Taxation in Indonesia - The Indonesian Taxation Laws

The Indonesian Taxation Laws

The relevant eight fundamental taxation laws of Indonesia include:

  • General Provisions and Taxation Procedures Law "Undang-undang Ketentuan Umum dan Tatacara Perpajakan/UUKUTp" Law No. 6/1983, amended by Law no.16/2000;
  • Income Tax Law ("Undang-undang Pajak Penghasilan/UU PPh": Law No.7/1983, amended by Law No. 17/2000;ameded by law No 36/2008
  • Value Added Tax VAT termed 'Goods and Services and Sales Tax on Luxury Goods' ("Undang-undang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Barang Mewah"/UU PPN/PPn BM ): Law No. 8/1983, amended by Law No. 18/2000;
  • Land Tax and Building Tax ("Undang-undang Pajak Bumi dan Bangunan - UU PBB"): Law No. 12/1985 amended by Law No. 12/1994;
  • Warrant for Tax Collection ("Undang-undang Penagihan Pajak dengan Surat Paksa/UU PPSP") Law No. 19/1997, amended by Law No. 19/2000;
  • Fees for Acquisition of Rights to Lands and Buildings ("Undang-undang Bea Perolehan Hak atas Tanah dan Bangunan/UU BPHTB") Law No. 21/1997 amended by Law No. 20/2000;
  • Tax Court Law ("Undang-undang Pengadilan Pajak/UU PP"): Law No. 14/2002;
  • Stamp Duty ("Undang-undang Bea Meterai/UU BM") in short, Law Number 13 of 1985.

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