Tax Flash KIB April 2022

1. 1
TAX FLASH
KIB E-newsletter April 2022
This Issue:
- Increase in VAT
Rate
- Digitalization of
MSMEs
- E-Meterai
- TakTik Tax Series 1
The increase in VAT rate to
11% in accordance with Law
No. 7/2021 concerning
Harmonization of Tax
Regulations (HPP Law) has
officially applied on April 1,
2022. According to Minister of
Finance Sri Mulyani, the VAT
rate in other countries that are
members of the Organization
for Economic Cooperation and
Development (OECD) is at
15%. So according to her, there
will be no problem with the
increase in VAT of 1% for
Indonesia.
Kenaikan tarif PPN menjadi
11% sesuai Undang-Undang
Nomor 7/2021 tentang
Harmonisasi Peraturan
Perpajakan (UU HPP) telah
resmi berlaku pada 1 April
2022. Menurut Menteri
Keuangan Sri Mulyani, tarif
PPN di negara-negara yang
tergabung dalam Organisasi
Kerja Sama dan Pembangunan
Ekonomi (OECD) berada di
posisi 15%. Sehingga
menurutnya, tidak akan ada
masalah atas kenaikan PPN
yang sebesar 1% bagi
Indonesia.
"Taxes are mutual
cooperation by the
Indonesian people
from the economic
side of the relatively
well-off”
~ Sri Mulyani (2022)
Increase in
VAT Rate
Kenaikan
Tarif PPN
Isu Ini:
- Kenaikan Tarif PPN
- Digitalisasi UMKM
- E-Meterai
- Seri 1 TakTik Tax

2. 2
Ajib Hamdani from the Accounting and Taxation
Study Sector of the Association of Indonesian
Company estimates that a 1% increase in VAT rate
will affect people's purchasing power and
enhance economic growth targets.
Based on the HPP Law, there are several types of
goods that are exempt from VAT:
- Food and drinks served in hotels,
restaurants, stalls, and its kind
- Money and gold bars for the benefit of the
country's foreign exchange reserves and
securities
- Religious services
- Arts and entertainment services
- Hospitality services, include rental
services for rooms and/or hotel spaces
- Services provided by the government in
order to operate the government in
general
- Parking space accommodation services
- Cook and catering services
- Basic goods (rice, grain, corn, sago,
soybeans, salt, meat, eggs, milk without
added sugar, fruits, vegetables) needed
by the people.
Ajib Hamdani dari Bidang Kajian Akuntansi dan
Perpajakan Asosiasi Emiten Indonesia
memperkirakan kenaikan yang sebesar 1% pada
tarif PPN akan berpengaruh terhadap daya beli
masyarakat dan meningkatkan target
pertumbuhan ekonomi.
Berdasarkan UU HPP, terdapat beberapa jenis
barang yang dibebaskan dari PPN:
- Makanan dan minuman yang disajikan di
hotel, restoran, rumah makan, warung,
dan sejenisnya
- Uang dan emas batangan untuk
kepentingan cadangan devisa negara dan
surat berharga
- Jasa keagamaan
- Jasa kesenian dan hiburan
- Jasa perhotelan, meliputi jasa penyewaan
kamar dan/atau ruangan hotel
- Jasa yang disediakan oleh pemerintah
dalam rangka menjalankan pemerintahan
secara umum
- Jasa penyediaan tempat parkir
- Jasa boga dan katering
- Barang kebutuhan pokok (beras, gabah,
jagung, sagu, kedelai, garam, daging,
telur, susu tanpa tambahan gula, buah-
buahan, sayur-sayuran) yang dibutuhkan
rakyat.

3. 3
There is a new paragraph in Article 8A, namely
"VAT-in on the acquisition of Taxable Goods
and/or Taxable Services, import of Taxable Goods,
as well as the use of Intangible Taxable Goods
and/or utilization of Taxable Services from outside
the Customs Area within the Customs Area, which
in calculating VAT payable using the Tax Basis in
the form of other values as intended in paragraph
(1), can be credited."
There are also changes to the acquisition and
maintenance of vehicles in the form of sedans and
station wagons unless they are merchandise or
leased, included as a type of expenditure whose
VAT-in can be credited.
In addition to the 11% increase in VAT, there are
17 new VAT-related regulations that need to be
considered:
1. PER-03/PJ/2022 – Tax Invoice
Regulates changes to the inclusion of NIK /
passport number, filling in the type of goods
in the tax invoice, foreign currency
transactions, the serial number of tax
invoices, transaction codes, resetting e-Faktur
signers, H2H e-Faktur applications, upload
deadline on e-Faktur, resetting sales invoices,
information of VAT facilities in e-Faktur,
resetting of Retail Merchant Taxable
Enterprises (PKP) Tax Invoices, and tax
disputes related to VAT-in.
Terdapat penambahan ayat baru pada Pasal 8A
yaitu “Pajak Masukan atas perolehan Barang Kena
Pajak dan/atau Jasa Kena Pajak, impor Barang
Kena Pajak, serta pemanfaatan Barang Kena Pajak
Tidak Berwujud dan/atau pemanfaatan Jasa Kena
Pajak dari luar Daerah Pabean di dalam Daerah
Pabean, yang dalam penghitungan Pajak
Pertambahan Nilai terutang menggunakan Dasar
Pengenaan Pajak berupa nilai lain sebagaimana
dimaksud pada ayat (1), dapat dikreditkan.”
Terdapat juga perubahan pada perolehan dan
pemeliharaan kendaraan bermotor berupa sedan
dan station wagon, kecuali merupakan barang
dagangan atau disewakan termasuk menjadi jenis
pengeluaran yang Pajak Masukan nya dapat
dikreditkan.
Selain kenaikan tarif PPN sebesar 11%, terdapat
17 peraturan baru terkait PPN yang perlu
diperhatikan:
1. PER-03/PJ/2022 - Faktur Pajak
Mengatur perubahan atas pencantuman
NIK/nomor paspor, pengisian jenis barang
dalam Faktur Pajak, transaksi dalam mata
uang asing, pemberian nomor seri faktur
pajak, kode transaksi, pengaturan kembali
penanda tangan e-faktur, aplikasi e-faktur
H2H, pembatasan waktu upload e-faktur,
pengaturan kembali faktur penjualan,
keterangan fasilitas PPN dalam e-Faktur,
pengaturan kembali Faktur Pajak PKP
Pedagang Eceran, dan sengketa pajak terkait
dengan Pajak Masukan.

