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 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:

(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 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:

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