PPN (1)

Summary

The video discusses Indonesia's Value Added Tax (VAT), known as Pajak Pertambahan Nilai (PPN), which applies to transactions involving the delivery of taxable goods and/or services. It explains that PPN is due when these goods or services are delivered, with a focus on taxable goods being all items except those exempted by law. The script uses examples like food staples (which are exempt) and clarifies that VAT is calculated by multiplying the sale price by 10%. The speaker emphasizes understanding the taxable items and how the VAT payment process works for buyers and sellers.

Takeaways

• 📈 PPN (Value-Added Tax) is imposed on the transaction of delivering taxable goods and/or services.
• 📦 Taxable goods are all goods unless explicitly stated otherwise by law. Goods used for human consumption, such as basic foods (corn, rice), are generally exempt from PPN.
• 💼 Taxable services are all services unless explicitly exempted, such as formal education, which does not incur PPN.
• 🛑 PPN is payable when a transaction involving taxable goods or services occurs, with the seller required to remit the PPN to the government.
• 🔢 The PPN rate is 10% and is calculated based on the sales price or replacement price of the goods or services.
• 💡 Goods that are used for purposes other than human consumption, such as animal feed, are subject to PPN.
• 🎓 While formal education is exempt from PPN, non-formal training provided by taxable businesses may be subject to PPN.
• 💰 The buyer pays the PPN as part of the total transaction cost, and the seller remits the tax to the state.
• 🧾 PPN is calculated by multiplying the taxable base (price) by the 10% rate, adding the tax to the total payment amount.
• ⚖️ PPN can be viewed from two perspectives: from the buyer who pays the tax and from the seller who collects and remits the tax to the government.

Q & A

What is the definition of VAT (PPN) mentioned in the script?

VAT (PPN) is defined as a tax levied on the delivery of taxable goods and/or services.

When does VAT become payable?

VAT becomes payable when there is a transaction involving the delivery of taxable goods or services, or both.

What are taxable goods (BKP) according to the script?

Taxable goods (BKP) include all goods, except those specifically exempted by law.

What are some examples of non-taxable goods (BKP) mentioned in the script?

Non-taxable goods include basic foodstuffs, such as corn and rice, when used for human consumption.

How does the use of goods for purposes other than human consumption affect their VAT status?

If goods like corn or rice are used for purposes other than human consumption (e.g., animal feed), they become subject to VAT.

What constitutes taxable services (JKP) according to the script?

All services are taxable unless otherwise exempted by law, such as formal education.

Can you provide an example of non-taxable services?

An example of non-taxable services is formal education, such as tuition fees for schools.

How is VAT calculated according to the script?

VAT is calculated as 10% of the sale price or other taxable value, such as the replacement price.

What is the process for a seller and buyer regarding VAT payment?

The buyer pays the VAT included in the purchase price, and the seller is responsible for remitting the VAT to the government.

How is the payment of VAT viewed from both the buyer’s and seller’s perspectives?

From the buyer’s perspective, the VAT is part of the purchase price, while from the seller’s perspective, it is an obligation to remit the tax to the government.