"Sejarah PPN | Kelompok 1 | Akademi Perpajakan Panca Bhakti Pontianak"

Summary

This video discusses the history, basic concepts, characteristics, and legal foundation of Value Added Tax (VAT) in Indonesia. It explains that VAT was introduced in 1983 to replace the sales tax system, and has undergone several amendments since then. The video highlights the core principle of VAT—taxing only the value added at each stage of production or distribution. It also covers its characteristics, including being an indirect tax and its application across multiple stages. Lastly, the video details the legal framework governing VAT, including key laws and regulations.

Takeaways

• 😀 PPN (Value Added Tax) was first implemented in Indonesia in 1983, replacing the sales tax system in place since 1951.
• 😀 The first law governing PPN was Law No. 8 of 1983, and since then, the law has undergone four revisions to adapt to changing economic conditions.
• 😀 The latest revision is Law No. 7 of 2021, which includes tax harmonization policies and sets the PPN rate at 12% starting in 2025.
• 😀 PPN is a tax imposed on the value added at each stage of production or distribution of goods and services, not on the goods or services themselves.
• 😀 An example of how PPN works: A producer buys materials for Rp 10,000 and sells the finished product for Rp 15,000. PPN is levied on the Rp 5,000 value added.
• 😀 PPN has several characteristics, including being an indirect tax, where the burden is passed on to consumers, and being based on the value added at each distribution stage.
• 😀 PPN is considered an objective tax because it is applied based on the goods or services consumed, regardless of the income of the taxpayer.
• 😀 The PPN system is designed to prevent double taxation by allowing businesses to credit the PPN they paid on purchases from other taxable entrepreneurs (PKP).
• 😀 Tax collection is done through invoices, and since October 2020, PKP are required to use e-invoices for more efficient administration and to prevent misuse.
• 😀 The legal basis for PPN includes Law No. 8 of 1983, Law No. 11 of 1994, Law No. 42 of 2009, and regulations like PMK No. 197/2013, which governs reporting requirements for PKP with sales exceeding Rp 4.8 billion.

Q & A

When did Indonesia implement the Value Added Tax (PPN) system?

Indonesia implemented the Value Added Tax (PPN) system in 1983, replacing the previous sales tax system that was in place since 1951.

What was the significance of Law No. 8 of 1983 in relation to PPN?

Law No. 8 of 1983 was significant as it marked the formal implementation of the PPN system in Indonesia, replacing the previous sales tax system.

How many times has the PPN law been revised in Indonesia, and when was the last revision?

The PPN law in Indonesia has been revised four times. The latest revision was through Law No. 7 of 2021, which introduced changes related to the harmonization of tax regulations and the upcoming 12% PPN rate by 2025.

What is the basic concept of PPN in Indonesia?

PPN is a tax imposed on each stage of production or distribution of goods and services, based on the added value at each stage rather than on the total value of the goods or services.

Can you give an example of how PPN is calculated?

For example, if a producer buys raw materials for IDR 10,000 and sells the finished product for IDR 15,000, the PPN is applied to the IDR 5,000 value added, not the full selling price.

What are some key characteristics of PPN?

Key characteristics of PPN include being an indirect tax (passed onto consumers), an objective tax (based on consumption, not income), a multistage levy (applied at every production or distribution stage), and preventing double taxation (only charged on added value).

How is PPN collected in Indonesia?

PPN is collected through invoices, and since October 1, 2020, taxable entrepreneurs (PKP) are required to use e-invoices to streamline administration and prevent misuse.

What is the significance of the 12% PPN rate scheduled for 2025?

The 12% PPN rate, scheduled for implementation in 2025, is part of the ongoing changes introduced under Law No. 7 of 2021 as part of efforts to harmonize tax regulations in Indonesia.

Which law governs the implementation of PPN in Indonesia, and what does it cover?

The implementation of PPN in Indonesia is primarily governed by Law No. 8 of 1983, which outlines the taxation on the transfer of taxable goods and services, as well as the applicable PPN rates.

What are the responsibilities of taxable entrepreneurs (PKP) under the PPN system?

Taxable entrepreneurs (PKP) are responsible for collecting PPN on behalf of the government, reporting their PPN liabilities, and ensuring proper invoicing. They are also required to report PPN if their sales exceed 4.8 billion IDR.