be credited. Example: in the mail a notice of the time reported: the output Tax = IDR 10,000,000.00 Input Tax = Rp 8,000,000.00 From inspection results are known: the output Tax = Rp 15.000000.00 Input Tax = Rp 11,000,000.00 in this case, the Input Tax be credited instead of Rp 11,000,000.00 Rp 8,000,000.00 but remains, as reported in the Notice Period. Thus, the calculation of the tax inspection results: Output = Rp 15,000,000.00 Input Tax = Rp 8,000,000.00 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (+) according to the results of Pay checks Less = Rp 7,000,000.00 Less Pay according to the notice = Rp 2,000,000.00 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (-) is still less paid = IDR 5,000,000.00 paragraph (9) ...


The PRESIDENT of the REPUBLIC of INDONESIA-26-paragraph (9) of this provision allows Employers a tax credit for Taxable Inputs with the output Tax in the tax Period is not the same, caused among other things due to late Tax Invoices received. Tax crediting of the tax Period in which the input is not the same is only allowed when do not exceed three months after the end of the fiscal year in question. In terms of that time period has been exceeded, the Input Tax crediting can be done through the correction of the notice period for value added tax is concerned. The second way the crediting can only be done when the corresponding Input Tax has not yet been charged as expenses or not (dikapitalisasikan) is added into the price of the acquisition of Taxable Goods or Taxable Services are concerned, and for Taxable Employers haven't done the review. Paragraph (10) the input Tax Surplus in a period of tax, in accordance with the provisions in paragraph (4), compensated with tax Exodus during the next Tax. However, if the input Tax surplus occurred in times of Tax at the end of the fiscal year, then the Input Tax surplus can be filed the application for refund (restitution). Paragraph (11) in order to encourage export, up excess Input Tax referred to in subsection (4), which is caused due to exports, can be filed the petition for the tax Period on each value. Paragraph (12) given the Output Tax that should have been withheld by Employers Taxable are doing Taxable delivery and/or delivery of Taxable Services charged by tax collector value added Tax, so the input of Taxable Goods and Taxable Services or submitted to value added tax collector is the more tax is paid, then the top Input Tax surplus referred to in paragraph (4) , caused because of the poll tax by value added tax collector, can be filed the petition for the tax Period on each value. Paragraph (13) quite clear Verses (14) ...

The PRESIDENT of the REPUBLIC of INDONESIA-27-paragraph (2), this provision is intended to not overload the value added tax over companies that make changes to a business form, or merger, or transfer of the whole of the assets of the company. Corresponding provisions referred to in article 1 letter d figure 2) the letter d) Taxable Goods, submission in order to change a business form, or merger, or transfer of the whole of the assets of the company are not included in the surrender of Goods Taxable, then: a. the input Tax upon Taxable Goods diverted and which has been credited by Employers Taxable Taxable Goods who diverts the , do not have to be paid back by Employers Taxable. b. Input Tax upon Taxable Goods are diverted and that has not been credited by Taxable Entrepreneur who turned his Taxable Goods, can be credited by Taxable Employers who receive Taxable Goods diversion along the Pajaknýa Invoice received after the change of the form of business or merger or a transfer of the whole of the assets of the company. Figure 14 article 10 paragraph (1) how to calculate sales tax Over luxury goods owed is by multiplying the sales price or value of imports with tax rates as set out in article 8. Subsection (2) is different from the value added tax charged on every level of submission, Top luxury goods sales tax imposed only on the level of submission by Employers Taxable Taxable Goods that generate Both fancy or over The Taxable Goods imports Pertained. Thus, the top luxury goods sales tax is not a tax on Input so it can't be credited. Therefore, sales tax Over luxury items can be added to the price of Taxable Goods concerned or charged as expenses in accordance with the income tax legislation. Example: ...

