BERITA TERKINI
JAKARTA, DDTCNews - After the prolonged wait, the Ministry of Finance has finally issued provisions that revise the former legal products related to alternative tax bases (Dasar Pengenaan Pajak/DPP in Indonesian) and a certain amount of VAT in addition to those already stipulated under MoF Reg. 131/2024. Updates to these provisions are outlined under MoF Reg. 11/2025.
The issuance of this regulation has sparked significant public attention throughout the week.
As stated in Article 4 of MoF Reg. 131/2024, VAT on non-luxury taxable goods/taxable services whose alternative tax bases or certain amounts of VAT are stipulated in a separate MoF Reg. cannot be calculated using the alternative tax base of 11/12 of the selling price.
“MoF Reg. 131/2024 ... stipulates the exclusion from the calculation of value added tax using alternative tax bases and the certain amount of value added tax that has been specifically stipulated under a separate MoF Reg.,” reads a fragment of the consideration section of MoF Reg. 11/2025.
Therefore, MoF Reg. 11/2025 has been issued to adjust the formula for alternative tax bases and certain amounts of VAT on certain taxable goods/taxable services that have been regulated under various separate minister of finance regulations other than MoF Reg. 131/2024.
“To provide legal certainty in the calculation of VAT using alternative tax bases and a certain amount of VAT, it is necessary to adjust several provisions under the MoF Reg. stipulating VAT,” reads a fragment of the consideration section of MoF Reg. 11/2025.
Without the adjustment through MoF Reg. 11/2025, VAT on non-taxable luxury goods/taxable services that have alternative tax bases and a certain amount of VAT in a separate MoF Reg. will increase in line with the increase in the statutory VAT rate from 11% to 12% in 2025.
Referring to Article 3 of MoF Reg. 11/2025, the revised minister of finance regulations concerning alternative tax bases shall include:
a. MoF Reg. 75/2010 concerning Alternative Tax Bases as amended several times, last amended by MoF Reg. 121/2015;
b. MoF Reg. 102/2011 concerning Alternative Tax Bases for the Utilisation of Intangible Taxable Goods from Outside the Customs Territory within the Customs Territory in the Form of Imported Feature Films and Supplies of Imported Feature Films as well as Article 22 Income Tax Collection Basis for Imports of Imported Feature Films;
c. MoF Reg. 6/2021 concerning the Calculation and Collection of Value Added Tax as Well as Income Tax on Supplies/Income in Connection with Sales of Mobile Phone Credit, SIM Card Starter Packs, Tokens and Vouchers;
d. MoF Reg. 173/2021 concerning Procedures for the Payment, Settlement and Administration of Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods on Supplies of Taxable Goods and/or Taxable Services from and/or to Free Trade Zones and Free Ports;
e. MoF Reg. 62/2022 concerning Value Added Tax on Supplies of Certain Liquefied Petroleum Gas;
f. MoF Reg. 63/2022 concerning Value Added Tax on Supplies of Tobacco Products;
g. MoF Reg. 66/2022 concerning Value Added Tax on Supplies of Subsidised Fertilisers for the Agricultural Sector;
h. MoF Reg. 79/2024 concerning the Tax Treatment of Joint Operations.
Minister of finance regulations concerning certain amounts of VAT revised through MoF Reg. 11/2025 include:
a. MoF Reg. 62/2022 concerning Value Added Tax on Supplies of Certain Liquefied Petroleum Gas;
b. MoF Reg. 64/2022 concerning Value Added Tax on Supplies of Certain Agricultural Products;
c. MoF Reg. 65/2022 concerning Value Added Tax on Supplies of Used Motor Vehicles;
d. MoF Reg. 71/2022 concerning Value Added Tax on Supplies of Certain Taxable Services;
e. MoF Reg. 41/2023 concerning Value Added Tax on the Transfer of Collateral Acquired by Creditors to Collateral Buyers;;
f. MoF Reg. 48/2023 concerning Income Tax and/or Value Added Tax on Sales/Supplies of Gold Jewellery, Gold Bullion, Non-Solid Gold Jewellery, Gemstones and/or Other Similar Stones as Well as Services Related to Gold Jewellery, Gold Bullion, Non-Solid Gold Jewellery and/or Gemstones and/or Other Similar Stones Performed by Gold Jewellery Manufacturers, Gold Jewellery Merchants and/or Gold Bullion Entrepreneurs;
g. MoF Reg. 81/2024 concerning Tax Provisions in the Context of the Implementation of the Coretax Administration System.
