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openaccountants/skills/indonesia-vat.md
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v20
1---
2name: indonesia-vat
3description: Use this skill whenever asked to prepare, review, or classify transactions for an Indonesia VAT (PPN — Pajak Pertambahan Nilai) return (SPT Masa PPN), handle e-Faktur compliance, or advise on PPN registration and filing in Indonesia. Trigger on phrases like "PPN Indonesia", "Pajak Pertambahan Nilai", "SPT Masa PPN", "e-Faktur", "Faktur Pajak", "PKP registration", "Pengusaha Kena Pajak", or any Indonesia PPN request. ALWAYS read this skill before touching any Indonesia PPN work.
4version: 2.0
5jurisdiction: ID
6tax_year: 2025
7category: international
8depends_on:
9 - vat-workflow-base
10---
11 
12# Indonesia PPN (Pajak Pertambahan Nilai / VAT) Skill v2.0
13 
14---
15 
16## Section 1 — Quick reference
17 
18| Field | Value |
19|---|---|
20| Country | Indonesia (Republik Indonesia) |
21| Tax | PPN — Pajak Pertambahan Nilai (Value Added Tax) |
22| Currency | IDR (Indonesian Rupiah / Rupiah) |
23| Tax year | Calendar year (1 Jan – 31 Dec) |
24| Standard rate | 11% (effective April 2022; previously 10%) |
25| Zero rate | 0% (exports of goods; exported services meeting criteria) |
26| Exempt | Basic food staples (beras, jagung, etc.), medical services, education, financial services, insurance, employment services, certain mining activities, water (drinking water supply) |
27| PPnBM | Pajak Penjualan atas Barang Mewah (Luxury Goods Sales Tax) — separate 10%–200% on luxury items; out of scope for this skill |
28| Registration threshold | IDR 4,800,000,000 per year (IDR 4.8 billion) |
29| Taxable Entrepreneur | PKP (Pengusaha Kena Pajak) — mandatory registration above threshold |
30| Tax authority | DJP (Direktorat Jenderal Pajak — Directorate General of Taxes) |
31| Filing | SPT Masa PPN — monthly VAT return via e-Faktur application |
32| Filing deadline | End of month following the tax period (e.g., April period → 31 May) |
33| Payment deadline | End of month following the tax period |
34| e-Faktur | Mandatory electronic tax invoice system — all PKPs must use |
35| Tax invoice | Faktur Pajak — required for input credit |
36| NPWP | Nomor Pokok Wajib Pajak (15-digit taxpayer ID) |
37| Contributor | Open Accountants Community |
38| Validated by | Pending — requires sign-off by a licensed Indonesian tax consultant (Konsultan Pajak) |
39| Skill version | 2.0 |
40 
41### Key SPT Masa PPN form lines
42 
43| Line | Meaning |
44|---|---|
45| I.A | Taxable sales at 11% (Penyerahan yang terutang PPN) |
46| I.B | Zero-rated sales (Ekspor) |
47| I.C | Exempt/non-taxable sales |
48| II | Output PPN (Pajak Keluaran) |
49| III.A | Input PPN from domestic purchases (Pajak Masukan) |
50| III.B | Input PPN from imports |
51| III.C | Input PPN not creditable (tidak dapat dikreditkan) |
52| III.D | Net input PPN |
53| IV | PPN payable (II − III.D) |
54| V | Previous period excess credit (Lebih Bayar dikompensasi) |
55| VI | Net payable or refund |
56 
57### Conservative defaults
58 
59| Ambiguity | Default |
60|---|---|
61| Unknown rate on a sale | 11% standard |
62| Unknown counterparty registration (PKP or non-PKP) | Non-PKP — no input credit |
63| Unknown counterparty country | Domestic Indonesia |
64| Unknown export qualification | Domestic 11% until evidence confirmed |
65| Unknown business-use % | 0% input credit |
66| Unknown whether Faktur Pajak is available | No input credit |
67| Unknown B2B vs B2C for digital services | B2C — 11% applicable |
68 
69### Red flag thresholds
70 
71| Threshold | Value |
72|---|---|
73| HIGH single transaction | IDR 100,000,000 |
74| HIGH tax delta on single default | IDR 11,000,000 |
75| MEDIUM counterparty concentration | >40% of output or input |
76| MEDIUM conservative default count | >4 per period |
77| LOW absolute net PPN position | IDR 50,000,000 |
78 
79---
80 
81## Section 2 — Required inputs and refusal catalogue
82 
83### Required inputs
84 
85**Minimum viable** — bank statement for the month in CSV, PDF, or pasted text. NPWP (15-digit tax ID) and confirmation of PKP status.
86 
87**Recommended** — Faktur Pajak for all input credits, e-Faktur reports from DJP system, prior month excess credit (Lebih Bayar), SPTPD (period tax return).
88 
89**Ideal** — complete e-Faktur data export, import customs declarations (PIB — Pemberitahuan Impor Barang), asset register, full purchase/sales ledger.
90 
91**Refusal if minimum missing — SOFT WARN.** No bank statement = hard stop. "Input PPN credits require Faktur Pajak verified in the DJP e-Faktur system. All credits are provisional pending Faktur verification."
92 
93### Refusal catalogue
94 
95**R-ID-1 — Non-PKP (below IDR 4.8B threshold).** "This business is not a Pengusaha Kena Pajak (PKP). Non-PKPs do not charge PPN and cannot recover input PPN. This skill covers PKP-registered businesses only."
96 
97**R-ID-2 — Luxury goods tax (PPnBM).** "PPnBM on luxury goods (vehicles, electronics above threshold, jewellery, etc.) is a separate tax mechanism. Out of scope — escalate to a Konsultan Pajak."
98 
99**R-ID-3 — Partial exemption (usaha campuran).** "Businesses making both taxable and exempt supplies must apportion input PPN. Apportionment requires the taxable/total ratio — out of scope without full-year data. Escalate."
100 
101**R-ID-4 — Export refund (restitusi PPN).** "PPN refund claims for exporters require separate documentation and DGT audit. Out of scope — escalate."
102 
103**R-ID-5 — Withholding PPN (Pemungut PPN).** "Government agencies and designated private companies act as PPN withholders. If your client has significant government contracts, the withheld PPN must be tracked and credited. Flag for specialist review."
104 
105---
106 
107## Section 3 — Supplier pattern library
108 
109Match by case-insensitive substring on counterparty name or reference. Most specific match wins. Fall through to Section 5 if no match.
110 
111### 3.1 Indonesian banks — fees and charges (exempt / exclude)
112 
113| Pattern | Treatment | Notes |
114|---|---|---|
115| BANK CENTRAL ASIA, BCA | EXCLUDE (fee lines) | Financial service — PPN exempt |
116| BANK RAKYAT INDONESIA, BRI | EXCLUDE (fee lines) | Same |
117| BANK NEGARA INDONESIA, BNI | EXCLUDE (fee lines) | Same |
118| BANK MANDIRI | EXCLUDE (fee lines) | Same |
119| CIMB NIAGA | EXCLUDE (fee lines) | Same |
120| BANK DANAMON | EXCLUDE (fee lines) | Same |
121| BANK PERMATA | EXCLUDE (fee lines) | Same |
122| OVO (fintech) | EXCLUDE (fee lines) | E-wallet fee — exempt financial service |
123| GOPAY, GOJEK (payment fee) | EXCLUDE (fee lines) | Same |
124| DANA E-WALLET | EXCLUDE (fee lines) | Same |
125| BIAYA ADMIN, BUNGA, FEE | EXCLUDE | Bank admin fee/interest — exempt |
126 
127### 3.2 Indonesian government and statutory (exclude)
128 
129| Pattern | Treatment | Notes |
130|---|---|---|
131| DIREKTORAT JENDERAL PAJAK, DJP | EXCLUDE | Tax payment |
132| PAJAK PERTAMBAHAN NILAI, PPN | EXCLUDE | Tax remittance |
133| PAJAK PENGHASILAN, PPH | EXCLUDE | Income tax — out of PPN scope |
134| BPJS KESEHATAN | EXCLUDE | Health insurance — out of scope |
135| BPJS KETENAGAKERJAAN | EXCLUDE | Employment insurance — out of scope |
136| BEA CUKAI, CUSTOMS | EXCLUDE | Customs duty (import PPN tracked separately) |
137| IURAN BPJS | EXCLUDE | BPJS contribution |
138 
139### 3.3 Indonesian utilities (taxable at 11%)
140 
141| Pattern | Treatment | Rate | Notes |
142|---|---|---|---|
143| PLN, PERUSAHAAN LISTRIK NEGARA | Input 11% | 11% | Electricity — taxable |
