Investor Presentaiton
Implementation Of The Tax Reform (The HPP Law No.7/2021)
1 VAT Trading Through Electronic System (PPN PMSE)
2
Total 127 PMSE
Total VAT PMSE IDR8,17 T
Jul-Dec
2020
51
3,90
3,54
Jan-Dec
43
2021
0,73
Jan-Aug
2022
33
Jul-Dec Jan-Dec Jan-Aug
2020
2021
2022
3
Fintech Tax - P2P Lending
4
(valid on May 1, starting to be paid and reported in June)
Income tax 23 on loan
interest received by
Domestic taxpayers and
Permanent
establishment
Income tax 26 on loan
interest received by
Foreign taxpayers and
Permanent
establishment
Source: Ministry of Finance
IDR74,44 B
IDR32,81 B
Impact of VAT Rate Adjustment
(valid on April 1)
Trillion IDR
7,15
7,28
6,25
5,74
1,96
Apr
May
Jun
Jul
Aug
Crypto Tax
(valid on May 1, starting to be paid and reported in June)
Income tax 22 on Crypto Asset
Transactions through Domestic
Trade Operators Through
Electronic Systems (PPMSE DN)
and self-deposit
Domestic VAT on
collection by Non-
Treasurers
IDR60,76 B
IDR65,99 B
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