4. 4
2. PMK-58/PMK.03/2022 - Appointment of
Other Parties as Tax Collectors and
Procedures for Collecting, Depositing,
and/or Tax Reporting by Other Parties for
Procurement of Goods and/or Services
Transactions through the Government
Procurement Information System
Regulates the procurement of goods and/or
services taxed by Other Parties through the
Procurement Information System consists of
online retail procurement and procurement
marketplace, the delivery of goods and/or
services includes submission to government
agencies and parties other than government
agencies in the Procurement Information
System, taxes collected by Other Parties
including Income Tax (PPh) Article 22, VAT,
and sales tax on luxury goods (PPnBM), using
Unification of Tax Return and VAT Tax Return
1107 PUT for Other Parties.
3. PMK-59/PMK.03/2022 - Procedures for
Registration & Elimination of Tax ID (NPWP),
Inauguration & Revocation of PKP
Inauguration, and Deduction &/ Collection,
Deposit, & Tax Reporting for Government
Agencies
Regulates the exemption of Income Tax (PPh)
4(2), 15, 21, 22, 23, VAT, and PPnBM
deductions and/or collection by Government
Agencies for transactions made through the
Government Procurement Information System
and regulating tax collection treatment for
transactions using government credit cards for
regional governments and village
governments treated the same as for
transactions using central government credit
cards.
2. PMK-58/PMK.03/2022 - Penunjukkan Pihak
Lain Sebagai Pemungut Pajak dan Tata Cara
Pemungutan, Penyetoran, dan/atau
Pelaporan Pajak yang Dipungut oleh Pihak
Lain atas Transaksi Pengadaan Barang
dan/atau Jasa melalui Sistem Informasi
Pengadaan Pemerintah
Mengatur transaksi pengadaan barang
dan/atau jasa dipungut pajak oleh Pihak Lain
melalui Sistem Informasi Pengadaan terdiri
dari ritel daring pengadaan dan marketplace
pengadaan, penyerahan barang dan/atau
jasa meliputi penyerahan kepada instansi
pemerintah dan pihak selain instansi
pemerintah dalam Sistem Informasi
Pengadaan, pajak yang dipungut oleh Pihak
Lain meliputi pajak penghasilan (PPh) Pasal
22, PPN, dan pajak penjualan atas barang
mewah (PPnBM), menggunakan SPT Masa
Pajak Penghasilan Unifikasi dan SPT Masa
PPN 1107 PUT bagi Pihak Lain.
3. PMK-59/PMK.03/2022 - Tata Cara
Pendaftaran & Penghapusan NPWP,
Pengukuhan & Pencabutan Pengukuhan
PKP, serta Pemotongan &/ Pemungutan,
Penyetoran, & Pelaporan Pajak Bagi Instansi
Pemerintah
Mengatur pengecualian pemotongan
dan/atau pemungutan pajak penghasilan
(PPh) 4(2), 15, 21, 22, 23, PPN, dan PPnBM
oleh Instansi Pemerintah untuk transaksi
yang dilakukan melalui Sistem Informasi
Pengadaan Pemerintah dan mengatur
perlakuan pemungutan pajak untuk transaksi
yang menggunakan kartu kredit pemerintah
bagi pemerintah daerah dan pemerintah
desa menjadi sama dengan perlakuan untuk
transaksi yang menggunakan kartu kredit
pemerintah pusat.

5. 5
4. PMK- 60/PMK.03/2022 - Procedures for The
Appointment of Collectors, Collection,
Deposits, and Reporting of Value Added Tax
on the Utilization of Intangible Taxable Goods
and/or Taxable Services from Outside the
Customs Area Within the Customs Area
Through the Trade Through Electronic
Systems (PMSE)
Regulates foreign traders or service providers
who conduct transactions with buyers and/or
service recipients through foreign PMSE
organizers or domestic PMSE organizers, VAT
charged on the use of intangible taxable goods
and/or services from outside the Customs Area
within the Customs Area is collected,
deposited, and reported by merchants,
providers, organizers of foreign or domestic
PMSE appointed as PMSE VAT collectors; and
issue commercial invoices, billing, order
receipts, or similar documents. Regulates the
11% VAT rate, which comes into effect on April
1st
, 2022, the details of VAT transactions
collected for the quarterly report, and the
annual report contained details of VAT
transactions collected in the quarterly report.
5. PMK-61/PMK.03/2022 - Value Added Tax on
Self-Building Activities
Regulates the Self-Building Activities, which
are building activities that increases the area
of a pre-existing building; and building
activities by other parties for individuals or
entities, but VAT on such activities is not
collected by other parties. Tax basis of VAT on
Self-Building Activities in certain value of the
amount of costs incurred and / or paid to build
the building for each fiscal period until the
building is completed, excluding the cost of
land acquisition. VAT charged is obtained from
2.2 percent of the tax basis, the acquisition of
taxable goods and/or services in connection
with SBA cannot be credited, while the VAT
listed in the Tax Payment Invoice of SBA’s VAT
(certain documents) can be credited.
4. PMK- 60/PMK.03/2022 - Tata Cara
Penunjukan Pemungut, Pemungutan,
Penyetoran, Dan Pelaporan Pajak
Pertambahan Nilai Atas Pemanfaatan Barang
Kena Pajak Tidak Berwujud Dan/Atau Jasa
Kena Pajak Dari Luar Daerah Pabean Di Dalam
Daerah Pabean Melalui Perdagangan Melalui
Sistem Elektronik (PMSE)
Mengatur pedagang atau penyedia jasa luar
negeri yang melakukan transaksi dengan
pembeli dan/atau penerima jasa melalui
penyelenggara PMSE luar negeri atau
penyelenggara PMSE dalam negeri, PPN yang
terutang atas pemanfaatan BKP tidak
berwujud dan/atau JKP dari luar Daerah
Pabean di dalam Daerah Pabean dipungut,
disetorkan, dan dilaporkan oleh pedagang,
penyedia, penyelenggara PMSE luar negeri
atau dalam negeri yang ditunjuk sebagai
pemungut PPN PMSE; dan menerbitkan
commercial invoice, billing, order receipt, atau
dokumen sejenis. Mengatur tarif PPN 11%,
yang mulai berlaku pada tanggal 1 April 2022,
rincian transaksi PPN yang dipungut untuk
laporan triwulanan, dan laporan tahunan telah
memuat rincian transaksi PPN yang dipungut
dalam laporan triwulanan.
5. PMK-61/PMK.03/2022 - Pajak Pertambahan
Nilai atas Kegiatan Membangun Sendiri
Mengatur tentang Kegiatan Membangun
Sendiri yaitu kegiatan membangun yang
menambah luas bangunan yang sudah ada
sebelumnya; dan kegiatan membangun
bangunan oleh pihak lain bagi orang pribadi
atau badan, tetapi PPN atas kegiatan tersebut
tidak dipungut oleh pihak lain. DPP PPN
Kegiatan Membangun Sendiri berupa nilai
tertentu sebesar jumlah biaya yang
dikeluarkan dan/atau yang dibayarkan untuk
membangun bangunan untuk setiap masa
pajak sampai dengan bangunan selesai, tidak
termasuk biaya perolehan tanah. PPN
Terutang diperoleh dari 2,2 persen dari DPP,
perolehan BKP dan/atau JKP sehubungan
dengan KMS tidak dapat dikreditkan,
sedangkan PPN yang tercantum dalam SSP PPN
KMS (dokumen tertentu) dapat dikreditkan.