144| PDAM, AIR MINUM | EXEMPT | 0% | Drinking water supply — exempt |
145| PERTAMINA | Input 11% | 11% | Fuel/gas — taxable |
146| PERTAGAS, PGN (gas network) | Input 11% | 11% | Gas — taxable |
147| TELKOM INDONESIA | Input 11% | 11% | Telecom — taxable |
148| TELKOMSEL | Input 11% | 11% | Mobile — taxable |
149| INDOSAT OOREDOO HUTCHISON | Input 11% | 11% | Mobile — taxable |
150| XL AXIATA | Input 11% | 11% | Mobile — taxable |
151| SMARTFREN | Input 11% | 11% | Mobile — taxable |
152| FIRST MEDIA, MNC PLAY | Input 11% | 11% | Internet/cable — taxable |
153 
154### 3.4 Transport and logistics
155 
156| Pattern | Treatment | Rate | Notes |
157|---|---|---|---|
158| GARUDA INDONESIA | Check route | 0%/11% | International 0%; domestic 11% |
159| LION AIR, WINGS AIR | Check route | 0%/11% | International 0%; domestic 11% |
160| CITILINK | Check route | 0%/11% | International 0%; domestic 11% |
161| BATIK AIR | Check route | 0%/11% | Domestic 11%; international 0% |
162| GOJEK (ride) | Input 11% | 11% | Ride-hailing — taxable |
163| GRAB INDONESIA (ride) | Input 11% | 11% | Ride-hailing — taxable |
164| BLUEBIRD TAXI | Input 11% | 11% | Taxi — taxable |
165| DAMRI | Input 11% | 11% | Bus — taxable |
166| KAI, KERETA API INDONESIA | Input 11% | 11% | Rail — taxable |
167| JNE, JALUR NUGRAHA EKAKURIR | Input 11% | 11% | Courier — taxable |
168| TIKI TITIPAN KILAT | Input 11% | 11% | Courier — taxable |
169| J&T EXPRESS INDONESIA | Input 11% | 11% | Courier — taxable |
170| SICEPAT EKSPRES | Input 11% | 11% | Courier — taxable |
171| ANTERAJA | Input 11% | 11% | Courier — taxable |
172| NINJA VAN INDONESIA | Input 11% | 11% | Courier — taxable |
173 
174### 3.5 Food and retail
175 
176| Pattern | Treatment | Rate | Notes |
177|---|---|---|---|
178| INDOMARET | Input 11% (non-food)/EXEMPT (basic staples) | Mixed | Food staples (beras, gula, etc.) exempt; packaged food 11% |
179| ALFAMART | Input 11%/EXEMPT | Mixed | Same split |
180| HYPERMART | Input 11%/EXEMPT | Mixed | Same |
181| CARREFOUR INDONESIA, TRANS MART | Input 11%/EXEMPT | Mixed | Same |
182| GIANT (HERO GROUP) | Input 11%/EXEMPT | Mixed | Same |
183| TOKOPEDIA (marketplace) | Check invoice | — | Marketplace — check individual seller PKP status |
184| SHOPEE INDONESIA (marketplace) | Check invoice | — | Same |
185| LAZADA INDONESIA (marketplace) | Check invoice | — | Same |
186| BUKALAPAK (marketplace) | Check invoice | — | Same |
187| RESTORAN, RUMAH MAKAN (restaurant) | Input 11% | 11% | Restaurant meals — taxable (no block in Indonesia) |
188 
189### 3.6 SaaS — local Indonesian suppliers (11%)
190 
191| Pattern | Treatment | Rate | Notes |
192|---|---|---|---|
193| JURNAL.ID (Mekari) | Input 11% | 11% | Indonesian accounting SaaS — PKP registered |
194| ACCURATE ONLINE | Input 11% | 11% | Indonesian accounting software |
195| ZAHIR ACCOUNTING | Input 11% | 11% | Indonesian ERP |
196| KLIKPAJAK (Mekari) | Input 11% | 11% | Indonesian tax software |
197| TALENTA (Mekari) | Input 11% | 11% | Indonesian HR SaaS |
198 
199### 3.7 SaaS — international suppliers (PMSE — Perdagangan Melalui Sistem Elektronik)
200 
201DJP has a system for foreign digital service providers (PMSE) to register and collect 11% PPN directly from Indonesian B2C customers. For B2B: PKP buyers can claim input credit if the foreign provider is PMSE-registered and issues a valid commercial document (kuitansi).