In addition to the discussion about the revision of provisions on alternative tax bases and certain amounts of VAT, there is also other engaging information to review, inter alia, the complete list of the latest access roles of the DGT’s Coretax, the latest announcement by the DGT concerning withholding tax receipts and reprimand letters in the Coretax, to the performance of the Indonesian tax ratio in 2024.
MoF Reg. 11/2025 also revises the provisions on VAT calculation using alternative tax bases for personal use and free of charge.
Referring to Article 4 of MoF Reg. 11/2025 which revises Article 2 of MoF Reg. 121/2015, it is emphasized that the alternative tax base for personal use is 11/12 of the selling price or consideration after being deducted by gross profit.
The alternative tax base for free of charge taxable goods/taxable services is also set at 11/12 of the selling price or consideration after being deducted by gross profit. (DDTCNews)
The list of access roles that may be delegated to representatives (related parties) or attorneys increases.
Formerly, the list of access roles that could be delegated by the person in charge (PIC) to related parties or attorneys was limited to the signer or drafter related to tax returns, withholding receipts as well as tax invoices.
Now, the list of delegated access roles also includes access related to tax payments, registration as well as the application for certain services. There are also access roles to amend, revoke and delete certain data or positions. For the complete list, click the link in the title above. (DDTCNews)
The DGT has conveyed an update on information concerning the implementation of the coretax administration system. The information in question is related to withholding receipts, income tax, invoices and reprimand letters.
Director of Tax Dissemination, Services, and Public Relations of the DGT Dwi Astuti elaborates that the DGT will continue to ensure that the issuance process of tax invoices, withholding tax receipts and reprimand letters in the DGT Coretax may be implemented pursuant to the provisions.
“We also extend our utmost appreciation for the cooperation and patience of taxpayers in supporting the strengthening of a more efficient tax information system,” she states in a Written Statement KT-05/2025. For further details, click the link in the title above. (DDTCNews)
Final income tax on income from a transfer of the right to land and/or building (Pengalihan Hak Tanah dan/atau Bangunan/PHTB in Indonesian) or land and/or building sale and purchase agreement (Perjanjian Pengikatan Jual Beli/PPJB in Indonesian) that has been self-remitted or collected must now be filed through unified income tax returns.
Unified income tax returns are to be filed by individuals or entities that self-remit income tax payable. This obligation also applies to government agencies performing withholding tax on the transfer of the right to land and/or building. This provision is listed in Article 199 of MoF Reg. 81/2024.
“... Article 4 paragraph (2) Income Tax that has been self-remitted and/or Article 4 paragraph (2) Income Tax that has been collected on the transfer of the right to land and/or building and land and/or building sale and purchase agreement as well as the amendments thereto must be filed to the Director General of Taxes by filing Unified Periodic Income Tax Returns ...," reads Article 199 paragraph (1) of MoF Reg. 81/2024. (DDTCNews)
Indonesia’s tax ratio in 2024 only stood at 10.08%. This figure saw a decline compared to the 2023 tax ratio which reached 10.31%.
Simply put, the tax ratio is the ratio between tax revenues collected at a time and gross domestic product (GDP) at the same time. Therefore, with tax revenues of IDR2,232.7 trillion and the amount GDP of IDR 22,139 trillion in 2024, a tax ratio value of 10.08% is produced.
“Indonesia's economy in 2024, measured based on the GDP based on the prevailing prices recorded at IDR22,139.0 trillion and GDP per capita reached IDR 78.6 million or USD4,960.3,” BPS wrote. (DDTCNews) (sap)
