Bea Meterai 2021

Summary

This video discusses Indonesia's stamp duty (materai) law, focusing on its updates as per Law No. 10 of 2020. It explains the purpose of the law, which aims to promote equality between paper and electronic documents, support the public and SMEs, and enhance efficiency. The script also covers the types of documents that are subject to stamp duty, exemptions, and the applicable rates. It highlights the procedures for stamp duty payment, including the use of physical, electronic, and other forms of stamps, as well as penalties for non-compliance and fraud.

Takeaways

• 😀 The main objective of the law is to ensure equality between paper and electronic documents, support the wider community and MSMEs, and enhance simplicity and effectiveness.
• 😀 The 'materai' (stamp duty) is a tax applied to documents, which includes written, printed, or electronic documents that serve as evidence or information.
• 😀 The law establishes that 'materai' is charged once per document, and covers various types of documents including agreements, certificates, and other legal instruments.
• 😀 Some documents, such as those related to personal and property transactions, contracts, and legal proceedings, are subject to stamp duty under this law.
• 😀 The new law increases the threshold for the value of documents subject to 'materai' from IDR 250,000 to IDR 5,000,000.
• 😀 'Materai' is not applied to documents such as personal identification, receipts for salary or pension, government payments, or documents from specific financial institutions.
• 😀 The fixed rate for 'materai' is IDR 10,000, but it can be adjusted by the government after consulting with the DPR (Indonesian Parliament).
• 😀 'Materai' is required when the document is signed, for example, contracts or documents submitted to courts as evidence.
• 😀 In the case of documents issued by two or more parties, 'materai' is to be paid by each recipient unless agreed otherwise.
• 😀 Special exemptions to 'materai' include documents related to land or building transfers for social-economic purposes, and international agreements.
• 😀 Failure to pay 'materai' properly can result in administrative penalties, including fines, and the document may be rejected by authorities.

Q & A

What is the primary purpose of the law mentioned in the script?

The primary purpose of the law is to ensure equality between paper and electronic documents, prioritize the needs of the public and MSMEs, and increase simplicity and effectiveness through the implementation of electronic stamps.

What is a 'materai' (stamp duty) as described in the script?

A 'materai' is a tax imposed on documents, which can be handwritten, printed, or electronic. It is used as proof or evidence of a legal event, typically in civil matters.

What types of documents are subject to 'materai' in Indonesia?

Documents that are related to civil matters, such as agreements, statements, contracts, and documents used as evidence in court, are subject to 'materai'. This includes financial documents like bond transactions and contracts.

What is the new threshold for documents that require stamp duty, as per the updated law?

The new threshold for documents requiring 'materai' has been raised from 250,000 IDR to documents with a nominal value of more than 5 million IDR.

Which documents are exempt from stamp duty under the law?

Documents related to the movement of people and goods, such as receipts, wage payments, pensions, and other official payments from the government or banks, are exempt from stamp duty. Documents related to internal organizational purposes are also exempt.

How much is the stamp duty ('materai') for applicable documents?

The stamp duty for applicable documents is set at 10,000 IDR, although this rate may be adjusted by government regulation after consultation with the DPR (Indonesian Parliament).

Who is responsible for paying the 'materai' (stamp duty) for documents?

For one-sided documents, the recipient of the document is responsible for paying the stamp duty. For documents signed by two or more parties, each party receiving the document must pay the stamp duty, unless otherwise agreed.

What happens if the stamp duty is not paid correctly?

If the stamp duty is not paid or underpaid, there may be penalties. The unpaid stamp duty is subject to administrative penalties of up to 100% of the unpaid amount.

What are the types of 'materai' (stamp duty) available for use?

There are three types of stamp duty: physical stamps ('materai tempel'), electronic stamps, and other forms of digital or machine-generated stamps, each with specific features for authentication and security.

What is the penalty for counterfeit or illegally produced 'materai'?

The penalty for producing or using counterfeit 'materai' includes imprisonment for up to 7 years and a fine of up to 500 million IDR. Similarly, those who possess or distribute fake stamps face similar penalties.