202 
203| Pattern | Registration status | Treatment | Notes |
204|---|---|---|---|
205| GOOGLE (Workspace, Ads, Cloud) | PMSE registered | Input 11% if commercial invoice held | |
206| MICROSOFT (365, Azure) | PMSE registered | Input 11% if invoice held | |
207| META, FACEBOOK ADS | PMSE registered | Input 11% if invoice held | |
208| NETFLIX | PMSE registered | 11% on subscription (B2C) | |
209| SPOTIFY | PMSE registered | 11% on subscription | |
210| ZOOM | PMSE registered | Input 11% if invoice held | |
211| SLACK | PMSE registered | Input 11% if invoice held | |
212| NOTION, OPENAI, ANTHROPIC | Check PMSE list | Flag if not registered | |
213| AWS (Amazon) | PMSE registered | Input 11% if invoice held | |
214 
215### 3.8 Payment processors (exempt fees)
216 
217| Pattern | Treatment | Notes |
218|---|---|---|
219| MIDTRANS (biaya) | EXCLUDE | Payment processing fee — exempt |
220| DOKU (biaya) | EXCLUDE | Payment gateway — exempt |
221| XENDIT (biaya) | EXCLUDE | Payment gateway — exempt |
222| STRIPE (biaya) | EXCLUDE | Payment gateway — exempt |
223 
224### 3.9 Internal transfers and exclusions
225 
226| Pattern | Treatment | Notes |
227|---|---|---|
228| TRANSFER ANTAR REKENING, INTERNAL | EXCLUDE | Internal movement |
229| PINJAMAN, CICILAN PINJAMAN | EXCLUDE | Loan principal |
230| GAJI, UPAH, SALARY | EXCLUDE | Payroll — outside PPN scope |
231| DIVIDEN | EXCLUDE | Dividend — out of scope |
232| UANG MUKA, DP (deposit advance) | Tier 2 — check | Advance payment for taxable supply triggers PPN |
233| TARIK TUNAI, ATM | Tier 2 — ask | Default exclude |
234 
235---
236 
237## Section 4 — Worked examples
238 
239Six classifications from a hypothetical Jakarta-based IT consulting firm. Format: Bank BCA (Bank Central Asia) rekening koran (account statement).
240 
241### Example 1 — Domestic B2B revenue (11%)
242 
243**Input line:**
244`15/04/2025 Transfer Masuk PT TEKNOLOGI NUSANTARA REF: FP-2025-041 Rp 111.000.000 Rp 500.000.000`
245 
246**Reasoning:**
247Incoming Rp 111,000,000 from a Jakarta company for IT consulting. Standard 11% PPN. Gross Rp 111,000,000 includes PPN. Net = Rp 100,000,000 (DPP — Dasar Pengenaan Pajak) + Rp 11,000,000 Pajak Keluaran (output PPN). A Faktur Pajak must be issued via e-Faktur and reported in the SPT Masa PPN. Note Indonesian format: Rp 111.000.000 = IDR 111,000,000 (periods for thousands, comma for decimal).
248 
249**Classification:** Output PPN 11% — Rp 11,000,000. Net sales (DPP): Rp 100,000,000.
250 
251### Example 2 — Export service (zero-rated)
252 
253**Input line:**
254`22/04/2025 Penerimaan Valas ACME CORPORATION USA Technical consulting Q1/2025 USD 5,000 (Rp 80.000.000)`
255 
256**Reasoning:**
257USD payment from US company for services. Zero-rated if the service is consumed outside Indonesia. Evidence: contract, USD transfer record, services performed for foreign entity. Report Rp 80,000,000 on SPT line I.B (zero-rated exports). Output PPN: Rp 0. Conservative default: 11% if export qualification unconfirmed.
