BERITA TERKINI
JAKARTA, DDTCNews - The issuance of Law 8/1983 marked the introduction of the value added tax (VAT) system in Indonesia, replacing the sales tax (pajak penjualan/PPn in Indonesian). The law came into force on 1 April 1985. Accordingly, 2025 marks the 40th anniversary of VAT implementation in Indonesia.
This milestone presents an opportune moment to review the current state of VAT in Indonesia, particularly as Law 8/1983 has undergone six amendments through Law. 11/1994, Law 18/2000, Law 42/2009, Law 11/2020, Law 7/2021 and Law No. 6/2023. Read the Consolidation in a Single Text: General Provisions and Tax Procedures Law, Income Tax Law and Value Added Tax Law pursuant to Law No. 6 of 2023 in both Indonesian and English versions.
Key questions arise: how has Indonesia’s VAT regime evolved over time? Does the current direction of the VAT law align with international concepts and practices? Which specific VAT issues in practice have frequently resulted in disputes?
To address these questions, DDTC Academy will hold a seminar titled 40 Years of VAT in Indonesia: Reviewing Specific VAT Issues that Frequently Lead to Disputes. The seminar will take place on Wednesday, 7 May 2025, from 10:00 a.m. to 3:00 p.m. Western Indonesian Time (Waktu Indonesia Barat/WIB in Indonesian) at Menara DDTC.
The seminar will serve as a forum for discussion and in-depth review of developments in Indonesia’s VAT system, guided by DDTC’s latest book Konsep dan Studi Komparasi Pajak Pertambahan Nilai (Edisi Kedua). This publication is the 34th book released by DDTC.
The seminar will feature all four authors of the book as speakers, namely Founders of DDTC, Darussalam and Danny Septriadi, Senior Manager of DDTC Consulting, Khisi Armaya Dhora as well as Senior Tax Expert, CEO Office at DDTC, Atika Ritmelina Marhani.
The speakers will explore the extent to which various elements of Indonesia’s VAT regime align with international concepts and practices. A number of specific issues that frequently arise, and even often escalate into disputes, will also be discussed, including the determination of the time of supply for VAT for asset transfers in the context of business restructuring and issues surrounding the refund of input VAT for taxable persons (pengusaha kena pajak/PKP in Indonesian) that have not yet conducted supplies.
Accordingly, participants will be able to better mitigate tax risks, particularly those related to VAT. These include VAT refunds; VAT on free-of-charge in the form of donations; VAT on reimbursements; the application of the 0% VAT rate on exports of services; the crediting of input VAT deemed to be related to business activities; and other related issues.
The authors and speakers are adept at VAT, with expertise acquired from leading universities and institutions worldwide. They are also seasoned VAT practitioners, ensuring that the discussions remain contextual and relevant to current practice.
In addition, the book draws on a wide range of references from books and academic journals that form part of the DDTC Library collection. To date, the DDTC Library is home to more than 4,000 tax-related publications, including extensive literature on VAT.
The seminar is therefore expected not only to serve as a moment of reflection on 40 years of VAT in Indonesia, but also to provide a comprehensive understanding of a tax widely regarded as a potential ‘revenue engine’ for the government. A sound understanding is crucial to ensure precise tax risk mitigation.
Participants in this seminar will receive:
Register now to enjoy the early bird fee of IDR2,250,000 (valid until 11 April 2025). Thereafter, the regular fee of IDR2,500,000 will apply. Looking for additional discounts? Group package discounts are available by contacting the DDTC Academy hotline at 0812-8393-5151 (Minda).
What are you waiting for? Register and secure your seat via the following link: https://academy.ddtc.co.id/seminar. Act fast before seats are fully booked!
Need assistance? Contact the DDTC Academy WhatsApp Hotline at 0812-8393-5151 (Minda), email [email protected].id or reach out via the DDTC Academy Instagram (@ddtcacademy).