6. 6
6. PMK-62/PMK.03/2022 - Other values as the
tax basis and certain amounts collected and
deposited in the calculation of Value Added
Tax on the delivery of taxable goods in the
form of certain Liquefied Petroleum Gas
Regulates the delivery of Certain LPG which the
share of prize is subsidized is the delivery of
Certain LPG from Business Entities to the
Government paid through Certain LPG
subsidies, consisting of the subsidy of price and
Value Added Tax. Meanwhile, on the delivery
of certain LPG which the share of prize is not
subsidized will be subjected to VAT at the point
of handover of the Business Entity or the point
of handover of the Agent or base. In the
making of a Tax Invoice, for the subsidized
share of price, the Business Entity submits a
request for payment of subsidies to the Budget
User Authority and for the unsubsidized share
of price made at the time of delivering Certain
LPG or at the time of payment.
7. PMK-63/PMK.03/2022 – VAT on Tobacco
Product Submission
Regulates the charges of VAT on the delivery of
tobacco products made domestically by the
Producer at the time of ordering the excise
tape or those made abroad by the Importer at
the time of ordering the excise tape. The
calculation of VAT on the delivery of tobacco
products is the VAT rate multiplied by the tax
basis obtained from 100/(100+t) multiplied by
the Retail Selling Price. As the 11% VAT rate
that has been applied, the calculation becomes
9.9% multiplied by the Retail Selling Price.
6. PMK-62/PMK.03/2022 - Nilai lain sebagai
dasar pengenaan pajak dan besaran tertentu
yang dipungut dan disetor dalam
penghitungan Pajak Pertambahan Nilai atas
penyerahan barang kena pajak berupa
Liquefied Petroleum Gas tertentu
Mengatur penyerahan LPG Tertentu yang
bagian harganya disubsidi merupakan
penyerahan LPG Tertentu dari Badan Usaha ke
Pemerintah yang dibayar melalui subsidi LPG
Tertentu, terdiri dari subsidi harga dan Pajak
Pertambahan Nilai. Sedangkan, atas
penyerahan LPG tertentu yang bagian
harganya tidak disubsidi akan dipungut PPN
pada titik serah Badan Usaha atau titik serah
Agen atau pangkalan. Dalam pembuatan
Faktur Pajak, untuk bagian harga disubsidi
maka Badan Usaha mengajukan permintaan
pembayaran subsidi kepada Kuasa Pengguna
Anggaran dan untuk bagian harga yang tidak
disubsidi dibuat pada saat menyerahkan LPG
Tertentu atau saat pembayaran.
7. PMK-63/PMK.03/2022 – PPN atas
Penyerahan Hasil Tembakau
Mengatur pengenaan PPN atas penyerahan
hasil tembakau yang dibuat di dalam negeri
oleh Produsen pada saat melakukan
pemesanan pita cukai maupun yang dibuat di
luar negeri oleh Importir pada saat melakukan
pemesanan pita cukai. Perhitungan PPN atas
penyerahan hasil tembakau yaitu tarif PPN
dikali dengan DPP yang diperoleh dari
100/(100+t) dikalikan dengan Harga Jual
Eceran. Atas tarif PPN 11% yang sudah berlaku
maka perhitungan menjadi 9,9% dikalikan
dengan Harga Jual Eceran.

7. 7
8. PMK-62/PMK.03/2022 - Other values as the
tax basis and certain amounts collected and
deposited in the calculation of Value Added
Tax on the delivery of taxable goods in the
form of certain Liquefied Petroleum Gas
Regulates the delivery of Certain LPG which the
share of prize is subsidized is the delivery of
Certain LPG from Business Entities to the
Government paid through Certain LPG
subsidies, consisting of the subsidy of price and
Value Added Tax. Meanwhile, on the delivery
of certain LPG which the share of prize is not
subsidized will be subjected to VAT at the point
of handover of the Business Entity or the point
of handover of the Agent or base. In the
making of a Tax Invoice, for the subsidized
share of price, the Business Entity submits a
request for payment of subsidies to the Budget
User Authority and for the unsubsidized share
of price made at the time of delivering Certain
LPG or at the time of payment.
9. PMK-63/PMK.03/2022 – VAT on Tobacco
Product Submission
Regulates the charges of VAT on the delivery of
tobacco products made domestically by the
Producer at the time of ordering the excise
tape or those made abroad by the Importer at
the time of ordering the excise tape. The
calculation of VAT on the delivery of tobacco
products is the VAT rate multiplied by the tax
basis obtained from 100/(100+t) multiplied by
the Retail Selling Price. As the 11% VAT rate
that has been applied, the calculation becomes
9.9% multiplied by the Retail Selling Price.
10. PMK-64/PMK.03/2022 – Value Added Tax on
The Delivery of Certain Agricultural Goods
(BHPT)
Regulates taxes on Certain Agricultural Goods
(BHPT), VAT on Certain Agricultural Products
Goods is subject to a rate of 1.1% of the selling
price for the submission of the related BHPT,
8. PMK-62/PMK.03/2022 - Nilai lain sebagai
dasar pengenaan pajak dan besaran tertentu
yang dipungut dan disetor dalam
penghitungan Pajak Pertambahan Nilai atas
penyerahan barang kena pajak berupa
Liquefied Petroleum Gas tertentu
Mengatur penyerahan LPG Tertentu yang
bagian harganya disubsidi merupakan
penyerahan LPG Tertentu dari Badan Usaha ke
Pemerintah yang dibayar melalui subsidi LPG
Tertentu, terdiri dari subsidi harga dan Pajak
Pertambahan Nilai. Sedangkan, atas
penyerahan LPG tertentu yang bagian
harganya tidak disubsidi akan dipungut PPN
pada titik serah Badan Usaha atau titik serah
Agen atau pangkalan. Dalam pembuatan
Faktur Pajak, untuk bagian harga disubsidi
maka Badan Usaha mengajukan permintaan
pembayaran subsidi kepada Kuasa Pengguna
Anggaran dan untuk bagian harga yang tidak
disubsidi dibuat pada saat menyerahkan LPG
Tertentu atau saat pembayaran.
9. PMK-63/PMK.03/2022 – PPN atas
Penyerahan Hasil Tembakau
Mengatur pengenaan PPN atas penyerahan
hasil tembakau yang dibuat di dalam negeri
oleh Produsen pada saat melakukan
pemesanan pita cukai maupun yang dibuat di
luar negeri oleh Importir pada saat melakukan
pemesanan pita cukai. Perhitungan PPN atas
penyerahan hasil tembakau yaitu tarif PPN
dikali dengan DPP yang diperoleh dari
100/(100+t) dikalikan dengan Harga Jual
Eceran. Atas tarif PPN 11% yang sudah berlaku
maka perhitungan menjadi 9,9% dikalikan
dengan Harga Jual Eceran.
10. PMK-64/PMK.03/2022 – Pajak Pertambahan
Nilai atas Penyerahan Barang Hasil Pertanian
Tertentu
Mengatur pajak atas Barang Hasil Pertanian
Tertentu (BHPT), PPN atas Barang Hasil
Pertanian Tertentu dikenakan tarif 1,1% dari
harga jual atas penyerahan BHPT terkait,