258 
259**Classification:** Zero-rated — Rp 80,000,000. Output PPN: Rp 0.
260 
261### Example 3 — Electricity bill (11%, input credit)
262 
263**Input line:**
264`10/04/2025 Bayar Tagihan PLN UNIT PELAYANAN Listrik April 2025 Rp 5.500.000 Rp 44.500.000`
265 
266**Reasoning:**
267Monthly electricity from PLN. Taxable at 11%. Gross Rp 5,500,000. Net DPP = Rp 4,954,955 + Rp 545,045 input PPN at 11%. PLN issues a Faktur Pajak — input credit claimable pending e-Faktur verification.
268 
269**Classification:** Input PPN 11% — Rp 545,045. DPP: Rp 4,954,955.
270 
271### Example 4 — Domestic courier (11%)
272 
273**Input line:**
274`08/04/2025 Transfer Keluar JNE JALUR NUGRAHA EKAKURIR Ongkos Kirim Maret 2025 Rp 11.000.000 Rp 33.500.000`
275 
276**Reasoning:**
277JNE courier services. Taxable at 11%. Gross Rp 11,000,000. DPP = Rp 9,909,910 + Rp 1,090,090 input PPN. JNE is a PKP-registered courier — Faktur Pajak available. Input credit claimable.
278 
279**Classification:** Input PPN 11% — Rp 1,090,090. DPP: Rp 9,909,910.
280 
281### Example 5 — International SaaS (PMSE)
282 
283**Input line:**
284`05/04/2025 Debit Kartu GOOGLE IRELAND LIMITED Google Workspace April 2025 Rp 3.300.000 Rp 30.200.000`
285 
286**Reasoning:**
287Google Workspace. Google is registered under the DJP PMSE system and collects 11% PPN from Indonesian customers. For a PKP business, input credit can be claimed using Google's commercial invoice as supporting document (kuitansi). This is different from a standard Faktur Pajak — check DJP guidance on PMSE input credit recovery. Flag: confirm whether the DJP currently allows PMSE commercial documents as input credit evidence for PKP buyers.
288 
289**Classification:** Tier 2 flag — Input PPN 11% Rp 330,000 potentially claimable; confirm PMSE input credit eligibility. DPP: Rp 3,000,000.
290 
291### Example 6 — Basic food staples (exempt)
292 
293**Input line:**
294`12/04/2025 Pembelian TOKO SEMBAKO MAKMUR Beras dan Gula Rp 5.000.000 Rp 25.200.000`
295 
296**Reasoning:**
297Purchase of rice (beras) and sugar (gula) from a grocery. Basic food staples (bahan pokok) are exempt from PPN. No input PPN on this purchase. EXCLUDE from PPN computation. This is a business expense for income tax but generates no input credit.
298 
299**Classification:** EXEMPT — no input PPN. Out of PPN scope.
300 
301---
302 
303## Section 5 — Tier 1 rules (compressed)
304 
305### 5.1 Standard rate 11%
306 
307Default rate for all taxable supplies. Rate increased from 10% to 11% effective 1 April 2022 (Law No. 7 of 2021 on Tax Regulation Harmonisation). Legislation: UU PPN No. 42/2009 as amended by UU HPP No. 7/2021.
308 
309### 5.2 Zero rate — exports
310 
311Exports of goods and qualifying exported services. Zero-rated evidence for goods: Pemberitahuan Ekspor Barang (PEB — export declaration) and settlement documents. Services: contract + payment in foreign currency + consumed outside Indonesia. Legislation: UU PPN Article 7(2).
312 
313### 5.3 Exempt supplies
314 
315Basic food staples (beras, jagung, sagu, kedelai, garam, daging segar, telur, susu, buah-buahan, sayur-sayuran); medical/health services; education; financial services; insurance services; employment; water supply (drinking water). Legislation: UU PPN Article 4A.
316 
317### 5.4 Faktur Pajak (tax invoice) requirements
318 
319Issued via e-Faktur application (mandatory for all PKPs since 2016). Must be issued within: (a) end of month of delivery/payment for regular transactions. Required fields: seller NPWP, buyer NPWP, Faktur Pajak serial number (16-digit), date, description, DPP (tax base), PPN amount. Late issuance penalty: 2% of DPP per Faktur.
