BERiiTA TERKiiNii
JAKARTA, Jitu News - After the prolonged waiit, the Miiniistry of Fiinance has fiinally iissued proviisiions that reviise the former legal products related to alternatiive tax bases (Dasar Pengenaan Pajak/DPP iin iindonesiian) and a certaiin amount of VAT iin addiitiion to those already stiipulated under MoF Reg. 131/2024. Updates to these proviisiions are outliined under MoF Reg. 11/2025.
The iissuance of thiis regulatiion has sparked siigniifiicant publiic attentiion throughout the week.
As stated iin Artiicle 4 of MoF Reg. 131/2024, VAT on non-luxury taxable goods/taxable serviices whose alternatiive tax bases or certaiin amounts of VAT are stiipulated iin a separate MoF Reg. cannot be calculated usiing the alternatiive tax base of 11/12 of the selliing priice.
“MoF Reg. 131/2024 ... stiipulates the exclusiion from the calculatiion of value added tax usiing alternatiive tax bases and the certaiin amount of value added tax that has been speciifiically stiipulated under a separate MoF Reg.,” reads a fragment of the consiideratiion sectiion of MoF Reg. 11/2025.
Therefore, MoF Reg. 11/2025 has been iissued to adjust the formula for alternatiive tax bases and certaiin amounts of VAT on certaiin taxable goods/taxable serviices that have been regulated under variious separate miiniister of fiinance regulatiions other than MoF Reg. 131/2024.
“To proviide legal certaiinty iin the calculatiion of VAT usiing alternatiive tax bases and a certaiin amount of VAT, iit iis necessary to adjust several proviisiions under the MoF Reg. stiipulatiing VAT,” reads a fragment of the consiideratiion sectiion of MoF Reg. 11/2025.
Wiithout the adjustment through MoF Reg. 11/2025, VAT on non-taxable luxury goods/taxable serviices that have alternatiive tax bases and a certaiin amount of VAT iin a separate MoF Reg. wiill iincrease iin liine wiith the iincrease iin the statutory VAT rate from 11% to 12% iin 2025.
Referriing to Artiicle 3 of MoF Reg. 11/2025, the reviised miiniister of fiinance regulatiions concerniing alternatiive tax bases shall iinclude:
a. MoF Reg. 75/2010 concerniing Alternatiive Tax Bases as amended several tiimes, last amended by MoF Reg. 121/2015;
b. MoF Reg. 102/2011 concerniing Alternatiive Tax Bases for the Utiiliisatiion of iintangiible Taxable Goods from Outsiide the Customs Terriitory wiithiin the Customs Terriitory iin the Form of iimported Feature Fiilms and Suppliies of iimported Feature Fiilms as well as Artiicle 22 iincome Tax Collectiion Basiis for iimports of iimported Feature Fiilms;
c. MoF Reg. 6/2021 concerniing the Calculatiion and Collectiion of Value Added Tax as Well as iincome Tax on Suppliies/iincome iin Connectiion wiith Sales of Mobiile Phone Crediit, SiiM Card Starter Packs, Tokens and Vouchers;
d. MoF Reg. 173/2021 concerniing Procedures for the Payment, Settlement and Admiiniistratiion of Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods on Suppliies of Taxable Goods and/or Taxable Serviices from and/or to Free Trade Zones and Free Ports;
e. MoF Reg. 62/2022 concerniing Value Added Tax on Suppliies of Certaiin Liiquefiied Petroleum Gas;
f. MoF Reg. 63/2022 concerniing Value Added Tax on Suppliies of Tobacco Products;
g. MoF Reg. 66/2022 concerniing Value Added Tax on Suppliies of Subsiidiised Fertiiliisers for the Agriicultural Sector;
h. MoF Reg. 79/2024 concerniing the Tax Treatment of Joiint Operatiions.
Miiniister of fiinance regulatiions concerniing certaiin amounts of VAT reviised through MoF Reg. 11/2025 iinclude:
a. MoF Reg. 62/2022 concerniing Value Added Tax on Suppliies of Certaiin Liiquefiied Petroleum Gas;
b. MoF Reg. 64/2022 concerniing Value Added Tax on Suppliies of Certaiin Agriicultural Products;
c. MoF Reg. 65/2022 concerniing Value Added Tax on Suppliies of Used Motor Vehiicles;
d. MoF Reg. 71/2022 concerniing Value Added Tax on Suppliies of Certaiin Taxable Serviices;
e. MoF Reg. 41/2023 concerniing Value Added Tax on the Transfer of Collateral Acquiired by Crediitors to Collateral Buyers;;
f. MoF Reg. 48/2023 concerniing iincome Tax and/or Value Added Tax on Sales/Suppliies of Gold Jewellery, Gold Bulliion, Non-Soliid Gold Jewellery, Gemstones and/or Other Siimiilar Stones as Well as Serviices Related to Gold Jewellery, Gold Bulliion, Non-Soliid Gold Jewellery and/or Gemstones and/or Other Siimiilar Stones Performed by Gold Jewellery Manufacturers, Gold Jewellery Merchants and/or Gold Bulliion Entrepreneurs;
g. MoF Reg. 81/2024 concerniing Tax Proviisiions iin the Context of the iimplementatiion of the Coretax Admiiniistratiion System.