8. 8
Taxable Enterprises are obliged to issue Tax
Invoices (FP) when handing over certain
Agricultural Products, VAT-in on the
acquisition of Taxable Goods / Services,
imports of Taxable Goods, as well as the use of
intangible Taxable Goods and / or Services
utilization from outside the customs area
within the customs area in connection with
BHPT submission activities cannot be credited.
11. PMK-65/PMK.03/2022 - Value Added Tax on
The Delivery of Used Vehicle
Regulates VAT on the delivery of used vehicles,
Taxable Enterprises that can apply this
provision is Taxable Enterprises used vehicle
sellers who carry out certain business activities
in the form of handing over used motor
vehicles, either in whole or in part and not a
conformational submission. VAT-out is
obtained using 10 percent VAT rate x
conformation VAT rate x Selling Price. The
effective rate is 1.1 percent x Selling Price,
which comes into effect on April 1, 2022. VAT-
in on the acquisition of Taxable Goods /
Services, imports of Taxable Goods, as well as
the use of intangible Taxable Goods and / or
Services utilization from outside the customs
area within the Customs Area, which is related
to the handling of used vehicles by Taxable
Enterprises who carry out business activities in
the form of handing over used vehicles cannot
be credited.
12. PMK-66/PMK.03/2022 - Other Values as The
Tax Basis on The Delivery of Subsidized
Fertilizers for the Agricultural Sector
Regulates the taxes on the delivery of fertilizer
to the agricultural sector, for the subsidized
share of price the VAT is paid by the
government, while for the share of price is not
subsidized the VAT is paid by the buyer.
PKP wajib menerbitkan Faktur Pajak (FP) saat
penyerahan Barang Hasil Pertanian tertentu,
Pajak Masukan atas perolehan BKP/JKP, impor
BKP, serta pemanfaatan BKP tidak berwujud
dan/atau pemanfatan JKP dari luar daerah
pabean di dalam daerah pabean sehubungan
dengan kegiatan penyerahan BHPT tidak dapat
dikreditkan.
11. PMK-65/PMK.03/2022 - Pajak Pertambahan
Nilai atas Penyerahan Kendaraan Bermotor
Bekas
Mengatur PPN atas penyerahan kendaraan
bermotor bekas, PKP yang dapat menerapkan
ketentuan ini adalah PKP pedagang kendaraan
bermotor bekas yang melakukan kegiatan
usaha tertentu berupa penyerahan kendaraan
bermotor bekas, baik seluruhnya atau
sebagian dan bukan merupakan penyerahan
konformasi. Pajak keluaran diperoleh
menggunakan PPN sebesar 10 persen x tarif
PPN konformasi. Pasal 7 ayat (1) UU PPN x
Harga Jual. Tarif efektif yaitu 1,1 persen x
Harga Jual, yang mulai berlaku pada 1 April
2022. Pajak Masukan atas perolehan BKP/JKP,
impor BKP, serta pemanfaatan BKP tidak
berwujud dan/atau pemanfaatan JKP dari luar
daerah pabean di dalam Daerah Pabean, yang
berhubungan dengan penyerahan kendaraan
bermotor bekas oleh PKP yang melakukan
kegiatan usaha berupa penyerahan kendaraan
bermotor bekas tidak dapat dikreditkan.
12. PMK-66/PMK.03/2022 - Nilai Lain Sebagai
Dasar Pengenaan Pajak atas Penyerahan
Pupuk Bersubsidi untuk Sektor Pertanian
Mengatur pengenaan pajak atas penyerahan
pupuk untuk sektor pertanian, untuk bagian
harga disubsidi maka PPN dibayarkan oleh
pemerintah, sedangkan untuk bagian harga
tidak disubsidi maka PPN dibayarkan oleh
pembeli.

9. 9
The tax basis for the delivery of fertilizesr with
a subsidized share of price is obtained from
100/(100+t) multiplied by the amount of
subsidy payment, while the tax basis for the
unsubsidized share of price is obtained from
100/(100+t) multiplied by the highest retail
price. Producers need to create a tax invoice at
the time of submitting a request for payment
of subsidized Fertilizer and when handing over
subsidized fertilizer to the distributor, or at
payment in case the payment is made
preceding submission.
13. PMK-67/PMK.03/2022 – Value Added Tax on
The Assignment of Insurance Agent Services,
Insurance Brokerage Services, and
Reinsurance Brokerage Services
Regulates Insurance Brokers and Reinsurance
Brokerage Services as VAT collectors,
Insurance Companies & Reinsurance
Companies are obliged to collect, deposit, and
report VAT on the payment of commissions for
insurance agent services and
insurance/reinsurance brokerage services. VAT
is calculated at a rate of 1.1 percent multiplied
by commissions / rewards for insurance agent
services and 2.2 percent multiplied by
commissions / rewards for insurance /
reinsurance brokerage services. Insurance
agents, insurance brokerage companies, and
reinsurance are obliged to create Tax Invoices.
14. PMK-68/PMK.03/2022 – Value Added Tax
and Income Tax on Crypto Asset Trading
Transactions
Regulates the taxes on Crypto assets, Crypto is
not a currency but other rights and interests in
the form of digital so it is included as Intangible
Taxable Goods. The Organizer of Trading
Through Electronic Systems (PPMSE) will
collect taxes on trading transactions of Crypto
assets.
DPP atas penyerahan pupuk dengan bagian
harga disubsidi diperoleh dari 100/(100+t)
dikalikan jumlah pembayaran subsidi,
sedangkan DPP untuk bagian harga yang tidak
disubsidi diperoleh dari 100/(100+t) dikalikan
harga eceran tertinggi. Produsen perlu
membuat faktur pajak pada saat mengajukan
permintaan pembayaran subsidi Pupuk
Bersubsidi dan saat menyerahkan Pupuk
Bersubsidi kepada distributor, atau saat
pembayaran dalam hal pembayaran dilakukan
mendahului penyerahan.
13. PMK-67/PMK.03/2022 – Pajak Pertambahan
Nilai atas Penyerahan Jasa Agen Asuransi,
Jasa Jasa Pialang Asuransi, dan Jasa Pialang
Reasuransi
Mengatur Pialang Asuransi, dan Jasa Pialang
Reasuransi sebagai pemungut PPN,
Perusahaan Asuransi & Perusahaan Reasuransi
wajib melakukan pemungutan, penyetoran,
dan pelaporan PPN atas pembayaran komisi
jasa agen asuransi dan jasa pialang
asuransi/reasuransi. PPN dipungut dengan
tarif 1,1 persen dikali komisi/imbalan untuk
jasa agen asuransi, dan 2,2 persen dikali
komisi/imbalan, untuk jasa pialang
asuransi/reasuransi. Agen asuransi,
perusahaan pialang asuransi, dan reasuransi
wajib membuat Faktur Pajak.
14. PMK-68/PMK.03/2022 – Pajak Pertambahan
Nilai dan Pajak Penghasilan atas Transaksi
Perdagangan Aset Kripto
Mengatur pengenaan pajak atas aset Kripto,
Kripto bukan mata uang melainkan hak dan
kepentingan lainnya yang berbentuk digital
sehingga merupakan Barang Kena Pajak Tidak
Berwujud. Penyelenggara Perdagangan
Melalui Sistem Elektronik (PPMSE) akan
memungut pajak atas transaksi perdagangan
aset Kripto.