320 
321### 5.5 Input credit eligibility
322 
323Input PPN is creditable if: (1) valid Faktur Pajak is held; (2) the purchase relates to taxable business activities; (3) Faktur Pajak is verified in the DJP e-Faktur system; (4) claimed within 3 months of the tax period. Non-creditable: entertainment, golf, Faktur Pajak from non-PKP suppliers.
324 
325### 5.6 PMSE (digital economy)
326 
327Foreign digital service providers (PMSE) registered with DJP collect 11% PPN from Indonesian customers. For PKP buyers, check current DJP guidance on whether PMSE commercial documents (kuitansi) qualify as input credit evidence. Currently a grey area.
328 
329### 5.7 Withholding PPN (Pemungut)
330 
331Government agencies and certain designated private companies (BUMN and others) withhold the PPN portion of payments and remit directly to DJP. Suppliers receive only the net amount. The withheld PPN is NOT offset against the supplier's output PPN in the SPT — it is reported separately in section IV of the SPT.
332 
333### 5.8 Filing deadlines
334 
335| Obligation | Deadline |
336|---|---|
337| PPN payment | End of month following tax period |
338| SPT Masa PPN filing | End of month following tax period |
339| Faktur Pajak issuance | Within the month of supply (or end of month for periodic billing) |
340| Input credit window | Within 3 months of the tax period |
341 
342### 5.9 Penalties
343 
344| Offence | Penalty |
345|---|---|
346| Late filing SPT | IDR 500,000 per month |
347| Late payment | 2% per month of unpaid tax |
348| Late Faktur Pajak | 2% of DPP per Faktur |
349| Underpayment detected by audit | 100% of underpaid tax |
350| Fraudulent Faktur | Criminal liability |
351 
352---
353 
354## Section 6 — Tier 2 catalogue
355 
356### 6.1 PMSE input credit eligibility
357 
358**What it shows:** Payment to a foreign digital service provider registered under PMSE.
359**What's missing:** Whether DJP currently accepts the PMSE commercial invoice as an input credit document for PKP buyers.
360**Conservative default:** No input credit pending DJP guidance confirmation.
361**Question to ask:** "Do you have a commercial invoice from this foreign provider showing 11% PPN? Confirm with your tax consultant whether PMSE documents currently qualify for input credit."
362 
363### 6.2 Export service qualification
364 
365**What it shows:** Revenue from a foreign client.
366**What's missing:** Whether the service was consumed outside Indonesia and payment was in foreign currency.
367**Conservative default:** 11% domestic rate.
368**Question to ask:** "Was this service entirely consumed outside Indonesia? Was payment received in foreign currency (USD/EUR/etc.)? Is there a signed contract with the foreign client?"
369 
370### 6.3 Mixed basic staples vs. packaged goods
371 
372**What it shows:** Purchase from a supermarket or grocery store.
373**What's missing:** Split between exempt basic staples and taxable packaged goods.
374**Conservative default:** 11% on full amount.
375**Question to ask:** "Do you have an itemised receipt? Which items were basic staples (beras, gula, telur, etc. — exempt) vs. packaged/processed food (11%)?"
376 
377### 6.4 Government contract withholding PPN
378 
379**What it shows:** Receipt from a government agency that appears lower than invoiced amount.
380**What's missing:** Whether PPN was withheld (Pemungut PPN).
381**Conservative default:** Record full output PPN on invoice; check for SSP (payment slip) from government withholding.
382**Question to ask:** "Did this government client withhold PPN? Do you have the withholding confirmation (SSP PPN) to include in your SPT?"
383 
384### 6.5 Advance payments (uang muka)
385 
386**What it shows:** Incoming advance payment before delivery of goods/services.
387**What's missing:** Whether a Faktur Pajak has been issued for the advance.
388**Conservative default:** Treat as taxable — output PPN due on receipt of advance.
389**Question to ask:** "Was a Faktur Pajak issued for this advance payment? PPN is due when advance is received, not at delivery."
