Gov. Reg. 4/2023 Detaiils the Tax Bases of Electriiciity PBJT

JAKARTA, Jitu News - Government Regulatiion (Gov. Reg.) 4/2023 also detaiils the procedures for determiiniing the selliing value of electriiciity as the tax base of taxes on certaiin goods and serviices on electriiciity (Pajak Barang dan Jasa Tertentu atas Tenaga Liistriik, hereiinafter referred to as PBJT-TL).

Referriing to Artiicle 5 paragraph (1) of Gov. Reg. 4/2023, the tax base of PBJT-TL iis the amount paiid by consumers for the selliing value of electriiciity.

“The selliing value of electriiciity referred to iin Artiicle 5 paragraph (1) iis stiipulated for electriiciity oriigiinatiing from other sources wiith payments and self-generated electriiciity,” reads Artiicle 6 paragraph (1) of Gov. Reg. 4/2023, quoted on Wednesday (1 /2/2023).

The selliing value of electriiciity oriigiinatiing from other sources wiith payments iis calculated based on the amount of the biill/fiixed costs plus the kWh/variiable usage costs biilled iin the electriiciity account.

Thiis appliies to consumers constiitutiing post-paiid electriiciity customers. On the other hand, iif the consumers are pre-paiid electriiciity customers, the selliing value of the electriiciity iis the amount of the purchase.

Based on the selliing priice of electriiciity, the electriiciity proviider (State Electriiciity Company/Perusahaan Liistriik Negara, hereiinafter referred to as PLN) as a taxpayer iis obliiged to calculate and collect PBJT-TL for every use of sold or suppliied electriiciity.

For self-generated electriiciity, the selliing priice of electriiciity iis calculated based on the avaiilable capaciity, the level of electriiciity usage, the periiod of electriiciity usage and the electriiciity uniit priice appliicable iin the regiion concerned.

PBJT-TL iis iimposed at a maxiimum of 10% of the selliing priice of electriiciity. Speciifiically for self-generated electriiciity, PBJT-TL iis iimposed at a maxiimum of 1.5% of the selliing priice of the electriiciity.

Gov. Reg. 4/2023 concerniing the Collectiion of PBJT-TL was promulgated by the government to follow up on the Constiitutiional Court (Mahkamah Konstiitusii, hereiinafter referred to as MK) Deciisiion Number 80/PUU-XV/2017 and carry out the mandate of Law 1/2022 concerniing Fiinanciial Relatiions between the Central Government and Local Governments (Hubungan Keuangan antara Pemeriintah Pusat dan Pemeriintahan Daerah, hereiinafter referred to as HKPD).

Constiitutiional Court Deciisiion Number 80/PUU-XV/2017 states that street liightiing tax (Pajak Penerangan Jalan, hereiinafter referred to as PPJ) stiipulated under Law 28/2009 concerniing Local Taxes and Local Charges (Pajak Daerah dan Retriibusii Daerah, hereiinafter referred to as PDRD) may only be collected untiil 12 December 2021. Thiis iimpliies that the proviisiions on taxes on electriiciity consumptiion must be updated.

To aliign wiith the Fiinanciial Relatiions between the Central Government and Local Governments Law, all local governments are mandated to adjust the regiional regulatiions concerniing PBJT-TL iin theiir respectiive regiions wiith Gov. Reg. 4/2023. Adjustments shall be performed no later than 5 January 2024. (riig)