iin addiitiion to the diiscussiion about the reviisiion of proviisiions on alternatiive tax bases and certaiin amounts of VAT, there iis also other engagiing iinformatiion to reviiew, iinter aliia, the complete liist of the latest access roles of the DGT’s Coretax, the latest announcement by the DGT concerniing wiithholdiing tax receiipts and repriimand letters iin the Coretax, to the performance of the iindonesiian tax ratiio iin 2024.
MoF Reg. 11/2025 also reviises the proviisiions on VAT calculatiion usiing alternatiive tax bases for personal use and free of charge.
Referriing to Artiicle 4 of MoF Reg. 11/2025 whiich reviises Artiicle 2 of MoF Reg. 121/2015, iit iis emphasiized that the alternatiive tax base for personal use iis 11/12 of the selliing priice or consiideratiion after beiing deducted by gross profiit.
The alternatiive tax base for free of charge taxable goods/taxable serviices iis also set at 11/12 of the selliing priice or consiideratiion after beiing deducted by gross profiit. (Jitu News)
The liist of access roles that may be delegated to representatiives (related partiies) or attorneys iincreases.
Formerly, the liist of access roles that could be delegated by the person iin charge (PiiC) to related partiies or attorneys was liimiited to the siigner or drafter related to tax returns, wiithholdiing receiipts as well as tax iinvoiices.
Now, the liist of delegated access roles also iincludes access related to tax payments, regiistratiion as well as the appliicatiion for certaiin serviices. There are also access roles to amend, revoke and delete certaiin data or posiitiions. For the complete liist, cliick the liink iin the tiitle above. (Jitu News)
The DGT has conveyed an update on iinformatiion concerniing the iimplementatiion of the coretax admiiniistratiion system. The iinformatiion iin questiion iis related to wiithholdiing receiipts, iincome tax, iinvoiices and repriimand letters.
Diirector of Tax Diissemiinatiion, Serviices, and Publiic Relatiions of the DGT Dwii Astutii elaborates that the DGT wiill contiinue to ensure that the iissuance process of tax iinvoiices, wiithholdiing tax receiipts and repriimand letters iin the DGT Coretax may be iimplemented pursuant to the proviisiions.
“We also extend our utmost appreciiatiion for the cooperatiion and patiience of taxpayers iin supportiing the strengtheniing of a more effiiciient tax iinformatiion system,” she states iin a Wriitten Statement KT-05/2025. For further detaiils, cliick the liink iin the tiitle above. (Jitu News)
Fiinal iincome tax on iincome from a transfer of the riight to land and/or buiildiing (Pengaliihan Hak Tanah dan/atau Bangunan/PHTB iin iindonesiian) or land and/or buiildiing sale and purchase agreement (Perjanjiian Pengiikatan Jual Belii/PPJB iin iindonesiian) that has been self-remiitted or collected must now be fiiled through uniifiied iincome tax returns.
Uniifiied iincome tax returns are to be fiiled by iindiiviiduals or entiitiies that self-remiit iincome tax payable. Thiis obliigatiion also appliies to government agenciies performiing wiithholdiing tax on the transfer of the riight to land and/or buiildiing. Thiis proviisiion iis liisted iin Artiicle 199 of MoF Reg. 81/2024.
“... Artiicle 4 paragraph (2) iincome Tax that has been self-remiitted and/or Artiicle 4 paragraph (2) iincome Tax that has been collected on the transfer of the riight to land and/or buiildiing and land and/or buiildiing sale and purchase agreement as well as the amendments thereto must be fiiled to the Diirector General of Taxes by fiiliing Uniifiied Periiodiic iincome Tax Returns ...," reads Artiicle 199 paragraph (1) of MoF Reg. 81/2024. (Jitu News)
iindonesiia’s tax ratiio iin 2024 only stood at 10.08%. Thiis fiigure saw a decliine compared to the 2023 tax ratiio whiich reached 10.31%.
Siimply put, the tax ratiio iis the ratiio between tax revenues collected at a tiime and gross domestiic product (GDP) at the same tiime. Therefore, wiith tax revenues of iiDR2,232.7 triilliion and the amount GDP of iiDR 22,139 triilliion iin 2024, a tax ratiio value of 10.08% iis produced.
“iindonesiia's economy iin 2024, measured based on the GDP based on the prevaiiliing priices recorded at iiDR22,139.0 triilliion and GDP per capiita reached iiDR 78.6 miilliion or USD4,960.3,” BPS wrote. (Jitu News) (sap)