390 
391---
392 
393## Section 7 — Excel working paper template
394 
395```
396INDONESIA PPN WORKING PAPER — KERTAS KERJA SPT MASA PPN
397Masa Pajak (Period): ____________ NPWP: ____________
398 
399A. PAJAK KELUARAN (OUTPUT PPN)
400 A1. Penyerahan kena pajak 11% (DPP) ___________
401 A2. Pajak Keluaran 11% (A1 × 11%) ___________
402 A3. Ekspor 0% (DPP) ___________
403 A4. Penyerahan bebas PPN (DPP) ___________
404 A5. Total Pajak Keluaran (A2) ___________
405 
406B. PAJAK MASUKAN (INPUT PPN)
407 B1. Perolehan dalam negeri 11% (DPP) ___________
408 B2. Pajak Masukan 11% (B1 × 11%) ___________
409 B3. Impor barang / jasa luar negeri (DPP) ___________
410 B4. PPN impor (B3 × 11%) ___________
411 B5. Total Pajak Masukan (B2+B4) ___________
412 B6. Pajak Masukan tidak dapat dikreditkan ___________
413 B7. Pajak Masukan dapat dikreditkan (B5−B6) ___________
414 
415C. PENGHITUNGAN PPN
416 C1. Kurang / Lebih bayar (A5 − B7) ___________
417 C2. Kompensasi Lebih Bayar periode lalu ___________
418 C3. PPN kurang dibayar (C1 − C2) ___________
419 C4. Atau: Lebih Bayar (jika C1 < C2) ___________
420 
421REVIEWER FLAGS:
422 [ ] All Faktur Pajak verified in e-Faktur system?
423 [ ] Export evidence (PEB) held for zero-rated sales?
424 [ ] Government withholding PPN (SSP) collected?
425 [ ] PMSE input credit eligibility confirmed?
426 [ ] Basic staples correctly excluded (exempt)?
427 [ ] Advance payments: Faktur Pajak issued?
428```
429 
430---
431 
432## Section 8 — Bank statement reading guide
433 
434### Common Indonesian bank statement formats (rekening koran)
435 
436| Bank | Key columns | Date format | Amount format |
437|---|---|---|---|
438| BCA | Tanggal, Keterangan, Debit, Kredit, Saldo | DD/MM/YYYY | Rp X.XXX.XXX (period=thousands, comma=decimal) |
439| BRI | Tgl Transaksi, Uraian, Debit, Kredit, Saldo | DD/MM/YYYY | Rp format |
440| BNI | Tanggal, Mutasi, Debet, Kredit, Saldo | DD/MM/YYYY | Rp format |
441| Mandiri | Tgl, Ket/Keterangan, Debet, Kredit, Saldo | DD/MM/YYYY | Rp format |
442| CIMB Niaga | Date, Description, Debit, Credit, Balance | DD/MM/YYYY | Rp format |
443 
444**Key note on Indonesian number format:** Rp 111.000.000 = IDR 111,000,000 (one hundred eleven million rupiah). Periods separate thousands; comma separates decimals (rarely used in IDR).
445 
446### Key Indonesian banking terms
447 
448| Indonesian | Meaning | Classification hint |
449|---|---|---|
450| Transfer Masuk | Incoming transfer | Potential revenue |
451| Transfer Keluar | Outgoing transfer | Potential expense |
452| Bayar Tagihan | Bill payment | Expense |
453| Penerimaan Valas | Foreign currency receipt | Potential export |
454| Bunga | Interest | Exempt |
455| Biaya Admin | Admin fee | Bank fee — exempt |
456| Saldo | Balance | Running balance — ignore |
457| Keterangan / Uraian | Description / narrative | Key classification field |
458| Tarik Tunai / ATM | ATM withdrawal | Tier 2 — ask |
459| Gaji | Salary | Out of PPN scope |
460 
461---
462 
463## Section 9 — Onboarding fallback
464 
465If the client provides a bank statement but cannot answer all questions immediately:
