TABLE OF CONTENTS

Table of contents..................................................................................................................1
Chapter 1 Introduction.........................................................................................................2
1.1 Background..........................................................................................................2
1.2 Problems...............................................................................................................2
1.3 Goals....................................................................................................................2
1.4 Benefits................................................................................................................2
Chapter 2 Content................................................................................................................3
2.1 Summary of UU No. 36 Year 2008
........................................................................................................................................
3

2.2 Summary of UU No. 42 Year 2009....................................................................16

Chapter 3 Conclusion and Suggest....................................................................................20
3.1 Conclusion.........................................................................................................20
3.2 Suggest...............................................................................................................20
Bibliography......................................................................................................................21

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 CHAPTER 1

INTRODUCTION

1.1 Background

An income tax is a government levy (tax) imposed on individuals or entities

(taxpayers) that varies with the income or profits (taxable income) of the taxpayer. Details
vary widely by jurisdiction. Many jurisdictions refer to income tax on business entities as
companies tax or corporate tax. Partnerships generally are not taxed; rather, the partners are
taxed on their share of partnership items. Tax may be imposed by both a country and
subdivisions. Most jurisdictions exempt locally organized charitable organizations from tax.

Income tax generally is computed as the product of a tax rate times taxable income. Tax rates
may vary by type or characteristics of the taxpayer. Capital gains may be taxed at different
rates than other income.

A value-added tax (VAT) is a type of consumption tax that is placed on a product

whenever value is added at a stage of production and at final sale. VAT is most often used in
the European Union. The amount of VAT that the user pays is the cost of the product, less any
of the costs of materials used in the product that have already been taxed.

We will discuss more about income tax and value added tax in this paper base on UU.
No. 36 year 2008 for income tax and UU No. 42 year 2009 about Value Added Tax ( VAT )
and luxury sales tax (LST), or sales tax on luxury goods.

1.2 Problems

1. What is the subject, object and another thing that related to income tax base on UU No. 36
year 2008?
2. What is the subject, object and another thing that related to Value Added Tax ( VAT ) and
luxury sales tax (LST), or sales tax on luxury goods base on UU No. 36 year 2008?

1.3 Goals
1. to find out the subject, object and another thing that related to income tax base on UU No.
36 year 2008
2. to know the subject, object and another thing that related to Value Added Tax ( VAT ) and
luxury sales tax (LST), or sales tax on luxury goods base on UU No. 36 year 2008
1.4 Benefits

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To help the student know about the tax dispute and the settlement of tax dispute.

CHAPTER II
CONTENT

2.1 Summary of UU No. 36 Year 2008

SUMMARY OF UU NO. 36 YEAR 2008

ABOUT INCOME TAX

This Income Resume explains most of the substance contained in the Income Tax Act
(UU PPh)No. 36 Year 2008. This resume explains the definition of income, subject to tax, the
incidence of subjective liability, tax object, taxation final, subject and object of the tax
exemption, costs, taxable income, up slightly on the BUT (Permanent Establishment).

Definition of Income Tax

Ø tax subject is a person or entity under the Act taxed.

Ø Taxable taxed when deriving income for a tax year or in part the tax year.

Ø What is meant by "tax year" is the calendar year or the calendar, but taxpayers may use the
fiscal year is not the same as the calendar year, throughout the book covers a period of twelve
(12) months.

Types of Taxable

1. Subject Personal Tax

a. Subject of Domestic Personal Tax

b. Subject Foreign Individual Tax

No. Diffrences SPOPDN SPOPLN

Residing in Indonesia, located in
Not reside in Indonesia, located in
Indonesia for more than 183
1 Being in Indonesia Indonesia is not more than 183 days
days within a period of 12
in a 12 month period
months
income received or derived from income received or derived from
2 Income taxable
Indonesia and outside Indonesia sources in Indonesia
3 tax rate Based on the net income with Based on gross income at a rate

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 general tariff (General Income sepadaan (Income Tax Rates Article
Tax Rates Article 17) 26 or according to Tax Treaty)
shall not submit income tax returns,
Mandatory SPT SPT PPh, to
because his tax obligations are met
4 Submission of SPT establish the tax payable in a tax
through a final withholding tax
year
(VAT Article 26)

2. Subject Inheritance Tax

Undivided inheritance as a unit replacing entitled

Ø subject Inheritance tax can replace the fulfillment of tax obligations and the appointment of
the pass (deceased).

