Tax Rate And How To Calculate VAT / PPnBM

1. How much VAT / PPnBM?
2. What is included DPP?
3. How do I calculate the VAT?


Tax Rate And How To Calculate VAT / PPnBM
How much VAT / PPnBM?
1. VAT rate is 10% (ten percent)
2. Rates PPn BM is bottom 10% (ten percent) and at the high 50% (fifty percent).
Group differences are based on the rate of the Barang Taxable (BKP), which are the top luxury consignment / import to its charged BKP PPn BM.
3. VAT rate / BM PPn top export BKP is 0% (zero percent).
[Back to Questions] [Info Number To Menu]
What is included DPP?
1. Selling price / replacement
Is the value of the form of money, including all costs that should be required or requested by the seller / buyer service delivery because BKP / Taxable Services (JKP), not including VAT / PPn BM and discounts listed in the Invoice Number.
2. Import value
Is the value of the form of money which is the basic calculation Bea Masuk plus other levies imposed under the provisions in laws and regulations for the Customs Import BKP, not including VAT / PPn BM.
3. Export Value
Is the value of the form of money, including at the cost required by the Exporters.
4. Other values
Is the value specified by the Minister of Finance that is used as the basis for calculating tax terutang.
Other value is set by the Minister of Finance Decree No.: 642/KMK.04/1994 on 29 December 1994:
a. For the self / the free BKP and / or JKP is the selling price or replacement, not including the gross profit
b. For delivery media sound or image recording is estimated selling price of the average;
c. To surrender the film is the story of the estimated average per film title;
d. BKP persedian for remaining at the time of liquidation the company is a fair market price;
e. Assets according to the original purpose is not for sale diperjual remaining at the time of liquidation the company is a fair market price;
f. For delivery service travel agency / parawisata is 10% (ten percent) of the amount billed or the amount that should be charged;
g. For package delivery service is 10% (ten percent) of the amount billed or the amount that should be billed.
h. Retail Traders for PKP (PE):
o VAT terutang which is 10% (ten percent) x price BKP.
o VAT which must be paid is equal to: 10% x20% x the number of all merchandise.
i. Services anjak receivables is 5% of the amount of compensation received by a service charge, provision, and discounts.
[Back to Questions] [Info Number To Menu]
How do I calculate the VAT?
VAT rate of terutang = x DPP
VAT is a tax that terutang Ex (PK) of free PKP by the seller and is the Number Input for PKP buyers.
Example:
1. PKP "A" in January 1996 to sell the cash PKP "B"
100 pairs sepatu@Rp.100.000, 00 = Rp.10.000.000, 00
VAT terutang loading by PKP "A"
10% x Rp.10.000.000, 00 = Rp. 1.000.000,00
The amount should be paid PKP "B" = Rp.11.000.000, 00
2. PKP "B" in January 1996:
o Selling 80 pairs sepatu@Rp.120.000, 00 = Rp. 9.600.000,00
o Use own 5 pairs of shoes for himself,
DPP is the selling price without the gross profit of Rp 100,000, - per pair = Rp 500,000.00
VAT is terutang:
o the sale of 80 pairs of shoes
10% x Rp.9.600.000, 00 = Rp 960,000.00
Top o pemakai own
10% x Rp.500.000, 00 = Rp 50,000.00
Number of VAT terutang = Rp 1,010,000.00
3. PKP Retail Traders (PE) "C" to sell
BKP at o = Rp.10.000.000, 00
o Not BKP = Rp. 5.000.000,00
Rp.15.000.000, 00
VAT is terutang
10% x Rp.10.000.000, 00 = Rp. 1.000.000,00
VAT to be paid
10% x 20% x Rp.15.000.000, 00 = Rp. 300.000,00
4. PKP "D" is the manufacturer of the clothes washing machine. Clothes washing machines are categorized as luxury BKP classified and charged with PPn BM rate of 20%. In January 1996 PKP "D" to sell 10 units to the washing machine PKP "E" for Rp.30.000.000, 00.
o VAT is terutang
10% x Rp.30.000.000, 00 = Rp 3,000,000.00
o PPn the BM terutang
20% x Rp. 30000000.000 = Rp 6,000,000.00
VAT and PPn BM terutang the PKP "D" = Rp. 9.000.000,00
5. PKP "E" in January 1996 to sell 10 units over the washing machine is worth Rp.40.000.000, 00
VAT is terutang
10% x Rp.40.000.000, 00 = Rp. 4.000.000,00
Note:
PKP "E" should not be allowed to PPn BM, PKP because "E" and not the manufacturer PPn BM worn only once.