ABSTRAK Undang-Undang Harmonisasi Peraturan Perpajakan Nomor 7 Tahun 2021 (UU HPP) menetapkan penyesuaian tarif Pajak Pertambahan Nilai (PPN) menjadi 12% pada tahun 2025. Sebagai implementasi dari kebijakan tersebut, Peraturan Menteri Keuangan Nomor 131 Tahun 2024 (PMK 131/2024) diterbitkan untuk mengatur perlakuan PPN atas impor, penyerahan barang kena pajak (BKP), dan penyerahan jasa kena pajak (JKP). … Read more
ABSTRACT The Law on Harmonization of Tax Regulations Number 7 of 2021 (UU HPP) stipulates an adjustment to the Value Added Tax (VAT) rate to 12% in 2025. As an implementation of this policy, Regulation of the Minister of Finance Number 131 of 2024 (PMK 131/2024) was issued to regulate the VAT treatment of imports, … Read more
摘要 《税收法规协调法2021年第7号》(HPP法)规定，增值税税率将于2025年调整至12%。为落实这一政策，出台了《财政部2024年第131号条例》（PMK 131/2024），以规范对进口品、应税货物（BKP）交付和应税服务（JKP）交付的增值税处理。该政策旨在建立公平的税收体系，支持包容性经济增长，并确保基本民生商品价格的稳定。该PMK规定了适用于奢侈品BKP、非奢侈品BKP和JKP的增值税税率，以其他价值作为计税基础（DPP）的计算方法，并针对2025年1月过渡期内的奢侈品交付制定了特别规定。 根据《税收法规协调法2021年第7号》(HPP法)，增值税税率将于2025年调整至12%。为落实与HPP法中增值税税率相关的调整，并考虑关于增值税税率实施的社会公平性，印度尼西亚共和国财政部长于2024年12月31日发布了《财政部2024年第131号条例》（PMK 131/2024）。该条例涉及应税货物（BKP）进口、BKP交付、应税服务（JKP）交付、关税区内外无形BKP及JKP利用的增值税处理。 《PMK 131/2024》规定的税率调整，体现了政府致力于实现税收体系管理公平化和均衡化，同时支持包容性经济增长，并确保基本民生商品价格的稳定。通过实施这一政策，有望实现财政稳定和国家经济可持续发展。11%的有效税率将在不违背税收贡献原则同时，减轻普通民众的税收负担。 以下是《PMK 131/2024》中有关增值税税率调整的一些主要规定： 由于《PMK 131/2024》在2024年底发布，在应纳税企业法人向具有终端消费者特征的买家交付划分为奢侈品的应税货物，如机动车辆和其他应缴纳奢侈品销售税的商品时，《PMK 131/2024》规定中的特别条款适用： a) 2025年1月1日至2025年1月31日期间增值税按12%的税率乘以计税基础计算，计税基础为销售价格的11/12。 b) 自2025年2月1日起增值税按12%的税率乘以计税基础计算，计税基础为销售价格或进口价。 增值税计算示例 因此，应缴增值税为Rp 110,000，等于销售价格Rp 1,000,000的有效率11%。 货运代理服务使用定量计算应缴增值税的示例： 一家从事运输管理服务的公司X，接到Y公司一个交易金额为 Rp 100,000,000的订单。 定量计税基础 = 10% x 发票金额= 10% x Rp 100,000,000 = Rp 10,000,000 因此，应缴增值税为：应缴增值税 = 增值税税率 x 计税基础= 12% x Rp 10,000,000 = Rp 1,200,000 综上所述，应缴增值税为 Rp 1,200,000，等于货运代理费的1.2%。 以其他价值作为计税基础，计算从总公司向分公司交付应税货物增值税示例，或反之亦然： 从总部向分公司交付价值Rp 120,000,000的应税货物，其中应税货物的成本或进价为Rp 100,000,000。 … Read more
PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 58 TAHUN 2023 TENTANG TARIF PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS PENGHASILAN SEHUBUNGAN DENGAN PEKERJAAN, JASA, ATAU KEGIATAN WAJIB PAJAK ORANG PRIBADI Peraturan ini bertujuan untuk memberikan kemudahan dan kesederhanaan pelaksanaan pemenuhan kewajiban perpajakan kepada Wajib Pajak atas pemotongan Pajak Penghasilan Pasal 21 serta penyesuaian tarif pajak penghasilan untuk Wajib … Read more
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 58 YEAR 2023 CONCERNING INCOME TAX RATE OF WITHHOLDING TAX ARTICLE 21 ON INCOME IN CONNECTION WITH WORK, SERVICES OR ACTIVITIES OF INDIVIDUAL TAXPAYER This regulation aims to provide convenience and simplicity in fulfilling tax obligations for Taxpayers regarding Withholding Tax Article 21 as well as the … Read more
In the realm of business activities, companies often seek to borrow money from various sources, such as banks, non-bank financial institutions, or other companies—both third-party and related parties. These borrowings play a crucial role in financing working capital and capital expenditure, essential for sustaining business continuity and fostering rapid business growth. At the heart of … Read more
One of the company’s corporate actions to own another company is to buy most of the shares owned by another company. In the event that the Company acquires shares and there is a difference in the selling price between the book value of the shares and the sale and purchase value of the shares, goodwill … Read more
The development of digital technology has created an ecosystem for e-commerce which demonstrates cross-border business transactions, including the sale and purchase of Taxable Goods (BKP) and Taxable Services (JKP). Business entities that have been confirmed as Taxable Businessman (PKP) in Indonesia are bound by Value Added Tax (PPN) regulations for the transfer of BKP and/or … Read more
Infrastructure development is the government’s capital sector to achieve more equitable economic growth. Infrastructure is used as one of the benchmarks of a country’s development. From time to time, the infrastructure built by the government is increasing. Taxes have an essential role because taxes are a source of state revenue to finance state spending, including … Read more
Indonesia has a lot of attractive land for oil palm plantation business. The characteristics of palm oil produce a smooth and soft oil; free from trans fats; to oils that have no taste and smell. As an industry, Indonesia has palm oil plantations tax authorities. Taxes imposed on oil palm plantations are Land and Building … Read more
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