The PRESIDENT of the REPUBLIC of INDONESIA-28-example: Taxable Entrepreneur (PKP) "A" Taxable Goods with import value of Rp 5,000,000.00 Imports. The Taxable Goods, other than subject to value added tax, for example, are also subject to sales tax Over luxury goods with a tariff of 20%. Thus, the calculation of value added tax and sales tax Over luxury goods owed over imported Taxable Items are:-basic Tax Imposition = IDR 5,000,000.00-value added tax: 10% x Idr 5,000,000.00 = Rp 500,000.00-Top luxury goods sales tax: 20% x Rp 1,000,000.00 = IDR 5,000,000.00 later, PKP "A" using the Taxable Goods as part of a Taxable other Goods over the delivery subject to value added tax l0% sales tax and a luxury goods Over 35%. Because of the sales tax Over luxury items that have been paid on Taxable Goods imported will not be credited, then sales tax Over Rp 1,000,000.00 luxury items can be added to the price of Taxable Goods produced by PKP "A" or charged as expenses. Later, PKP "A" sells Taxable Goods it produces to PKP "B" with the selling price of Rp 50,000,000.00. Thus, the calculation of value added tax and sales tax Over luxury goods owed are:-basic Tax Imposition = Rp 50,000,000.00-value added tax: 10% x Rp = 50,000,000.00 Idr 5,000,000.00-Top luxury goods sales tax: 35% x Rp 50,000,000.00 Rp 17,500,000.00 In this example, the PKP can credit the "A" value added tax amounting to Rp 500,000.00 above against the value added tax of IDR 5,000,000.00. While Top luxury goods sales tax of IDR 1,000,000.00 can not be credited, either with a value added tax of IDR 5,000,000.00 nor with the top luxury goods sales tax amounting to Rp 17,500,000.00. Paragraph (3) ...


The PRESIDENT of the REPUBLIC of INDONESIA-29-paragraph (3) is quite clearly the numbers 15 article 11 paragraph (1) the Collection of value added tax accrual principle embraced basically means terutangnya tax occurred during delivery of Taxable Goods or Taxable Services or deliverables at the time of importation of goods is Taxable, even though over the handover have not or have not fully accepted the payout. In some cases, the Minister of finance may determine the time of others as while terutangnya tax. While other terutangnya tax is required in respect of the tax terutangnya time difficult or may cause injustice. When tax is required among other things terutangnya in the event of a change of the provision, namely to determine which conditions are imposed upon a transaction having undergone a change. Paragraph (2) in contrast to the provisions referred to in subsection (1), in which case payment is received prior to delivery of Goods Taxable or Taxable Services submission, terutangnya tax occurred during the reception of the payment. When payment is made in part-part or is a pre-payment before delivery, the tax payable is calculated on the basis of the payment of a portion of the down payment or payment. Tax payable at the time of payment or part payment down payment accounted for with the taxes owed at the time of delivery. Paragraph (3) in the case of private persons or entities utilizing Taxable intangible Goods from outside the Customs Area in the Customs Area, or take advantage of Taxable Services from outside the Customs Area in the Customs Area, then terutangnya the tax occurs when a person or private entity is starting to harnessing intangible Taxable Goods or Taxable Services in the area of customs. It is connected with the fact that the delivered goods are Taxable intangible or the Taxable Services are outside the Customs Area, so it can't be confirmed as Taxable Entrepreneur. Therefore, when the terutangnya tax is no longer associated with the time of the surrender, but was associated with the time of utilization. Paragraph (4) ...