466 
4671. Classify all transactions using the pattern library (Section 3)
4682. Apply conservative defaults (Section 1)
4693. Mark Tier 2 items as "PENDING — reviewer must confirm"
4704. Generate working paper with flags
471 
472```
473INDONESIA PPN ONBOARDING — PERTANYAAN MINIMUM
4741. NPWP (15-digit Nomor Pokok Wajib Pajak)?
4752. Apakah sudah PKP (Pengusaha Kena Pajak)?
476 Jika ya: Nomor Pengukuhan PKP?
4773. Masa pajak (bulan) yang dicakup laporan bank ini?
4784. Ada penjualan ekspor (tarif 0%)?
479 Jika ya: apakah ada PEB (Pemberitahuan Ekspor Barang) atau kontrak dengan pihak asing?
4805. Ada pemungutan PPN oleh instansi pemerintah (pemungut PPN)?
481 Jika ya: sudah ada SSP PPN dari pemungut?
4826. Ada langganan software/SaaS asing (Google, Microsoft, dll.)?
483 Apakah penyedia asing sudah terdaftar PMSE DJP?
4847. Lebih bayar PPN dari masa sebelumnya yang dikompensasi?
4858. Ada uang muka (advance payment) yang diterima — sudah ada Faktur Pajak?
486```
487 
488---
489 
490## Section 10 — Reference material
491 
492### Key legislation
493 
494| Topic | Reference |
495|---|---|
496| PPN Law | UU PPN No. 42/2009 as amended by UU HPP No. 7/2021 |
497| 11% rate | UU HPP No. 7/2021 Article 7 |
498| Exempt supplies | UU PPN Article 4A |
499| Faktur Pajak | PMK-151/PMK.03/2013; DJP Circular SE-17/PJ/2014 |
500| e-Faktur | PER-16/PJ/2014 and updates |
501| PMSE digital | PMK-48/PMK.03/2020 |
502| Export zero-rating | UU PPN Article 7(2); PMK on export |
503| Withholding PPN | PMK on Pemungut PPN |
504| Penalties | UU KUP (Tax Administration Law) No. 28/2007 |
505 
506### Known gaps
507 
508- PPnBM (luxury goods tax) — separate mechanism; out of scope
509- Partial exemption (usaha campuran) apportionment — requires full-year data; escalate
510- PPN refund (restitusi) claims for exporters — out of scope; requires DGT process
511- Real estate and construction special rules — escalate
512- PMSE input credit current DJP stance — verify latest guidance before claiming
513 
514### Self-check before filing
515 
516- [ ] All Faktur Pajak issued within month of supply
517- [ ] All input Faktur Pajak verified in e-Faktur system
518- [ ] Export PEB held for zero-rated sales
519- [ ] Government SSP PPN collected and applied
520- [ ] PMSE commercial invoices assessed for input credit eligibility
521- [ ] Basic food staples correctly excluded
522- [ ] Prior month Lebih Bayar correctly applied
523 
524### Changelog
525 
526| Version | Date | Change |
527|---|---|---|
528| 1.0 | 2024 | Initial release |
529| 2.0 | April 2026 | Full v2.0 rewrite: pattern library, worked examples, PMSE section, no inline tier tags |
530 
531---
532 
533## Prohibitions
534 
535- NEVER claim input credit from a non-PKP supplier's document — only valid Faktur Pajak qualifies
536- NEVER apply 10% rate — current rate is 11% (since April 2022)
537- NEVER exempt basic food staples if they are processed/packaged (only raw staples listed in Article 4A are exempt)
538- NEVER omit withholding PPN from government clients — track SSP separately
539- NEVER present calculations as definitive — direct to a licensed Indonesian tax consultant (Konsultan Pajak)
540 
541---
542 
543## Disclaimer
544 
545This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for errors, omissions, or outcomes. All outputs must be reviewed by a qualified professional before filing.
546 
547The most up-to-date version is maintained at openaccountants.com.
548 

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About

Use this skill whenever asked to prepare, review, or classify transactions for an Indonesia VAT (PPN — Pajak Pertambahan Nilai) return (SPT Masa PPN), handle e-Faktur compliance, or advise on PPN registration and filing in Indonesia. Trigger on phrases like "PPN Indonesia", "Pajak Pertambahan Nilai", "SPT Masa PPN", "e-Faktur", "Faktur Pajak", "PKP registration", "Pengusaha Kena Pajak", or any Indonesia PPN request. ALWAYS read this skill before touching any Indonesia PPN work.

IDty-2025

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