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Tarif PPN dan PPNBM 10%

The document explains the concept of Value Added Tax (VAT), known as Pajak Pertambahan Nilai (PPN) in Indonesia, emphasizing its distinction from a sales tax. It outlines the legal basis, characteristics, tax subjects, and obligations of taxable entrepreneurs regarding VAT, including the applicable rates and tax imposition bases. Additionally, it highlights the implications of including or excluding VAT in pricing for buyers.

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Salsa Ardila
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42 views3 pages

Tarif PPN dan PPNBM 10%

The document explains the concept of Value Added Tax (VAT), known as Pajak Pertambahan Nilai (PPN) in Indonesia, emphasizing its distinction from a sales tax. It outlines the legal basis, characteristics, tax subjects, and obligations of taxable entrepreneurs regarding VAT, including the applicable rates and tax imposition bases. Additionally, it highlights the implications of including or excluding VAT in pricing for buyers.

Uploaded by

Salsa Ardila
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

PPN DAN PPNBM

VAT OR SALES TAX?

Do you know why it is called VAT? Why it is not a Sales Tax? PPN is not a Pajak
Penjualan but it is Pajak Pertambahan Nilai. Please pay attention to the term of value
added. Can you see the value added of a wood, when it is used as a raw material of a
chair? The price of wood and chair will be different. Basically VAT is charged for the
price differences ( Nilai Tambah).

VAT-in = buying woods Rp 1000. as material. Assumed wood is a taxable good, so the
buyer will be charged for VAT 10% Rp 100.

VAT-out = selling chairs Rp Rp 1500 as finish good. Assuming chair is a taxable good,
so the seller has to collect VAT 10% Rp 150

Total VAT charged = VAT out (PK) - VAT in (PM) = ?. This amount must be paid to tax
authority, via bank.

LEGAL BASIS OF VAT

UU Nomor 8 Tahun 1983, Jo


UU Nomor 11 Tahun 1994, Jo
UU Nomor 42 Tahun 2009

Dasar Hukum PPN: Aturan2 Pelaksanaan

CHARACTERISTICS OF VAT

1. Objective
2. Indirect Tax
3. "Credit Method" System
Credits Input Tax, buying transaction (PM) to Output Tax, sales transaction (PK)
VAT paid = PK-PM
4. Tax on general consumption

TAX SUBJECT

Taxpayer - Taxable Company/Entrepreneur (PKP) and Non Taxable


Company/Entrepreneur. Taxpayers must apply for PKP confirmation (pengajuan
permohonan utk pengukuhan). Taxpayer will get a PKP ID number (Nomor Pengukuhan
PKP). Some taxpayers are automatically be a PKP (according to UU). Tax office will do
an official confirmation (pengukuhan secara jabatan)
TAX OBJECT AND THE EXCLUSION

Please learn article 4 UU PPN. Negative List of Taxable Goods and Services

Please learn article 16C UU PPN.

Please learn article 16D UU PPN.

Example: import of Taxable Goods.

RATE

Tarif PPN adalah 10%

Tarif PPN sebesar 0% diterapkan atas:

ekspor BKP Berwujud;

ekspor BKP Tidak Berwujud; dan

ekspor JKP

Dasar Pengenaan Pajak (Tax imposition base)

DPP BKP : Harga Jual

DPP JKP : Harga Penggantian

DPP Impor : Nilai Impor = Harga Impor (CIF) + Bea Masuk + BM Tambahan

DPP Nilai Lain : PMK-121/2015 & PMK No.102/2011

PKP OBLIGATIONS

Learn art 3 UU PPN

A Taxable entrepreneur MUST

memungut PPN dan / atau PPnBM yg terhutang - menerbitkan Faktur Pajak

menyetor PPN dan / atau PPnBM yg terhutang - melampirkan SSP

melaporkan PPN dan PPn BM yang terutang - SPT Masa


JIKA ADA YANG INCLUDE ATAU EXCLUDE PPN

Akan memengaruhi harga

Exclude PPN – berarti buyer di suruh bayar sendiri

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