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

Article 7 — Value-Added Tax Rate

Android (Chrome/Edge): tap the ⋮ menu, then “Install app” or “Add to Home screen”.
iPhone/iPad (Safari): tap the Share button, then “Add to Home Screen”.
Windows/Mac (Chrome/Edge): click the install icon in the address bar, or the ⋮ menu, then “Install INKRAH”.
Firefox/Samsung Internet: open the menu, then “Add to Home screen”, or save a bookmark.

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) 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).