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DETAILS

Konsolidasi Undang-Undang Pajak Pertambahan Nilai

Susunan dalam Satu Naskah Undang-Undang Republik Indonesia Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana diubah terakhir dengan Undang-Undang Republik Indonesia Nomor 7 Tahun 2021

BAB IV TARIF PAJAK DAN CARA MENGHITUNG PAJAK

Pasal 7 (UU No. 7 Tahun 2021)

(1) Tarif Pajak Pertambahan Nilai yaitu:
a. sebesar 11% (sebelas persen) yang mulai berlaku pada tanggal 1 April 2022;
b. sebesar l2% (dua belas persen) yang mulai berlaku paling lambat pada tanggal 1 Januari 2025.
(2) Tarif Pajak Pertambahan Nilai sebesar 0% (nol persen) diterapkan atas:
a. ekspor Barang Kena Pajak Berwujud;
b. ekspor Barang Kena Pajak Tidak Berwujud; dan
c. ekspor Jasa Kena Pajak.
(3) Tarif pajak sebagaimana dimaksud pada ayat (1) dapat diubah menjadi paling rendah 5% (lima persen) dan paling tinggi 15% (lima belas persen) yang perubahan tarifnya diatur dengan Peraturan Pemerintah.
(4) Perubahan tarif Pajak Pertambahan Nilai sebagaimana dimaksud pada ayat (3) diatur dengan Peraturan Pemerintah setelah disampaikan oleh Pemerintah kepada Dewan Perwakilan Ratryat Republik Indonesia untuk dibahas dan disepakati dalam penyusunan Rancangan Anggaran Pendapatan dan Belanja Negara.

BAB IV TARIF PAJAK DAN CARA MENGHITUNG PAJAK

Pasal 7 (UU No. 7 Tahun 2021)

Penjelasan Pasal 7

Ayat (1)

Cukup jelas.

Ayat (2)

Pajak Pertambahan Nilai dikenakan atas konsumsi Barang Kena Pajak dan/atau Jasa Kena pajak di dalam Daerah Pabean. Oleh karena itu, atas ekspor Barang Kena Pajak dan/atau Jasa Kena pajak untuk konsumsi di luar Daerah Pabean dikenai pajak pertambahan Nilai dengan tarif 0% (nol persen).

Pengenaan tarif 0% (nol persen) tidak berarti pembebasan dari pengenaan pajak pertambahan Nitai. Dengan demikian, Pajak Masukan yang telah dibayar untuk perolehan Barang Kena pajak dan/atau Jasa Kena Pajak yang berkaitan dengan kegiatan tersebut dapat dikreditkan.

Ayat (3)

Berdasarkan pertimbangan perkembangan ekonomi dan/atau peningkatan kebutuhan dana untuk pembangunan, tarif Pajak pertambahan Nilai dapat diubah menjadi paling rendah 5% (lima persen) dan paling tinggi 15% (lima belas persen).

Ayat (4)

Yang dimaksud dengan "Dewan perwakilan Ralryat Republik Indonesia" adalah alat kelengkapan Dewan Perwakilan Ralryat Republik Indonesia yang bersifat tetap, yaitu komisi yang tugas dan kewenangannya di bidang keuangan, perbankan, dan perencanaan pembangunan.
DETAILS

Consolidation of the Value Added Tax Act

Composition in one manuscript of the Law of the Republic of Indonesia Number 8 of 1983 concerning the Value Added Tax of Goods and Services and Sales Tax on Luxury Goods as Last Amended by the Law of the Republic of Indonesia Number 7 of 2021

CHAPTER IV TAX RATES AND HOW TO CALCULATE TAX< /h4>

Article 7 (Law No. 7 of 2021)

(1) Tariff Value Added Tax namely:
a. by 11% (eleven percent) which will take effect on April 1, 2022;
b. by 12% (twelve percent) which takes effect no later than the 1st January 2025.
(2) Tariff Value Added Tax of 0% (zero percent) is applied to:
a. export Tangible Taxable Goods;
b. export Intangible Taxable Goods; and
c. export Taxable Services.
(3) Tariff tax as referred to in paragraph (1) can be changed to a minimum of 5% (five percent) and a maximum of 15% (fifteen percent) whose rate changes are regulated by Regulation Government.
(4) Change Value Added Tax rates as referred to in paragraph (3) is regulated by Government Regulation after being submitted by the Government to the Ratryat Representative Council Republic of Indonesia to be discussed and agreed upon in the drafting Draft State Revenue and Expenditure Budget.

CHAPTER IV TAX RATES AND HOW TO CALCULATE TAX< /

Article 7 (Law No. 7 of 2021)

Explanation Article 7

Paragraph (1)

Self explanatory.

Paragraph (2)

Value Added Tax is imposed on the consumption of Taxable Goods and/or Taxable Services in the Customs Area. Therefore, top export of Taxable Goods and/or Taxable Services for consumption in outside the Customs Area is subject to Value added tax at a rate of 0% (zero percent).

Imposition of 0% (zero percent) tariff does not mean exemption from imposition Nitai added tax. Thus, the Input Tax that has been paid for the acquisition of Taxable Goods and/or Taxable Services related to these activities can be credited.

Paragraph (3)

Based on consideration of economic development and/or improvement the need for funds for development, the rate of Value Added Tax can changed to a minimum of 5% (five percent) and a maximum of 15% (fifteen percent).

Paragraph (4)

What is meant by "Representative Council of the Republic of Indonesia" is an instrument of the Representative Council of the Republic of Indonesia permanent, namely the commission whose duties and authorities are in finance, banking, and development planning.

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