Every company that are running a  in , couldn't be free from mandatory to pay  according to  applied law regulations. Therefore,  that registered as Pengusaha Kena Pajak (PKP) is mandatory to collect  Pajak Pertambahan Nilai (PPN) from   and  Mandatory to collect  Pajak Penghasilan Pasal 23 from .



Pajak Pertambahan Nilai is a  on  consumption of goods and s within Pabean Region imposed in stages on each ion and distribution channel. Based on Undang-Undang No. 42 tahun 2009 Pasal 7 that already changes with Undang-Undang Harmonisasi Perpajakan (UU HPP) pada bab IV Pasal 7 ayat 1 and referring to PMK 131/2024 Tentang Perlakuan Pajak Pertambahan Nilai (PPN), the designated amount of Tarif Pajak Pertambahan Nilai as follows:

(The effective rate is calculated based on  12% PPN (Pajak Pertambahan Nilai) or  rate × 11/12 × DPP Other Values from  Selling Price).

 is a Data Communication System Service that is included in  Services category other than Luxury Goods, then  applicable is The Effective PPN (Pajak Pertambahan Nilai) or  Rate of 11% for other than Luxury Goods and Services.

Law Object that get PPN (Pajak Pertambahan Nilai) or  exemption facility based on  Tax Law are Staple Goods needed by  public, Medical Health Services, Education Services, and Social Services.

On this case, Faktur Pajak is a proof that  has collected  Pajak Pertambahan Nilai (PPN), where  will publish Faktur Pajak 1 (one) time on 1 (one) for each MID and send D+5 on Working Days every month to  .



Pajak Penghasilan Pasal 23 is a  deduct by   collector from Wajib Pajak when  cover dividend , royalty, interest, gift and reward, rent and another income related to  asset usage other than land or building transfer or . Based on Undang-undang Pajak Penghasilan No 36 Tahun 2008 about Income Tax be subject to 2% rates.

Steps for issuing Bukti Potong and Pajak Penghasilan Pasal 23 reimbursement:

Below are company information that important to be note and mandatory filled when input e-Bupot Unification form: