Objek Pajak Pertambahan Nilai (PPN)

Summary

This video discusses Indonesian VAT (PPN) and luxury goods tax (PPnBM), focusing on their application within the customs area (daerah pabean). It covers the legal framework (UU No. 49/2009), explaining key provisions related to the taxation of goods and services both within and outside the customs area. The video highlights the Destination Principle, where VAT is imposed based on consumption, with a particular emphasis on the zero-rate for exports. Examples of various transactions, including imports, exports, and intellectual property rights, help illustrate these tax laws in practical contexts, offering valuable insights for businesses involved in cross-border trade.

Takeaways

• 😀 Daerah Pabean (Customs Area) includes Indonesia's land, waters, and airspace, as well as certain places beyond its borders within a 200-mile maritime zone and continental shelf.
• 😀 The Indonesian VAT and Luxury Goods Tax laws are governed by Law No. 49/2009, which outlines the legal framework for taxation on goods and services.
• 😀 The Destination Principle applies to VAT, meaning tax is collected where goods and services are consumed, not where they are produced or imported.
• 😀 Imported goods (BKP) that enter Indonesia are subject to VAT, with customs authorities (DJBC) responsible for collecting the tax.
• 😀 VAT is applicable to the transfer of both goods (BKP) and services (JKP) within the customs area, as long as the transaction involves business or professional activities.
• 😀 Exports of goods and intellectual property (IP) from Indonesia are typically exempt from VAT, but exporters can claim VAT credits on related purchases.
• 😀 Intellectual property rights, such as trademarks and copyrights, are subject to VAT when exported outside Indonesia.
• 😀 Certain activities related to goods and services, like repairs or consulting services, can be subject to VAT depending on whether they are linked to export activities.
• 😀 Real estate transactions, such as the sale or construction of property (KMS), may incur VAT based on the value added during construction or renovation.
• 😀 Some assets, such as machinery or inventory not intended for resale, are exempt from VAT under specific circumstances, helping businesses avoid unnecessary taxation.

Q & A

What is the primary focus of the video script?

The video script focuses on explaining the Indonesian Value-Added Tax (PPN) law, particularly its application to objects within the customs areas (daerah pabean). It also covers various provisions such as tax on goods (BKP), services (JKP), and special cases related to imports, exports, and non-saleable assets.

What is meant by 'Customs Areas' (Daerah Pabean) in the context of this video?

'Customs Areas' refer to the regions in Indonesia where customs laws apply. These areas include the country's land, airspace, territorial waters, and continental shelf. The PPN law applies to transactions within these areas, such as the delivery of goods and services.

What does the 'Destination Principle' refer to in the context of Indonesian PPN?

The 'Destination Principle' refers to the concept that the place where goods and services are consumed determines where PPN is charged. For example, if goods are consumed within Indonesia, PPN is applied in Indonesia.

What are BKP (Barang Kena Pajak) and JKP (Jasa Kena Pajak) in the PPN law?

BKP (Taxable Goods) refers to both tangible and intangible goods that are subject to PPN when transferred for business activities. JKP (Taxable Services) refers to services that are also subject to PPN, such as consulting or legal services, when provided within the customs areas.

How is PPN applied to imported goods in Indonesia?

Imported goods are subject to PPN when they enter Indonesia's customs areas. The tax is collected by the Directorate General of Customs and Excise (DJBC), and it applies to both tangible and intangible goods imported for business purposes.

Why is the export of goods from Indonesia subject to a 0% PPN rate?

The 0% PPN rate on exports is designed to encourage international trade by making Indonesian goods more competitive in global markets. This policy aims to reduce trade barriers and stimulate the economy by increasing exports.

What is the significance of Article 16d in relation to non-saleable assets?

Article 16d addresses the taxation of non-saleable assets, such as machinery or equipment used for internal business purposes rather than for resale. These items are generally exempt from PPN because they are not part of commercial transactions.

What is KMS (Kegiatan Membangun Sendiri) and how does it relate to PPN?

KMS (Self-Build Activities) refers to construction activities that add value to land or property. According to the PPN law, these activities are subject to tax because they increase the taxable value of the property being built.

Are there any exemptions to PPN for vehicles in Indonesia?

Yes, certain vehicles like sedans and station wagons are exempt from PPN unless they are used for commercial purposes, such as for resale or rental. This exemption applies to vehicles that are not part of a business inventory.

What is the tax obligation for businesses exporting goods or services from Indonesia?

For businesses exporting goods or services from Indonesia, they are generally required to apply a 0% PPN rate on exports. However, they are still allowed to credit the VAT they paid on related goods and services used in the export process, ensuring they don't face double taxation.