Ø If swallowed divided inheritance to the heir, the late tax liability to be settled by the heirs.

3. Subject Taxes Agency

Ø Entity is a group of people and / or capital as a union, whether conducts or not conduct
business that includes limited liability companies, limited partnerships, other company, state-
owned enterprises or regionally owned enterprise under the name and in any form, firm ,
partnership, cooperative, pension funds, partnerships, associations, foundations, mass
organizations, social organizations, political, or other organizations, institutions and other
bodies including collective investment contract and permanent establishment.

Ø The state owned enterprises and state-owned area is subject to tax regardless of the name
and shape so that any unit of Government bodies, such as institutions, agencies, etc., that are
owned by the central government and local governments are conducting business or activities
to derive income is subject to tax.

4. Subject Taxes Permanent Establishment (BUT)

Ø A permanent establishment is an establishment used by an individual who does not reside

in Indonesia, an individual who is in Indonesia for not more than 183 days within a period of
12 months, and entities not established or domiciled in Indonesia to run a business or conduct
activities in Indonesia, which can be:

1. The place of management

2. Branch Companies

3. Representative offices

4. The office building

5. Factory

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6. Workshop

7. Warehouse

8. Space for promotion and sales

9. Mining and quarrying natural resources

10. The working area of the oil and gas

11. fisheries, animal husbandry, agriculture, plantation, or forestry

12. Project construction, installation or assembly project

13. The provision of services of any kind by employees or others, all made more than 60 days
within a period of 12 months

14. The person or entity acting as an agent whose position is not free

15. Agent or employee of an insurance company that is not established or domiciled in

Indonesia who received the insurance premium or risk in Indonesia

16. Computers, electronic agent, or automated equipment owned, leased, or used by the
organizers of electronic transactions to conduct business via the Internet

Subjective emergence of Domestic Tax Liability

1. The subjective tax liability resident individual who resides in Indonesia, especially the
indigenous people began when he was born in Indonesia.

For the individual who has been in Indonesia for more than 183 days within a period of 12
months, or an individual who in a tax year are in Indonesia and intends to reside in
Indonesia, the tax liability subjectivity starting from the first day he was in Indonesia.

Subjective obligation ends at the moment he dies or leaves Indonesia forever.

2. The tax obligation of the subjective body, beginning when it is incorporated or domiciled
in Indonesia and ends on dissolution or not domiciled in Indonesia.

3. The subjective tax liability undivided inheritance, begins at the onset of undivided
inheritance and ends at the finish divided inheritance. Subsequently, the fulfillment of tax
obligations (deceased) be transferred to the heirs.

The emergence of Subjective Foreign Tax Liabilities

Ø subjective tax liability Personal (SPOPLN) or Firm (Overseas) begins at the time the
individual or entity has an economic relationship with Indonesia, which receive or earn
income from Indonesia.

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Subjective Tax Liability Under Section Tax Year

Ø An individual be subject to tax for a period of one year full tax. For example an individual
who began to be subject to tax in the middle of the tax year or who leave Indonesia forever in
the middle of the tax year. Period which is less than one fiscal year is called a fraction of the
tax year that replaced one tax year.

Exceptions Taxable

Ø This particular unit of government entities that meet the following criteria:

1. It was established under the terms of legislation

2. Financing is sourced from the State Budget or Budget Revenue and Expenditure

3. The reception is included in the budget of the Central Government or Local

Government

4. The books examined by functional supervisory bodies State

Ø That does not include the subject of taxes referred to in Article 2 of Law No. 36 of 2008
are:

1. Representative offices of foreign countries

2. Officials diplomatic and consular representatives or other officials from foreign

countries and those seconded to those who work in and live together on the condition
they not citizens of Indonesia and Indonesia does not receive or earn income in outside
the office or work as well as the country provides reciprocal treatment

3. The international organizations with the following requirements:

a. Indonesia became a member of the organization

b. Do not run a business or other activity to earn income from Indonesia in addition to
providing loans to the government that the funds come from the dues of the members

3. Officials representatives of international organizations as referred to in point 3, with the

proviso not an Indonesian citizen and does not run a business, activities, or other work
to earn income from Indonesia.

Ø The international organization which does not include tax subject set by the Decree of the
Minister of Finance.

Place of his residence or domicile body

Ø Determination of the place of his residence or domicile of the body is important to set the
tax office which has jurisdiction over the taxation of income received or accrued by a
private person or entity.

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Ø Basically the place of his residence or domicile of the entity is determined according to the
actual situation. An individual based Identity Card while the body in accordance with the
founding act. Thus the place of residence or domicile is not only based on formal
considerations, but more grounded in reality.

Ø Some things need to be considered by the Director General of Taxes in determining the
residence of a person or the domicile of the agency, among others domicile, residence
address, place of residence, family run business principal or other things that need to be
considered to facilitate the implementation of the fulfillment of obligations tax.

Income Tax Object

The object of income tax, ie any additional economic capability received or accrued by the
taxpayer, whether originating from Indonesia and outside Indonesia, which can be used for
consumption or to increase the wealth of the taxpayer concerned, the name and in any form.

Which includes Income Tax Object

1. Payment or compensation in respect of employment or services received or acquired,

including salaries, wages, allowances, fees, commissions, bonus, gratuity, pension, or
compensation in any other form, unless otherwise stipulated in the Act - this Act.

2. Gift of sweepstakes or work or activities, and awards

3. The operating profit

4. gains from the sale or transfer of property, including:

a. Gains from transfer of property to the company, partnerships, and other entities in lieu of
shares or equity

b. gains from the transfer of property to shareholders, partners or members acquired

company, association, and other funds

c. gains from a liquidation, merger, consolidation, expansion, split or acquisition, or

reorganization under any name or any form

d. gains from the transfer of property in the form of grants, aid or donations, except those
given to the family by blood in the direct lineage of the degree and religious bodies,
educational institutions, social agencies including foundations, cooperatives or private
persons who run micro and small enterprises, the provisions shall be further by the
Minister of Finance, as long as no relationship with business, employment, ownership,
or control between the parties concerned.

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 e. gains from the sale or transfer of part or all of the mining rights, participated in the
financing marks, or capitalization in the mining company.

5. The receipt of refunds of tax payments as an expense and an additional payment of tax
refund

6. interest including premiums, discounts and rewards for loan repayment guarantees

7.dividen, with the name and in any form, including dividends from insurance companies to
policyholders, and the distribution of net income cooperatives.

Dividends are included in the definition:

a. distribution of profit, directly or indirectly, with the name and in any form

b. repayment in a liquidation which exceeds the amount of paid-up capital

c. granting bonus shares performed without depositing including bonus shares through
capitalization of share premium

d. profit sharing daalm form of shares

e. Additional recording was done without depositing capital

f. an amount that exceeds the amount of the deposit his shares derived by a shareholder for
the repurchase of shares by the company in question

g. whole or partial repayment of paid-in capital, if in the past year earned a profit, unless the
refund is the result of the downsizing of the authorized capital (statutory) conducted
legally.

h. payments with respect to signs of profit included received as redemption signs of such
profits.

i. share of profit in connection with bond ownership

j. share of profit received by the policyholder

k. the distribution of net income to member cooperatives

l. the issuing company for the personal benefit of shareholders are charged as company
expenses.

8. royalties or fees for the use rights

Royalty is an amount paid or payable yag manner or any calculation, both periodic or
not, as consideration for:

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a) the use or right to use any copyright of literary, artistic or scientific work, patent, design or
model, plan, secret formula or process, trademark, or other forms of intellectual property
rights / industrial or other similar rights

b) the use of, or the right to use the equipment / supplies industrial, commercial or scientific

c) provision of knowledge or information in the fields of scientific, technical, industrial or

commercial.

d) provision of additional or supplementary assistance in connection with the use or right to

use those rights in a letter, use or right to use tools / equipment in letter b, or the provision
of knowledge or information on the letter c, in the form of:

1) acceptance of, or the right to receive the recorded image or sound recording or both,
which is distributed to the community via satellite, cable, optic fiber or similar
technology

2) The use or right of recording images or sound recording or both, for broadcast
television or radio broadcast / transmitted via satellite, cable, seratoptik, or similar
technology

3) the use or right to use some or all of the radio spectrum communications

e) the use or right to use a live image films (motion picture films), the film or video tape for
broadcast television or radio broadcasting vocal cords.

f) the release in whole or in part the rights associated with the use or administration of
intellectual property rights / industrial or other rights as mentioned above

9. rents and other income in connection with the use of property

10. receipt or acquisition of periodical payments

11. The gains from debt relief, but up to a certain amount stipulated by government
regulations

Debt relief by the parties indebted considered as income to the party that originally owed,
while for those indebted may be expensed.

12. exchange gain on foreign exchange

13. The gains from revaluation of assets

14. insurance premiums

15. The contributions received or accrued association of members consisting of a taxpayer

who carries on business or independent.

16. Additional net wealth derived from income not subject to tax

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17. pengashilan of sharia-based businesses

18. exchange for interest referred to in the Act governing the umuum provisions and
procedures of taxation.

19. The surplus of Bank Indonesia

Levies on Final Tax

• The principle of taxation under the Income Tax Act is unitary (global) taxation, which
means that all income from sources in various categories and consolidate into one entity
(unitary) basis of taxation. But we realize that culture, and the social, economic and
political community do not support the implementation of the ideal system. Therefore, a
simple taxation system established the system of tax deduction at a rate commensurate
final.

• The taxation is done by cutting (with holding) at the source, based on the gross income
(gross base), at a rate commensurate final. Gross means that the tax base is calculated based
on gross receipts, regardless of the cost and the state of being taxpayers. Rates worth it
intended to implement the principle of equal taxation for all taxpayers. While the final
(completed) are intended to simplify the taxation by treating the tax payments as repayment
completed tax liability on the tax object no other additional obligations again.

• Income subject to final tax will no longer be combined with other income and taxes are not
a tax credit. Neither income nor the tax no longer need to be reported in the Annual Tax
Return.

• Earnings below may be subject to final tax:

1. Income in the form of interest on deposits and other savings, interest on bonds and
government securities, and savings interest paid by the cooperative to cooperative
members a private person.

Penghasilan Batas Tarif Dasar Hukum

Bunga dari deposito & tabungan
≥Rp7.500.000 20% PP No. 131/2000
serta diskonto SBI
Surat Utang Negara - 20% PP No. 27/2008

Bunga Simpanan Koperasi ≥Rp240.000 10% PP No. 15/2009

Penghasilan Tarif Keterangan Dasar Hukum

15% WPDN dan BUT PP No. 16/2009

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 Sesuai dengan tarif P3B bagi
20%
Bunga dari Obligasi WPLN selain BUT
dengan kupon (dari jumlah bruto bunga sesuai dengan
masa kepemilikan Obligasi)
15% WPDN dan BUT
Sesuai dengan tarif P3B bagi
Diskonto dari Obligasi 20%
WPLN selain BUT
dengan kupon (dari selisih lebih harga jual atau nilai
nominal di atas harga perolehan Obligasi,
tidak termasuk bunga berjalan)
15% WPDN dan BUT
Sesuai dengan tarif P3B bagi
Diskonto dari Obligasi 20%
WPLN selain BUT
tanpa bunga
(dari selisih lebih harga jual atau nilai
nominal di atas harga perolehan Obligasi)
Bunga dan/atau
0% Tahun 2009 s.d. 2010
diskonto dari Obligasi
yang diterima dan/atau
5% Tahun 2011 s.d. 2013
diperoleh WP
reksadana yang
terdaftar pada BPPM 15% Tahun 2014 dan seterusnya
dan LK

2. Income in the form of raffle prizes.

(Rates 25% of the gross amount of lottery prizes, based on Government Regulation No.
132/2000)

3. Income from shares and other securities transactions, derivatives transactions traded on
the exchange, and the sale of shares or transfer of equity participation in the company's
partner received by the venture capital company.

Penghasilan Tarif Dasar Hukum

0,1% dari jumlah bruto
Transaksi Penjualan Saham PP No. 17/2009
nilai transaksi penjualan

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 Penjualan saham pendiri,
(kecuali saham pendiri perusahaan
pasangan usaha yang dimiliki oleh
perusahaan modal ventura)
Transaksi Derivatif
Penjualan saham atau pengalihan
penyertaan modal pada perusahaan
pasangannya yg diterima oleh
perusahaan modal ventura
ditambah dengan 5% dari
jumlah bruto nilai PP No. 17/2009
transaksi penjualan
2,5% dari margin awal PP No. 17/2009
0,1% dari jumlah bruto
nilai transaksi penjualan
PP No. 4/1995
saham atau pengalihan
penyertaan modal

4. Income from transfer of property in the form of land and / or buildings, construction
services business, real estate business, and rental of land and / or buildings.