10. 10
VAT is levied to the buyer/recipient based on a
rate of 0.11% of the transaction value of Crypto
assets if the exchanger is registered in
Bappebti, if it is not registered with Bappebti it
is subject to a rate of 0.22%. Income Tax Art.22
is also charged to the seller at a rate of 0.1% of
the transaction value of Crypto assets if the
exchanger is registered in Bappebti, if it is not
registered with Bappebti then it is subject to a
rate of 0.2%. Exchanger service provider
services are Taxable Services so they are
subjected to VAT and Income Tax in
accordance with the regulations and general
rates, while Crypto asset transaction
verification services (mining) are subjected to
VAT at a rate of 1.1% of Crypto assets received
in the value of money and Income Tax Art.22
at a rate of 0.1% on income received or earned.
15. PMK-69/PMK.03/2022 – Income Tax and
Value Added Tax on the Implementation of
Financial Technology
Regulates the taxes on the implementation of
financial technology, VAT is charged on the
services of providing peer to peer (P2P) lending
platforms because the channel / payment
system is Taxable Services. Lenders are
subjected to Income Tax Art.23 (15% rate) or
Art.26 (20% rate) if the P2P lending platform is
licensed by OJK. Platforms licensed by OJK are
not the subjected to Income Tax, while if they
are not licensed by OJK, the platform is subject
to Income Tax Art.21/23/26. The platform is
obliged to make withholding tax invoice,
deposit, and report the income tax deducted in
the Periodic Tax Return.
16. PMK-70/PMK.03/2022 - Criteria and/or
Details of Food and Beverages, Arts and
Entertainment Services, Hospitality Services,
Parking Lot Provider Services, Boga or
Catering Services that are exempt to VAT
Goods that are not the object of VAT are foods
and drinks served in hotels, restaurants, stalls
and others, or by food and catering
entrepreneurs.
PPN dipungut kepada pembeli/penerima
berdasarkan tarif 0,11% dari nilai transaksi aset
Kripto jika exchanger terdaftar di Bappebti, jika
tidak terdaftar di Bappebti maka dikenakan
tarif 0,22%. PPh 22 juga dikenakan pada
penjual dengan tarif 0,1% dari nilai transaksi
aset Kripto jika exchanger terdaftar di
Bappebti, jika tidak terdaftar di Bappebti maka
dikenakan tarif 0,2%. Jasa penyedia layanan
exchanger merupakan JKP sehingga dikenakan
PPN dan dikenakan PPh atas imbalan jasa
tersebut sesuai ketentuan dan tarif umum,
sedangkan jasa verifikasi transaksi aset Kripto
(mining) dikenakan tarif PPN 1,1% atas nilai
uang aset Kripto yang diterima dan PPh 22
dengan tarif 0,1% atas penghasilan yang
diterima atau diperoleh.
15. PMK-69/PMK.03/2022 – Pajak Penghasilan
dan Pajak Pertambahan Nilai atas
Penyelenggaraan Teknologi Finansial
Mengatur pengenaan pajak atas
penyelenggaraan teknologi finansial, PPN
dikenakan pada jasa penyediaan platform peer
to peer (P2P) lending karena sarana/sistem
pembayaran merupakan JKP. Pemberi
pinjaman dipotong PPh 23 (tarif 15%) atau PPh
26 (tarif 20%) jika platform P2P lending berizin
OJK. Platform yang berizin OJK tidak menjadi
objek pemotongan PPh, sedangkan jika tidak
berizin OJK maka platform dikenakan PPh
21/23/26. Platform wajib membuat bukti
pemotongan, menyetorkan, dan melaporkan
PPh yang dipotong dalam SPT Masa PPh.
16. PMK-70/PMK.03/2022 – Kriteria dan/atau
Rincian Makanan dan Minuman, Jasa
Kesenian dan Hiburan, Jasa Perhotelan, Jasa
Penyediaan Tempat Parkir, Jasa Boga atau
Katering yang Tidak Dikenai Pajak PPN
Barang yang bukan menjadi objek PPN yaitu
makanan dan minuman yang disajikan di hotel,
restoran, rumah makan, warung dan
sejenisnya, atau oleh Pengusaha boga atau
katering.

