--- title: Tax slug: en/tax description: Information about Taxation at NICEPAY image: https://archbee-image-uploads.s3.amazonaws.com/ZHvSjR5ZrsoxwKbJa3xmo/n_FgRdLXzjemQyQ_yM3dr_microsoftteams-image.png icon: {"faIcon":"fa-solid fa-book"} docTags: createdAt: 2022-11-25T07:54:58.000Z --- # About Tax *** Every company that are running a business in Indonesia, couldn't be free from mandatory to pay tax according to the applied law regulations. Therefore, NICEPAY that registered as *Pengusaha Kena Pajak* (PKP) is mandatory to collect the *Pajak Pertambahan Nilai *(PPN) from the Merchant and Merchant **Mandatory **to collect the *Pajak Penghasilan Pasal 23 *from NICEPAY. # Pajak Pertambahan Nilai (PPN) *** *Pajak Pertambahan Nilai* is a tax on the consumption of goods and services within Pabean Region imposed in stages on each production 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: 1. PPN *(Pajak Pertambahan Nilai)* or VAT fee 12% valid on 1 January 2025 for Luxury Goods and Services. 2. Effective PPN *(Pajak Pertambahan Nilai)* or VAT fee 11% valid on 1 January 2025 for other than Luxury Goods and Services. (The effective rate is calculated based on the 12% PPN *(Pajak Pertambahan Nilai)* or VAT rate × 11/12 × DPP Other Values from the Selling Price). NICEPAY is a Data Communication System Service that is included in the Services category other than Luxury Goods, then the applicable is The Effective PPN *(Pajak Pertambahan Nilai)* or VAT Rate of 11% for other than Luxury Goods and Services. Law Object that get PPN *(Pajak Pertambahan Nilai)* or VAT exemption facility based on the Tax Law are Staple Goods needed by the public, Medical Health Services, Education Services, and Social Services. On this case, *Faktur Pajak *is a proof that NICEPAY has collected the *Pajak Pertambahan Nilai *(PPN), where NICEPAY will publish *Faktur Pajak *1 (one) time on 1 (one) for each MID and send D+5 on Working Days every month to the Merchant. # Pajak Penghasilan (PPh 23) *** *Pajak Penghasilan Pasal 23 *is a tax deduct by the tax collector from *Wajib Pajak *when transaction cover dividend transaction, royalty, interest, gift and reward, rent and another income related to the asset usage other than land or building transfer or service. 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: 1. NICEPAY will publish Invoice to the Merchant. 2. Merchant publish and send *Elektronik Bukti Potong Unifikasi *(e-Bupot Unifikasi) 3. Merchant can request the *Pajak Penghasilan Pasal 23 *reimbursement. 4. Merchant releases *Debit Note*. Reimbursement request method by Merchant can be done by giving the point 2-4 attachment. Return process maximum 5 (five) working days from the Request. (\*T\&C apply)**** **If the Invoice hasn't direct from NICEPAY, then when Merchant want to paid the debt can deduct/collect the PPh 23 (2%)** :::hint{type="info"} Merchant can publish *Elektronik Bukti Potong Unifikasi *(e-Bupot Unification) through [Coretax Direktorat Jenderal Pajak (DJP)](https://coretaxdjp.pajak.go.id/) website. Coretax is the latest information technology system developed by the Directorate General of Taxes (*Direktorat Jenderal Pajak *\[DJP]) to integrate all tax administration services in Indonesia. The policy regarding the Coretax system was stated in the *Peraturan Menteri Keuangan (PMK) Nomor 81 Tahun 2024* by Sri Mulyani Indrawati on October 14, 2024. ::: Below are company information that important to be note and mandatory filled when input e-Bupot Unification form: - Company NPWP. - Company Name. - Tax Object Code (24-XXX-XX). - Deposit Type Code (24-104-18). - Reference Document (Invoice or tax invoice). - Scavenger/Collector Identity. ::::hint{type="info"} If the *Surat Keterangan Bebas* (SKB) PPh 23 is available, then it will update every year. :::Iframe{code="If you have questions regarding tax, please contact our Finance NICEPAY Team through email." iframeHeight="0"} ::: :::: # See also ::::VerticalSplit :::VerticalSplitItem Visit the [Reconcile](docId\:zqqXKTopiGPkMCtcyXiGC) page to find out how to check transaction data related to Merchant business operation. ::: :::VerticalSplitItem Visit the [Balance Deposits](docId\:B3gbWZIFVFxAv30LlQfQp) page to find out information how to complete the transaction related to Merchant business operation. ::: :::: ::::VerticalSplit :::VerticalSplitItem Visit the [Cancel Payment](docId\:DOkvIG-SqLmho-8R_Rq6R) page to find out how to abort transaction on NICEPAY system. ::: :::VerticalSplitItem Visit the [Invoice & Receipt](docId\:ObIMX-74sew2MEMpLFqI3) page to find out information related to payment receipt on Merchant business operation. ::: ::::