Penghasilan Tarif* Dasar Hukum

5% dari jumlah bruto nilai
Pengalihan Hak atas tanah
pengalihan hak atas tanah PP No. 71/2008
dan/atau bangunan
dan/atau bangunan
Pengalihan hak atas Rumah
1% dari jumlah bruto nilai
Sederhana dan Rumah Susun PP No. 71/2008
pengalihan
Sederhana
* Awarded to individuals who have income above taxable income and the gross
amount of the transfer value ≥ Rp60.000.000, -

Penghasilan Tarif Dasar Hukum

10% dari jumlah bruto nilai
Persewaan tanah dan/atau
persewaan tanah dan/atau PP No. 5/2002
bangunan
bangunan

Construction Services business (Based on PP No. 51/2008)

Perencanaan* Pelaksanaan* Pengawasan*

Usaha Kecil 4% 2% 4%
Usaha Menengah/Besar 4% 3% 4%

Non Kualifikasi 6% 4% 6%

* Of the contract value services

5. Certain other income, which is regulated by or based on Government Regulation

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Exclusion Tax Object
• Exempted from the tax object is:

1. a) Any help or donations, including zakat received by amil zakat board or other amil zakat
institutions established or approved by the government and received by recipients who
are entitled or compulsory religious donations for recognized religious adherents to
religions recognized in Indonesia, which is received by religious institutions established
and approved by the government and received by recipients who are entitled, the
provisions stipulated by or based on government Regulation.

b) treasure in planned to donate received by the family of the blood in the direct lineage of
one degree, religious bodies, educational institutions, social agencies including
foundations, cooperatives, or private persons who run micro and small businesses, the
provisions stipulated by or based on regulation Finance, as long as no relationship with
business, employment, ownership, or control between the parties concerned.

2. Heritage

3. Assets including cash deposits received by an entity in exchange for shares or as a

substitute for equity

4. Replacement or compensation in connection with the work or services received or acquired

in kind and / or enjoyment of the taxpayer or the Government, unless given by non taxpayer,
the taxpayer is taxed in the final or taxpayer who uses a special calculation norm (deemed
profit)

5. Payment of an insurance company to an individual in connection with health insurance,

accident insurance, life insurance, dual-purpose insurance, and scholarship insurance.

6. Dividend or share of profits received or accrued by a limited liability company as a

taxpayer in the country, cooperatives, state-owned enterprises, or Regional-Owned
Enterprises, from the participation in the business entity established and domiciled in
Indonesia with the following requirements:
a. Dividends derived from retained earnings reserve
b. For a limited liability company, state-owned enterprises and regionally owned
enterprises that receive dividends, shares in the company paying dividend at least 25% of
the total capital deposited.

7. Fees received or accrued pension fund whose establishment was approved Minister of
Finance, both of which are paid by employers and employees.

8. Income from capital invested by pension funds in certain areas defined by the Ministry of

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Finance.

9. Section profits received or accrued by a member of a limited partnership whose capital is

not divided into shares, partnership, association, firm, and their partnership, including the
holders of units of collective investment contract.

10. Income received or accrued by a venture capital company in the form of profit
distribution of business partner that is established and conducting business or activities in
Indonesia, on the condition that the business partner agencies:

a. A micro, small, medium, or to operate in the business sectors that is regulated by or

under Regulation Minister of Finance.

b. Its shares are not traded on a stock exchange Indonesia

11. Scholarships that meet certain requirements provisions further stipulated by or based
PMK

12. The rest is derived by a non-profit agency or institution engaged in education and / or
research and development, which has been registered in the institution membidanginya,
reinvested in the form of facilities and infrastructure of educational activities and / or research
and development, within a maximum period of 4 years from obtaining the remainder over,
the provisions further stipulated by or based PMK

13. Help or compensation paid by the Social Security Agency to the particular taxpayer, the
provisions further stipulated by or based on the PMK.

Non-taxable income
• Non-taxable income per year is given the least amount of:

Status PTKP

self WPOP Rp. 15.840.000, 00

WP additional married Rp. 1.320.000, 00

Additional to a wife whose the income

combined with the income of the husband Rp. 15.840.000, 00

Dependents (at most 3 per family) Rp. 1.320.000,00

• The calculation of Non - taxable income determined by the status of the taxpayer at the
beginning of the tax year or in the early part of the tax year.

Taxable Income

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The tax rates applied to taxable income for:

a. An individual taxpayer in the country are as follows:

b. Corporate taxpayer in the country and permanent establishments amounted to 28%

(two twenty-eight percent).

Tax Object of BUT

Ø Which becomes taxable income of a permanent establishment:

a. Income from business or activities of the permanent establishment and from property
owned or controlled

b. Earnings headquarters of businesses or activities, the sale of goods or provision of

services in Indonesia similar to the ones performed or carried out by the permanent
establishment in Indonesia

c. Income Tax Article 26, derived by a central office, all there is an effective connection
between the permanent establishment with possessions or activities that provide income
in question

Ø Costs associated with the income referred to in letters b and c above may be deducted from
the income of the permanent establishment

Ø In determining the profits of a permanent establishment:

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 a. Central office administration costs are allowed to be charged is the cost associated with
business or activities of the permanent establishment, as determined by the Director
General of Taxes

b. Payments to the central office who are not allowed to be deducted as expenses are:

1. Royalties or other remuneration in respect of the use of property, patents or other

rights

2. The remuneration in connection with management services and other services

3. Interest, except interest with regard to the banking business

c. Payment as mentioned in paragraph b received or obtained from the central office is not
regarded as taxable income, except for interest relating to the banking business

2.2 Summary of UU No. 42 Year 2009

SUMMARY OF
UU NO. 42 YEAR 2009
ABOUT VALUE ADDED TAX AND LUXURY SALES TAX

Legal Basis for the imposition of Value Added Tax (VAT)

The legal basis for the imposition of VAT is Law No. 8 of 1983 on Value Added Tax on
Goods and Services and Sales Tax on Luxury Goods as amended by Act No. 42 of 2009
along with its implementing regulations.

Parties are obliged to levy the Value Added Tax (VAT)

Parties are obliged by law to paid VAT is a taxable enterprise(s)/ Pengusaha Kena Pajak
(PKP) that entrepreneurs who make delivery of taxable goods and / or rendering of taxable
services that are taxed based on the Law of Value Added Tax. While the definition of
entrepreneur is an individual or entity in any form which in the course of business or work,
produces goods, imported goods, exports of goods carry trading business, take advantage of
intangible goods from outside the Customs Area including export services, or utilize the
services from outside the Customs Area.

objects VAT
VAT is charged to:
 handover Taxable Goods customs areas which do by entrepreneurs;
 Taxable import Goods;

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  handover taxable service customs areas which do by entrepreneurs;
 utilization of taxable intangible goods from outside the Customs Area in the Customs
Area;
 utilization of taxable service from outside the Customs Area in the Customs Area;
 taxable export tangible Goods by businessman ; and
 Taxable export intangible Goods by businessman; or taxable export service by
businessman.

Besides the imposition of value added tax referred to in Article 4 paragraph (1), Also subject
to Sales Tax on Luxury Goods on:

a. handover Goods hit Taxes are classified luxurious conducted o leh entrepreneurs who
produce goods those in the Customs Area in activity business or work;
b. and imports Goods hit Taxes are classified luxurious

The type of goods that are not subject to VAT

The type of goods that are not subject to VAT are certain items in the following categories:
 goods result from mining or result from drilling being taken directly from source;
 Basic needs that very required by lot of people ;
 food and drinks are served in hotels, restaurants, shop, include food and beverages
either consumed in the place nor not including food and drinks were handed by
business service or catering; and
 money, gold bars, and letter worthwhile.
The type of services that are not subject to VAT
The type of services that are not subject to Value Added Tax is a particular service in a service
group as follows:
 service of health medical;
 service for social service;
 service delivery letter with stamps;
 service of finance;
 service of insurance;
 service of religious;
 service of education;
 service of art and entertainment;
 service of broadcasting is not is advertising;
 service of transport general in land and in water and service transport air in country
becomes part inseparable from service transport air outer country;
 service of power employment;
 service of hospitality;

17
  services are provided by Government in framework run government in general;
 service of provision parking place;
 service of public telephone metal money ;
 service of money delivery money with wesel pos; and
 service of food catering.

VAT rates
Value Added Tax rate is 10%.
Value Added Tax rate of 0% is applied on:
 export of taxable tangible Goods hit Tax tangible;
 export of taxable intangible Goods; and / or
 export of taxable service.
Tax rate of 10% mentioned above, can be converted into at least 5% and as high as 15%, the
change in tariffs regulated by the government.