11. 11
Services that are not the object of VAT are arts
and entertainment services, hospitality
services, provider services, parking places,
food or catering services. Meanwhile, goods
that are the object of VAT are the delivery of
food and beverages served by convenient store
entrepreneurs and others who do not solely sell
food and / or drinks, food and / or beverage
factory entrepreneurs, facility provider
entrepreneurs whose main business activities
provide aircraft waiting services (lounges) at
the airport. Arts and entertainment services
subjected to VAT are services to provide places
/ spaces and / or tools and equipment for golf
and the digital services in the form of
streaming movies or other audio visuals
through internet channels. Hospitality services
that are subjected to VAT are room rental
services except for events or meetings, unit
and/ or room rental services including
additional supporting facilities based on their
business licenses, and travel bureau or trips
services. Parking place management services
are not subjected to VAT.
17. PMK-71/PMK.03/2022 - VAT on The
Assignment of Certain Taxable Services
For Taxable Enterprises who submit five
certain Taxable Services, they must collect and
deposit VAT of a certain amount. Five certain
Taxable Services that are subjected to VAT of a
certain amount include postal package
delivery services (1.1%), travel bureau services
and/or travel agency services (1.1%), freight
forwarding services (1.1%), marketing services
with voucher media, payment transaction
services related to voucher distribution,
services for organizing consumer loyalty and
reward programs (1.1%), travel services to
other places on religious trips are charged at a
rate of 1.1% if detailed and charged at a rate
of 0.55% if not detailed.
Jasa yang bukan menjadi objek PPN yaitu jasa
kesenian dan hiburan, jasa perhotelan, jasa
penyediaan, tempat parker, jasa boga atau
katering. Sedangkan, barang yang menjadi
objek PPN yaitu penyerahan makanan dan
minuman yang disajikan oleh pengusaha toko
swalayan dan sejenisnya yang tidak semata-
mata menjual makanan dan/atau minuman,
pengusaha pabrik makanan dan/atau
minuman, pengusaha penyedia fasilitas yang
kegiatan usaha utamanya menyediakan
pelayanan jasa menunggu pesawat (lounge)
pada bandar udara. Jasa kesenian dan hiburan
yang dikenai PPN yaitu kegiatan pelayanan
penyediaan tempat/ruang dan/atau peralatan
dan perlengkapan untuk permainan golf dan
penyerahan jasa digital berupa penayangan
(streaming) film atau audio visual lainnya
melalui saluran internet. Jasa perhotelan yang
dikenai PPN yaitu jasa penyewaan ruangan
untuk selain kegiatan acara atau pertemuan,
jasa penyewaan unit dan/atau ruangan
termasuk tambahan fasilitas penunjang
lainnya didasarkan atas izin usahanya, dan jasa
biro perjalanan atau perjalanan wisata. Jasa
pengelolaan tempat parker tidak dikenai PPN.
17. PMK-71/PMK.03/2022 - PPN atas Penyerahan
Jasa Kena Pajak Tertentu
Bagi Pengusaha Kena Pajak yang melakukan
penyerahan lima Jasa Kena Pajak tertentu
wajib memungut dan menyetorkan PPN
dengan besaran tertentu. Lima JKP tertentu
yang dikenakan PPN dengan besaran tertentu
yaitu jasa pengiriman paket pos (1,1%), jasa
biro perjalanan wisata dan/atau jasa agen
perjalanan wisata (1,1%), jasa pengurusan
transportasi (1,1%), jasa pemasaran dengan
media voucer, jasa penyelenggaraan layanan
transaksi pembayaran terkait dengan distribusi
voucher, jasa penyelenggaraan program
loyalitas dan penghargaan pelanggan (1,1%),
jasa perjalanan ke tempat lain dalam
perjalanan ibadah keagamaan (tarif 1,1% jika
dirinci dan 0,55% jika tidak dirinci).

12. 12
The government continues to encourage the
development of Micro, Small and Medium
Enterprises (MSMEs) in Indonesia. One of the
ways is by utilizing digital technology to increase
transactions of MSME players. MSME
entrepreneurs today can more easily run their
business thanks to digital technology that has
developed rapidly. Based on the data from the
Ministry of Cooperatives and SMEs, the MSMEs
business sector plays a role in improving the
Indonesian economy, where MSMEs absorb 97
percent of the workforce and integrate
investments of 60.4 percent.
In the inauguration of the opening of the National
Coordination Meeting (Rakornas) on Digital
Transformation and Complete Data collection of
Cooperatives and MSMEs in 2022, President
Jokowi stated that digitalization is a solution for
MSME players in surviving and growing in the
COVID-19 pandemic situation. In the pandemic
situation, mobility restrictions become a problem
for businesses because it requires them to switch
from physical stores to e-commerce. According to
him, the number of MSMEs must still be enhanced
and utilize the digital technology to encourage
Indonesian MSMEs to become part of the
national and global supply chains.
Pemerintah terus berupaya mendorong
perkembangan Usaha Mikro, Kecil dan
Menengah (UMKM) di Indonesia. Salah satunya
dengan pemanfaatan teknologi digital untuk
meningkatkan transaksi pelaku UMKM.
Pengusaha UMKM saat ini dapat dengan lebih
mudah menjalankan usahanya berkat teknologi
digital yang sudah berkembang pesat.
Berdasarkan data Kementerian Koperasi dan
UKM, sektor bisnis UMKM berperan dalam
perbaikan ekonomi Indonesia, dimana UMKM
menyerap 97 persen tenaga kerja dan
mengintegrasikan investasi sebesar 60,4 persen.
Dalam peresmian pembukaan Rapat Koordinasi
Nasional (Rakornas) Transformasi Digital dan
Pendataan Lengkap Koperasi dan UMKM Tahun
2022, Presiden Jokowi menyatakan bahwa
digitalisasi menjadi solusi bagi para pelaku
UMKM dalam bertahan dan bertumbuh dalam
situasi pandemi COVID-19. Dalam situasi
pandemi, pembatasan mobilitas menjadi
masalah bagi para pelaku usaha karena
mengharuskan untuk beralih dari toko fisik ke e-
commerce. Menurutnya, jumlah UMKM masih
harus ditingkatkan dan memanfaatkan teknologi
digital untuk mendorong UMKM Indonesia
menjadi bagian dari rantai pasok nasional
maupun global.
Digitalization of MSMEs Digitalisasi UMKM

13. 13
In support of digital transformation, Kadin
Indonesia held the Digitalization of Nusantara
Expo and Summit (DNES) 2022. In the event, PT
Telkom Indonesia Persero introduced the Kadin
Tech Hub platform. Kadin Tech Hub is a
meeting platform for companies, agencies, and
MSMEs to discuss and support each other.
Similar virtual business dialogue called
“Financial Digitalization to Promote Business
Growth in Indonesia’s SMEs” held, which
involved us with Bambang Budi Suwarso
(Managing Director of KIB Consulting) as
moderator.
Dalam mendukung transformasi digital, Kadin
Indonesia menyelenggarakan acara Digitalisasi
Nusantara Expo dan Summit (DNES) 2022.
Dalam acara tersebut PT Telkom Indonesia
Persero memperkenalkan platform Kadin Tech
Hub. Kadin Tech Hub adalah wadah pertemuan
bagi perusahaan, instansi, maupun UMKM
untuk saling berdiskusi dan mendukung sesama
pelaku usaha. Dialog bisnis virtual yang sejenis
“Financial Digitalization to Promote Business
Growth in Indonesia’s SMEs” telah dilaksanakan
yang melibatkan kami dengan Bambang Budi
Suwarso (Managing Director KIB Consulting)
sebagai moderator.