The PRESIDENT of the REPUBLIC of INDONESIA-30-paragraph (4) is quite clear Verses (5) deviate from the provisions referred to in subsection (3), in which case payment is made before the commencement of utilization of Taxable intangible Goods or Taxable Services, terutangnya tax occurred during payment. When payment is made in part – a portion or is the payment of a cash advance before commencement of utilization of Taxable intangible Goods or services Taxable, the tax payable is calculated on the basis of the payment of a portion of the down payment or payment. Tax payable at the time of the payment or advance payment in part accounted for by the tax payable at the commencement of utilization. Figure 16 Article 12 paragraph (1) Understanding Employers Taxable according to the provisions in this paragraph are Entrepreneurs who do the activities referred to in article 4 of the letter a or the letter c and a Taxable Entrepreneur who did export Taxable Goods as referred to in article 4 of the letter f. Note that for employers who undertake activities referred to in article 4 of the letter a or the letter c , understanding Taxable Employers include both entrepreneurs who have registered and have Taxable Entrepreneur Inaugural Number as referred to in article 3A para (1) and the Entrepreneurs should be confirmed as a Taxable Entrepreneur but not yet had Confirmation Number Taxable Entrepreneur. Whereas for the businessman who exports Taxable Goods, Taxable Employers sense covers only Employers who have registered and have a Taxable Entrepreneur Inaugural Number as referred to in article 3A paragraph (1). If a Taxable Entrepreneur has one or more places of business activity outside of the place of residence or the place of his position, then any such place is where the terutangnya tax, Taxable Employers referred to compulsory register to obtain Taxable Entrepreneur Inaugural Number. If a Taxable Entrepreneur has more than one place of taxes payable in the workplace one Office of the Directorate General of taxes, then for the tax payable places is sufficient to have one number Inaugural Taxable Entrepreneur. Paragraph (2) ...

The PRESIDENT of the REPUBLIC of INDONESIA-31-paragraph (2) if Employers Taxable tax payable in more than one place of business activities, then Employers Taxable in fulfillment of obligations perpajakannya can apply in writing to the Director General of Taxes to select one or more places as places of terutangnya tax. The Director General of Taxes before giving decisions need to do checks to assure among other things that:-the activities of the Taxable delivery or delivery of Services Taxable for all business activities are only carried out by one or more places of business activities, sales and administrative-financial administration held centrally on one or more places of business activities. Paragraph (3) sufficiently clear paragraph (4) is quite clear the numbers 17 Article 13 paragraph (1) the Invoicing Taxes are mandatory for each Taxable Employers, because the tax receipt is proof that being a means of implementing the workings (mechanism) crediting of value added tax. For each delivery of Goods Taxable or Taxable Services submission by Employers Taxable must be made one of the Tax Invoice. Paragraph (2) deviating from the provisions referred to in subsection (1), to relieve the burden of administration, to Taxable Employers allowed to make a single tax receipt that includes all Taxable Goods or deliverables deliverables Taxable Services that occurred during a single month calendar to the same buyer or receiver of the same Taxable Services, called the combined Tax Invoice. The making of ...


The PRESIDENT of the REPUBLIC of INDONESIA-32-the combined Tax Invoice Creation does not require a permit the Director General of taxes. Paragraph (3) see article 11 paragraph (2). Subsection (4) in Considering the corporate world made possible invoicing sales made after the delivery of the goods or Services delivery of Taxable Taxable, then the Director-General was authorized to set the Tax when the Tax Invoice must be made. Similarly, Tax Director-General was authorized to set up the uniformity of shape, size, procurement procedures for the submission, and the Ordinances of Tax Invoice rectification. In this verse is the provision of a tax receipt settings are the settings about who held a Tax Invoice forms and requirements that must be met. For example, the procurement form a tax receipt can be printed or own held by entrepreneurs with shapes, sizes, and other administrative technical requirements established by the Director General of taxes. Subsection (5) the Tax Invoice tax levy is proof and can be used as a means to Input Tax Credit. Therefore, a Tax Invoice must be correct, either formally or in material. Tax invoice must be filled in full, clear, correct, and signed by company officials appointed by Employers Taxable to sign it. Tax invoices that are not filled in accordance with the provisions in this paragraph can mengakibatkari value added tax contained therein cannot be credited in accordance with the provisions in article 9 paragraph (8) of the letter f. Invoice Tax pengisiannya in accordance with the provisions in this paragraph called Invoice Tax standard. Paragraph (6) deviate from the provisions referred to in subsection (5), the Director General of Taxes may determine the documents commonly used in the business world as a replacement for the standard Tax Invoices. The provisions of the ...

