INKRAH Law ·
Indonesia
· Hukum Pajak
Value-Added Tax (VAT) and Luxury-Goods Sales Tax
Pajak Pertambahan Nilai (PPN) dan PPnBM
Undang-Undang No. 8 Tahun 1983
UU No. 8 Tahun 1983, diubah terakhir dengan UU No. 7 Tahun 2021 (HPP).
Official source / JDIH →
Bahasa Indonesia
Key Subject Matter
Mengatur pengenaan Pajak Pertambahan Nilai atas penyerahan barang/jasa kena pajak dan Pajak Penjualan atas Barang Mewah: pengusaha kena pajak, saat dan tempat terutang, tarif, serta pengkreditan pajak masukan.
English (British)
Key Subject Matter
Governs Value-Added Tax on the supply of taxable goods/services and the Luxury-Goods Sales Tax: taxable persons, the time and place tax is due, rates, and the crediting of input tax.
INKRAH Note
Amended most recently by Law No. 7 of 2021 (HPP), including adjustment of the VAT rate.
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Official source / JDIH →
Article by Article
Objek
Article 1A
— Meaning of a Supply of Taxable Goods
Bahasa Indonesia(1) Yang termasuk dalam pengertian penyerahan Barang Kena Pajak adalah antara lain penyerahan hak atas Barang Kena Pajak karena suatu perjanjian, pengalihan Barang Kena Pajak karena suatu perjanjian sewa beli dan/atau perjanjian leasing, serta penyerahan Barang Kena Pajak kepada pedagang perantara atau melalui juru lelang.
English (British)(1) A supply of taxable goods includes, among others, the transfer of rights over taxable goods under an agreement, the transfer of taxable goods under a hire-purchase and/or leasing agreement, and the delivery of taxable goods to an intermediary trader or through an auctioneer.
Article 4
— Objects of Value-Added Tax
Bahasa Indonesia(1) Pajak Pertambahan Nilai dikenakan atas:
a. penyerahan Barang Kena Pajak di dalam Daerah Pabean yang dilakukan oleh Pengusaha;
b. impor Barang Kena Pajak;
c. penyerahan Jasa Kena Pajak di dalam Daerah Pabean yang dilakukan oleh Pengusaha;
d. pemanfaatan Barang Kena Pajak Tidak Berwujud dan/atau Jasa Kena Pajak dari luar Daerah Pabean di dalam Daerah Pabean;
e. ekspor Barang Kena Pajak.
English (British)(1) Value-Added Tax is imposed on:
a. the supply of taxable goods within the customs area by an entrepreneur;
b. the import of taxable goods;
c. the supply of taxable services within the customs area by an entrepreneur;
d. the use of intangible taxable goods and/or taxable services from outside the customs area within the customs area;
e. the export of taxable goods.
Tarif
Article 7
— Value-Added Tax Rate
Bahasa Indonesia(1) Tarif Pajak Pertambahan Nilai ditetapkan sesuai dengan ketentuan Undang-Undang (sebesar 11% sejak 1 April 2022, dan akan menjadi 12% sesuai ketentuan Undang-Undang Harmonisasi Peraturan Perpajakan).
(2) Tarif Pajak Pertambahan Nilai atas ekspor Barang Kena Pajak dan Jasa Kena Pajak tertentu adalah 0% (nol persen).
English (British)(1) The Value-Added Tax rate is set in accordance with the law (11% since 1 April 2022, rising to 12% under the Harmonisation of Tax Regulations Law).
(2) The Value-Added Tax rate on exports of taxable goods and certain taxable services is 0% (zero per cent).