14. 14
E-Meterai Meterai Elektronik
e-Meterai is a type of stamp in an electronic
format that has special characteristics and
contains safety elements issued by the
government. Based on UU No. 10/2020,
electronic stamp or e-Meterai is used as an object
of stamp duty on electronic documents. In the
Stamp Duty Law, it is explained that the definition
of documents that are subjected to stamp duty is
not only physical documents but also documents
in electronic form, so it requires e-Meterai to
certify electronic documents.
e-Meterai have certain features that can
guarantee the electronic stamps are valid for use.
Features of the e-Meterai:
- Has a picture of Garuda Pancasila as the
state symbol
- There is inscription "METERAI
ELEKTRONIK”
- Stamp duty rate of "10000" with the
inscription "SEPULUH RIBU RUPIAH"
written
- There are unique digital codes
e-Meterai adalah meterai dalam format
elektronik yang punya ciri khusus dan
mengandung unsur pengaman yang dikeluarkan
oleh pemerintah. Berdasarkan Undang-Undang
No. 10 Tahun 2020, materai elektronik atau e-
Meterai digunakan sebagai objek bea meterai
yang dikenakan atas dokumen elektronik. Pada
UU Bea Meterai dijelaskan bahwa definisi
dokumen yang menjadi objek bea materai tidak
hanya dokumen fisik saja tetapi juga dokumen
dalam bentuk elektronik, sehingga dibutuhkan e-
Meterai untuk mengesahkan dokumen
elektronik.
e-Meterai mempunyai ciri-ciri tertentu yang
dapat menjamin meterai elektronik dinyatakan
sah untuk digunakan. Ciri-ciri e-Meterai:
- Memiliki gambar lambang negara Garuda
Pancasila
- Terdapat tulisan “METERAI ELEKTRONIK”
- Tarif bea meterai sebesar “10000”
dengan tertera tulisan “SEPULUH RIBU
RUPIAH”
- Terdapat kode unik digital

15. 15
1. A picture of state symbol
Garuda Pancasila
2. Inscription "METERAI ELEKTRONIK”
3. Amount of "10000" and
Inscription "SEPULUH RIBU RUPIAH”
4. Unique codes
e-Meterai can be obtained through the pos.e-
meterai.co.id website. Payment of stamp duty
using electronic stamp is made by affixing e-
Meterai to electronic documents subjected to
stamp duty through an electronic stamp system.
Before using the e-Meterai, please note that
stamp duty is subjected on a particular object:
- Documents created as a tool to explain a
civil related event
- Documents used as evidence in court
- Documents stating the amount of money
with a nominal amount of more than IDR
5,000,000 (five million rupiah)
e-Meterai bisa diperoleh melalui laman pos.e-
meterai.co.id. Pembayaran bea meterai
menggunakan meterai elektronik dilakukan
dengan membubuhkan e-Meterai pada dokumen
elektronik yang terutang bea meterai melalui
sistem meterai elektronik.
Sebelum menggunakan e-Meterai, perlu
diketahui bahwa bea meterai dikenakan atas
objek tertentu:
- Dokumen yang dibuat sebagai alat untuk
menerangkan mengenai suatu kejadian
yang bersifat perdata
- Dokumen yang digunakan sebagai alat
bukti di pengadilan
- Dokumen yang menyatakan jumlah uang
dengan nominal lebih dari Rp.5.000.000
(lima juta rupiah)

16. 16
KIB Consulting organizes TakTik Tax Series events
that will be held periodically every month. The first
TakTik Tax Series was held in collaboration with the
Jakarta Power Manulife Indonesia Agency and the
Indonesian Taxpayers' Legal Association (IKHWPI)
on March 25, 2022 with the first topic “Taxation
Aspects of Cross-Border Transactions”. TakTik Tax
Series 1 discusses:
- Holistic overview of Cross-Border
Transactions.
- Overview of the taxation aspects of Cross-
Border Transactions.
- Tax Subjects
- Tax Objects
- Foreign Tax Credits
- Transfer Pricing
- Taxation aspects of outbound transactions
- Taxation aspects of inbound transactions
- Taxation aspects of Permanent
Establishment (PE)
KIB Consulting menyelenggarakan acara TakTik
Tax Series yang akan diadakan secara berkala
setiap bulan. TakTik Tax Series yang pertama
diselenggarakan atas kerja sama dengan Agency
Jakarta Power Manulife Indonesia dan Ikatan
Kuasa Hukum Wajib Pajak Indonesia (IKHWPI)
pada tanggal 25 Maret, 2022 dengan topik
pertama “Aspek Perpajakan atas Cross-Border
Transactions”. TakTik Tax Series 1 membahas
mengenai:
- Gambaran Cross-Border Transactions
secara menyeluruh.
- Gambaran umum aspek perpajakan
Cross-Border Transactions.
- Subyek Pajak
- Obyek Pajak
- Kredit Pajak Luar Negeri
- Transfer Pricing
- Aspek perpajakan outbound transactions
- Aspek perpajakan inbound transactions
- Aspek perpajakan Bentuk Usaha Tetap
(BUT)
TakTik Tax Series 1
Seri 1 TakTik Tax

17. 17
The holistic overview of Cross-Border Transactions: Gambaran lengkap dari Cross-Border
Transactions:
Tax Subjects in Cross-Border Transactions: Subyek Pajak dalam Cross-Border Transactions:
Domestic Tax Subjects
1.Individual:
- Residing in Indonesia
- Stay in Indonesia for more than 183
days in 12 months
- Stay in Indonesia for one tax period
and intends to reside in Indonesia
2.Corporate:
- Established in Indonesia; or
- located in Indonesia
Subyek Pajak Dalam Negeri
1.Orang Pribadi:
- Bertempat tinggal di Indonesia
- Berada di Indonesia > 183 hari
dalam 12 bulan
- Dalam satu tahun pajak berada di
Indonesia dan berniat bertempat
tinggal di Indonesia
2.Badan Usaha:
- Didirikan di Indonesia; atau
- bertempat kedudukan di Indonesia

18. 18
Foreign Tax Subjects
1.Individual:
- Not residing in Indonesia
- Stay in Indonesia for less than 183
days in 12 months
2.Corporate:
- Not established in Indonesia; or
- Not located in Indonesia,
who conduct business or activities
through PE in Indonesia, or receive
or earn income from Indonesia by
not running a business or doing
activities through PE.
Subyek Pajak Luar Negeri
1.Orang Pribadi:
- Tidak bertempat tinggal di
Indonesia
- Berada di Indonesia < 183 hari
dalam 12 bulan
2.Badan:
- Tidak didirikan di Indonesia; atau
- Tidak bertempat kedudukan di
Indonesia,
yang menjalankan usaha atau
melakukan kegiatan melalui BUT
di Indonesia, atau yang
menerima atau memperoleh
penghasilan dari Indonesia tidak
dari menjalankan usaha atau
melakukan kegiatan melalui BUT.
Bentuk Usaha tetap (BUT)
1. Tempat kedudukan manjemen;
2. Cabang perusahaan;
3. Kantor perwakilan;
4. Gedung kantor;
5. Wilayah kerja pertambangan
minyak dan gas bumi;
6. Lainnya.
Permanent Establishment (PE)
1. Management location;
2. Branch of the company;
3. Representative office;
4. Office building;
5. Oil and gas mining working area;
6. Others.
Tax Objects in Cross-Border Transactions: Obyek Pajak dalam Cross-Border Transactions:
Obyek PPh
Penghasilan berupa:
- Gaji, upah, tunjangan dll;
- Hadiah;
- Laba usaha;
- Keuntungan modal;
- Bunga;
- Dividen;
- Royalti;
- Sewa; Lainnya.
Object of Income Tax
Income in the form of:
- Salaries, wages, benefits, and others;
- Prize;
- Operating profit;
- Capital gain;
- Interest;
- Dividend;
- Royalty;
- Leases; Others.