The PRESIDENT of the REPUBLIC of INDONESIA — 33 provisions was necessary because of: 1) sales invoice used by Entrepreneurs teiah is known by the public and meet the requirements of the administrative as a tax receipt. For example, the receipts of payment of air tickets and the phone line. 2) for evidence of tax levy Tax Invoice must exist, while the parties that should make a tax receipt, i.e., parties who submit Taxable Goods or Taxable Services, are outside the Customs Area. For example, in the case of imported Goods Taxable imports certain documents, may be defined as a substitute Tax Invoice. Paragraph (7) to accommodate the activities of the Taxable delivery or delivery of Taxable Services are made directly to end consumers and Taxable delivery activities or Taxable Services deliverables to the buyer the goods Taxable or Taxable Services recipient unknown credentials, the Director General of Taxes can establish proof of submission or payment that meets the requirements as Simple a tax receipt. Simple tax receipt cannot be used as a means of crediting in accordance with the Input Tax referred to in article 9 paragraph (8) of the letter e. A simple little Tax invoice-dikitnya should contain: 1) the name, address, Tax Payer Number, as well as the number and date of the inaugural Entrepreneurs who submit Taxable Taxable Goods or Taxable Services; 2) kinds, types, and quantum; 3) the amount of the selling price or replacement included taxes or the magnitude of the tax are listed separately; 4) Simple Tax Invoice creation date. Figure 18 ...

The PRESIDENT of the REPUBLIC of INDONESIA Number 34-18-Article 14 paragraph (1) of the Tax Invoice should only be made by Employers Taxable. The prohibition of making the tax receipt by not Taxable Employers intended to protect buyers from an improper tax collection. Subsection (2) is quite clear Numbers 19 the provisions of article 15 which set about the obligations to report tax calculation by using the Notice Period, deleted and moved into the law number 6 Year 1983 on general provisions and Taxation Procedures as amended by Act No. 9 of 1994. Figure 8 the provisions of article 16 are set about a period of repayment of excess tax, deleted and moved into the law number 6 Year 1983 on general provisions and Taxation Procedures as amended by Act No. 9 of 1994. Figure 21 Figure 22 clear enough Article 16A paragraph (1) in the case of employers Taxable Taxable Goods do the submission or delivery of Services to a Taxable value added tax collector, then the value added tax collector shall be obliged to charge, deposit, and reporting taxes he had collected. Even so, employers are doing Taxable delivery of Goods Taxable or Taxable Services deliverables to the value added tax collector remains obligated to report taxes withheld by the value added tax collector. Paragraph (2) ...


The PRESIDENT of the REPUBLIC of INDONESIA-35-paragraph (2) sufficiently clear article 16 B of paragraph (1) is one of the principles that need to be held in the tax laws are enacted and diterapkarmya equal treatment of all Taxpayers or to the cases in the field of taxation that are substantially the same as cling to the provisions of the applicable legislation. Therefore any ease in the field of taxation if it is really necessary should refer to rule over and need to be maintained so that in its application did not deviate from the intent and purpose of the convenience they provide. The purpose and intent of them ease in fact primarily to successful sectors of economic activity are high priority in national scale. Ease of taxation that are set in this article are given are limited to: 1. Encourage the export of which is a national priority in the area of Bonded and Entreport for the purpose of Export Production (EPTE) or other regions in the area of Customs that specially formed for that purpose; 2. Hold the possibility of agreements with countries or other countries in the fields of trade and investment. Paragraph (2) the existence of special treatment in the form of value added tax owed but not have to be interpreted that the input Tax relating to the surrender of Taxable Goods and Taxable Services or who gets special treatment in question can still credited, thus value added tax remains payable but not charged. Example: employers Taxable "A" Taxable Goods are producing facility out of State, i.e. the value added tax payable upon submission of the Taxable Goods is free forever (not just delayed). For ...

