INKRAH Law · UU PPN · Undang-Undang No. 8 Tahun 1983

Article 4 — Objects of Value-Added Tax

Disclaimer: INKRAH Law reproduces the text of legislation for information and educational purposes only, and covers solely statutes made by the legislative and executive branches. The text may contain typographical or translation errors; always verify its authenticity and official version at the JDIH (official legal-documentation portal) of the relevant executive or legislative institution. To confirm whether a regulation is still in force, please visit the relevant institution's official website, and take note of any judicial review granted by the Supreme Court (MA) or the Constitutional Court (MK). English and other foreign translations here are unofficial.
Official source / JDIH →

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.