Due to differences in tax collection laws and models and regulations, these changes occur so that they can be simpler and more equitable for the community.īelow mentioned are the changes to the VAT Law in Indonesia Law Regulating VAT To the Value-added Tax (Pajak Pertambahan Nilai – PPN) Law in Indonesia, there have been three changes. Every PKP is required to charge, deposit, and report VAT payable. This Value Added Tax (PPN) is imposed and paid directly by the Taxable Entrepreneur(PKP), but the charge is given to the end consumer. However, entities or individuals of these products and services do not need to pay directly to the state, but the obligation to pay falls on the withholding tax. Pajak Pertambahan Nilai – PPN is usually imposed on the sale of goods or services that occurs on consumption by the individual, corporate, and government taxpayers. What Is Value-added Tax (Pajak Pertambahan Nilai – PPN) in Indonesia? Originally this term comes from the French Taxe Sur la Valuer Ajoutée (TVA). In Indonesian Bahasa, it is called Pajak Pertambahan Nilai (PPN).
The term PPN comes from the English word Value Added Tax. One of which was changing the imposition of Sales Tax to Value-Added Tax (Pajak Pertambahan Nilai – PPN).
Many elements of taxation were replaced and added to the Tax Reform.
The imposition of PPN in Indonesia only lasted until 1983 due to the double taxation of VAT. To eliminate the remnants of colonialism in Indonesia, the Emergency Law of 1951 issued a Sales Tax, commonly known as Value-Added Tax (VAT or Pajak Pertambahan Nilai – PPN). Indonesia still used the ex-colonial tax system since the pre-independence era before 1951. Overview of Value-added Tax (Pajak Pertambahan Nilai – PPN)
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