19. 19
Exempt from Income Tax
Income in the form of:
- Aids/donations;
- Grants;
- Inheritance;
- Paid-in capital;
- Benefit in kind;
- Payment of accident, illness, or death
insurance, and scholarship insurance;
- Dividends with certain criteria;
- Contributions received by pension
funds that have been authorized by
OJK;
- Income from capital invested by
pension funds;
- Share of profits received by members
of the cooperative or CV;
- Income received by Venture Capital;
- Scholarships with certain
requirements;
- Residuals received by non-profit
educational institutions;
- Aids or donations from BPJS;
- Deposit funds of Costs of Organizing
Hajj (BPIH) and the results of the
investment;
- Residuals received by social/religious
institutions.
Bukan Obyek PPh
Penghasilan berupa:
- Bantuan/sumbangan;
- Hibah;
- Warisan;
- Setoran modal;
- Pemberian Natura;
- Pembayaran asuransi kecelakaan,
sakit, atau kematian, dan asuransi
beasiswa;
- Dividen dengan kriteria tertentu;
- Iuran yang diterima dana pensiun
yang telah disahkan oleh OJK;
- Penghasilan dari modal yang
ditanamkan oleh dana pensiun;
- Bagian laba yang diterima oleh
anggota koperasi atau Perseroan
Komanditer;
- Penghasilan yang diterima oleh
Modal Ventura
- Beasiswa dengan persyaratan
tertentu;
- Sisa lebih yang diterima oleh
Lembaga nirlaba Pendidikan
/litbang;
- Bantuan atau sumbangan dari
BPJS;
- Dana setoran BPIH dan hasil
investasinya;
- Sisa lebih yang diterima Lembaga
sosial/keagamaan.
From the foreign income which become the
object of income tax as the result of outbound
transactions, the tax that has been paid abroad
can be credited in Indonesia or referred to as
foreign tax credit. Foreign tax credits are taxes
paid or owed from foreign income subjected to
income tax under the Income Tax Law (UU PPh).
Atas penghasilan luar negeri yang menjadi obyek
pajak atas transaksi keluar, maka pajak yang telah
dibayar di luar negeri atas penghasilan tersebut
dapat dikreditkan di Indonesia atau disebut
sebagai kredit pajak luar negeri. Kredit pajak luar
negeri adalah pajak yang dibayar atau terutang di
luar negeri atas penghasilan dari luar negeri yang
terutang PPh berdasarkan UU PPh.

20. 20
Meanwhile for inbound transactions, the income
which become the object of income tax will be
deducted by income tax Article 26 done by the
domestic tax subjects to the foreign tax subjects
at a rate of 20%. For Permanent Establishments
(PE), the income is subjected to Branch Profit Tax
(BPT).
TakTik Tax Series 1 held on March 25, 2022 can
be watched again through the following youtube
link:
https://youtu.be/AkvW1GMWaKQ
Do not miss the next TakTik Tax Series!
Sedangkan atas transaksi masuk, penghasilan
yang menjadi obyek pajak akan dipotong PPh
Pasal 26 oleh subyek pajak dalam negeri kepada
subyek pajak luar negeri dengan tarif sebesar
20%. Untuk Badan Usaha Tetap (BUT), dikenakan
pajak Branch Profit Tax (BPT).
TakTik Tax Series 1 pada 25 Maret, 2022 dapat
disaksikan kembali melalui link youtube berikut
ini:
https://youtu.be/AkvW1GMWaKQ
Jangan lewatkan Seri TakTik Tax berikutnya!

21. 21
Business Consulting
Business Set Up
Business Matching
Investigation
Merger & Acquisition
Financial Valuation
Due diligence:
Operational, Legal,
Accounting, Tax
Outstanding Debt Collection
Business & Asset Appraisal
Transfer Pricing Documentation (TP-Doc)
Company Setup & Liquidation
Copyrights & Patent Dispute
Copyrights & Patent Registration
Legal Dispute Settlement
PT. Konsultan Indonesia Bersama (KIB Consulting) is a boutique
company serving Finance, Business, Accounting and Tax Advisory since
2008. KIB has been immensely successful in creating a local business
network of small-medium-and-big businesses. We highly adept
intelligent workforce that can help a company achieve their mission-
critical projects and goals. Keeping pace with projects and being on the
look-out for every opportunity to grow with our clients has become
our mission statement. KIB commits to bring the best suited services
for our clients and stakeholders.
All of our resources are multifaceted and come with years of
commended performance. Project completion rate of our consultants
is 97%, 3% is attributed to unforeseen situations like changes of
clients’ decision issues, natural disaster, etc. We appreciate the
experience that our team bring and together we thrive to grow and
prosper together.
Accounting and Assurance
Accounting Preparer
Independent Audit
Actuarial report (PSAK 24)
About Us
Contact Us
Phone:
(021) 22677883
Bambang B. Suwarso
bambang.suwarso@kib-consulting.com
Rachmat Kurniawan
rachmat@kib-consulting.com
Yosefine Amelia
yosefine@kib-consulting.com
Addresses:
North Jakarta -14450
KIB Building
Jalan Pluit Barat 1 no. 55
Gold Coast Tower
Eiffel Unit N
Pantai Indah Kapuk
www.kib-consulting.com
Disclaimer:
The facts and opinions stated or expressed in this publication are
for information purposes only, and are not necessary and/or must
not be relied upon as being to those of the publisher or of the
Institutions for which the contributing authors work.
Although every part of content has been taken to ensure the
accuracy of the information contained within this publication, it
should not be by any person relied upon as the basis for taking any
action or making any decision.
KIB Consulting and its representative, cannot be held liable or
otherwise be responsible in any way for any advice, action taken or
decision made on the basis of the facts, surveys, and opinions stated
or expressed within this publication.
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