VAT is assessed and the basis for the imposition of VAT

VAT is calculated by multiplying the rate by the Tax Base that is Sales Price, Value Import,
Export Value, or any other value. Another value regulated by or based on the Minister of
Finance.

The mechanism of the imposition of VAT

VAT charged by taxable Entrepreneur (PKP) to the other party is an output tax ( pajak
keluaran ). While the VAT charged by the other party to taxable enterprise(s) is an Input Tax.
Input tax in and the output tax credited in the same tax period. What is meant by tax period is
the calendar month ( bulan kalender ). For taxable enterprise(s) in production that have not
made the submission in taxable goods or services, Input Tax on the acquisition and / or
import of capital goods can be credited. Input tax can be credited but not yet credited with
output tax on the same tax period, can be credited on the next tax period no later than 3
months after the expiry of the relevant tax to the extent not deducted as an expense and not
yet examined
If in a tax period, Input Tax is larger than the Output Tax, the difference will be the
compensation for the next period.
If at the end of the book there is an excess of Input Tax, the excess of input tax can be
claimed for return.
Depositing VAT payable and VAT reporting
Depositing VAT by the taxable enterprise(s) should be collected at the latest month of the next
period and before the publishing of SPT and PPN. SPT and PPN submitted until the end of
month on the next period no later than the end of the month following the expiry of tax.

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Tax invoice
Tax Invoice is evidence of tax payment made by the taxable enterprise(s) (PKP) which make
delivery of taxable goods or rendering of Taxable Services.
taxable enterprise(s) shall make a Tax Invoice for each:
1. handover taxable Goods hit tax;
2. handover taxable service hit tax;
3. export of taxable tangible Goods; and / or
4. export of taxable service .
taxable enterprise(s) can make one Tax Invoice to covers the entire submission made to the
purchaser of taxable goods or the recipient of taxable services at the same during the first
month of the calendar.
Things that should be included in the Tax Invoice:
A Tax Invoice must be stated information on the delivery of taxable goods and / or rendering
of taxable services which shall contain:
1. name, address, and Number principal compulsory Taxes were handed taxable Goods
or taxable service ;
2. name, address, and Number principal compulsory of Tax buyer for taxable Goods or
receiver of taxable service ;
3. type goods or services, Price or price of Replacement, and discount;
4. Tax added Values that collected;
5. Tax added value on Luxury Goods collected;
6. code, number series, and date manufacture Invoice Tax; and
7. name and signature of Invoice Taxes.

Publishing of Tax Invoice:

Tax Invoice must be made:
1. on the time that taxable good or service handover;
2. on the time reception payment happen before handover of taxable Goods and / or
before handover of taxable service;
3. on the time of reception payment terms; or Another time set with or by regulation
Minister Finance.
In the case of Tax Invoice created covering the entire submission made to the purchaser of
taxable goods or the recipient of taxable services the same time during the first month of the
calendar, Tax Invoice must be made at the end of the month of delivery.

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 CHAPTER III
CONCLUSION AND SUGGESTION

3.1 Conclusion
This Income Resume explains most of the substance contained in the Income Tax Act
(UU PPh)No. 36 Year 2008. This resume explains the definition of income, subject to tax, the
incidence of subjective liability, tax object, taxation final, subject and object of the tax
exemption, costs, taxable income, up slightly on the BUT (Permanent Establishment).

The legal basis for the imposition of VAT is Law No. 8 of 1983 on Value Added Tax on
Goods and Services and Sales Tax on Luxury Goods as amended by Act No. 42 of 2009
along with its implementing regulations.
Parties are obliged by law to paid VAT is a taxable enterprise(s)/ Pengusaha Kena Pajak
(PKP) that entrepreneurs who make delivery of taxable goods and / or rendering of taxable
services that are taxed based on the Law of Value Added Tax. While the definition of
entrepreneur is an individual or entity in any form which in the course of business or work,
produces goods, imported goods, exports of goods carry trading business, take advantage of
intangible goods from outside the Customs Area including export services, or utilize the
services from outside the Customs Area.

1.2 Suggestion
It will be good if the Direktorat Jendral Pajak makes a summary for every tax
regulation, so people will more easy to find the point of view of a regulation.

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 BIBLIOGRAPHY

http://ketentuan.pajak.go.id/index.php?r=aturan/rinci&idcrypt=oJeko6A%3D

http://ketentuan.pajak.go.id/index.php?r=aturan/cetak&idcrypt=oJifpKE=

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