The PRESIDENT of the REPUBLIC of INDONESIA-36-to produce Taxable Taxable Employers, "A" using the other Taxable Goods and Taxable Services or as raw materials, materials, capital goods or as a component of other fees. At the time of purchase of other Taxable Goods and/or services Taxable Taxable Employers, "A" pay value added tax to Taxable Entrepreneurs who sell or hand over Goods Taxable or Taxable Services. If the value added tax paid by Employers Taxable to entrepreneurs "A" Taxable supplier is the Input Tax that can be credited with the output Tax, then the Tax Input can still be credited with the output Tax, although the Output tax is nil because enjoy value added tax is not withheld from the State based on the provisions referred to in paragraph (1). Paragraph (3) in contrast to the provisions in paragraph (2), the presence of special treatment in the form of exemption from the imposition of value added tax resulted in the absence of Taxes, so that the output of the input Tax relating to the surrender of Taxable Goods and/or services a Taxable gain to such exemptions cannot be credited. Example: Taxable Entrepreneur "B" produces Taxable Goods who got the facilities of the country, namely over the delivery of such Taxable exempt from the imposition of value added tax. To produce these Taxable Taxable Entrepreneur "B" use other Taxable Goods and Taxable Services or as raw materials, materials, capital goods or as a component of other fees. At the time of purchase of other Taxable Goods and/or services, the Taxable Taxable Entrepreneur "B" pays value added tax to Taxable Entrepreneurs who sell or hand over Goods Taxable or Taxable Services. Though ...

The PRESIDENT of the REPUBLIC of INDONESIA-37-despite the value added tax paid by Employers Taxable "B" to entrepreneurs is the supplier of Taxable Tax input can be credited, but because there are no taxes in relation to Output it gives facilities exempt from the imposition of tax referred to in subsection (1), then the Input Tax cannot be credited. Article 16 c build your own Activities conducted not in a corporate environment or employment, subject to value added tax with the following considerations: 1) as an effort to prevent the occurrence of the avoidance of imposition of value added tax; 2) to provide equal treatment and to fulfill a sense of fairness between the parties who bought the building from Real Estate or Entrepreneurs who submit construction to contractors with the party that built itself. Thus, this provision is not intended to impose value added tax on all activities to build your own. To prevent the imposition of taxes against the consumption of the low income community, then set a limit that can avoid the imposition of value added tax upon the activities to build your own community on low incomes. Article 16 d delivery of machines, buildings, equipment, furniture or other assets which, according to its original purpose is not for commercial use by Employers Taxable, taxed all fulfill the requirements, namely that the value added tax paid at the time of his acquisition, subject to the provisions of this Act, may be credited. Thus, the submission of such assets are not taxed if the value added tax paid at the time of his acquisition cannot be credited based on the provisions of this Act, unless it can not dikreditkannya value added tax because the evidence does not meet the requirements of the administrative pengkreditannya, e.g. Invoice Taxes are not completed in accordance with the provisions referred to in Article 13 paragraph (5). The number 23 ...


The PRESIDENT of the REPUBLIC of INDONESIA Number 23-38-Article 5 sufficiently clear Chapter II letters a Facilities in the form of a delay of payment of value added tax and sales tax Over luxury items has been given before the entry into force of this Act, can still be enjoyed by Businessmen up to endless period of the delay. For legal certainty needs to be there is the restriction that is to expire at the latest on 31 December 1999. Letter b provisions on the imposition of value added tax and Sales tax on luxury goods that are set Up specifically in the contract for the results, contract Work, or a mining concession agreement still in effect at the time of the enactment of this Act, is declared to remain valid until the contract for the results, contract Work, or the mining concession agreement ends. Thus, all of the conditions provided for in this Act apply to a contract for the results, contract Work, or mining concessions of the cooperation agreement made after the enactment of this Act. Article III Article IV is quite clear Enough ADDITIONAL clear SHEET REPUBLIC of INDONESIA NUMBER 3568

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