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MINISTER OF FINANCE
REPUBLIC OF INDONESIA

COPY

MINISTER'S RULES! FINANCE OF THE REPUBLIC OF INDONESIA

71
NUMBER /PMK.03/2022
ABOUT
VALUE ADDED TAX ON
DELIVERY OF CERTAIN TAXABLE SERVICES

BY THE GRACE OF GOD ALMIGHTY

MINISTER! FINANCE OF THE REPUBLIC OF INDONESIA,

Weigh a. that to provide convenience, justice, and

legal certainty in tax collection
value added from the delivery of taxable services
certain amount, it is necessary to set a certain amount of tax
added value collected and paid up
delivery of certain taxable services;
b. that based on considerations as follows
referred to in letter a and to implement

provisions of Article 16G letter i of Law Number 8

1983 concerning Value Added Tax on Goods
and Services and Sales Tax on Luxury Goods
as recently amended several times
with Law Number 7 of 2021 concerning
Harmonization of Tax Regulations, needs to be stipulated
Minister of Finance Regulation on Taxes
Value Added on Delivery of Taxable Services
Certain;
r/
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Remember 1. Article 17 paragraph (3) of the State Constitution

Republic of Indonesia in 1945;
2. Law Number 8 of 1983 about Tax
Added Value of Goods and Services and Taxes
Sales of Luxury Goods ( State Gazette
Republic of Indonesia 1983 Number 51 , Supplement
State Gazette of the Republic of Indonesia Number 3264)
as recently amended several times _
with Law Number 7 of 2021 about
Harmonization of Tax Regulations ( State Gazette
Republic of Indonesia 2021 Number 246 , Supplement
State Gazette of the Republic of Indonesia Number 6736);
3. Law Number 39 of 2008 about
Ministry of State ( State Gazette of the Republic
Indonesia 2008 Number 166 , Supplement
State Gazette of the Republic of Indonesia Number 4916);
4. Presidential Regulation Number 57 of 2020 about
Ministry of Finance ( State Gazette of the Republic
Indonesia 2020 Number 98) ;
5. Minister of Finance Regulation Number 118/PMK.01/2021
regarding the Organization and Work Procedures of the Ministry
Finance ( State Gazette of the Republic of Indonesia Year
2021 Number 1031);

DECIDE:

Set MINISTER'S RULES! FINANCE ON TAXES

ADDED VALUE TO THE DELIVERY OF SERVICES IS ACCEPTABLE
CERTAIN TAXES.

article 1
In this Ministerial Regulation , what is meant by:
1. The Value Added Tax Law is
Law Number 8 of 1983 concerning Taxes
Added Value of Goods and Services and Taxes
Sales of Luxury Goods and their changes.

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2. Value Added Tax is an Additional Tax

Value as intended in the Law
Value- added tax .
3. Taxable Goods are goods that are subject to tax based on the
Value Added Tax Law .
4. Taxable Services are services that are subject to tax
based on the Value Added Tax Law .
5. Entrepreneurs are individuals or internal bodies _
any form in business activities or _
his job is producing goods, importing goods,
exporting goods, carrying out trading business ,
utilize intangible goods from outside the region
customs, carrying out service businesses including exporting
services, or utilizing services from outside the customs area .
6. Taxable Entrepreneurs are Entrepreneurs who _
deliver Taxable Goods and / or _
delivery of Taxable Services which are subject to tax under
the Value Added Tax Law .
7. Tax Invoice is proof of the tax levy made
by the Taxable Entrepreneur who carries it out
delivery of Taxable Goods or delivery of Services

Taxable .
8. Selling price is the value of money, including everything
fees requested or should be requested by
seller due to delivery of Taxable Goods , no
including Value Added Tax collected _
based on the Value Added Tax Law
and discounts stated in the invoice _
Tax.
9. Replacement is the value in money, including everything
fees requested or should be requested by
entrepreneurs due to the delivery of Taxable Services , exports
Taxable Services , or export of Taxable Goods is not
tangible, but does not include Added Tax
The value is levied based on the Law
Value Added Tax , and discounts _

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included in the Tax Invoice or value in the form of

money paid or supposed to be paid by
recipients of services due to the utilization of Taxable Services
and / or by recipients of benefits of intangible Taxable Goods
due to the utilization of intangible Taxable Goods from outside
the customs area within
customs area .
10. Minister is the minister who administers affairs
government in the field of state finance .

Section 2

(1) Taxable Entrepreneur who makes the delivery

Certain Taxable Services are required to collect and
remit the Value Added Tax owed
with a certain amount .
(2) Certain Taxable Services as referred to in
paragraph (1) includes:

a. Package delivery services in accordance with the provisions

laws and regulations in the postal sector ;
b. travel agency services and/ or travel agent services in the
form of tour packages , booking transportation facilities ,
and booking accommodation facilities , the delivery of
which is not based on the provision of commission/
rewards for the delivery of sales intermediary services ;
c. transportation management services
(freight forwarding)
which is in the management services bill
There are transportation costs involved in this transportation
(freight charges);
d. services for organizing religious trips
religion which also organizes
travel to other places in accordance with the provisions
governing laws and regulations
regarding criteria and / or service details
religion which is not subject to Additional Tax
Mark; And

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e. maintenance services :
1. marketing with voucher media ;
2. payment transaction services related to
voucher distribution ; And
3. customer loyalty and rewards programs
( consumer loyalty/ reward program),
whose submission is not based on
granting commission and there is no difference ( margin},
in accordance with the provisions of the laws and
regulations governing the calculation and collection of
Tax
Value Added and top income tax
delivery/income in connection with
sales of credit, starter cards , tokens and vouchers.

Article 3

The specific amount as intended in Article 2 paragraph

(1) for the delivery of certain Taxable Services as stated
referred to in Article 2 paragraph (2):
a. letter a, namely 10 % (ten percent) of the tariff
Value Added Tax as regulated in
Article 7 paragraph (1) of the Added Tax Law
Value multiplied by Replacement;
b. letter b, namely 10 % (ten percent) of the tariff
Value Added Tax as regulated in
Article 7 paragraph (1) of the Added Tax Law
The value is multiplied by the selling price of the tour package , facilities

transportation and accommodation;

c. letter c, namely 10 % (ten percent) of the tariff

Value Added Tax as regulated in
Article 7 paragraph (1) of the Added Tax Law
The value is multiplied by the amount billed or amount
who should be billed;
d. letter d, namely :
1. 10% (ten percent) of the Added Tax rate
Value as regulated in Article 7 paragraph (1)

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Value Added Tax Law

multiplied by the Selling Price package

organizing trips to other places , within

billing terms are detailed between package bills
organizing religious pilgrimage trips
and bills for travel packages to
another place ; or
2. 5% (five percent) of the Value Added Tax rate
as regulated in Article 7 paragraph (1)
Value Added Tax Law
multiplied by the selling price of the entire package
travel arrangements , in terms of bills
not detailed in the implementation package bill
religious pilgrimage trips and package bills
organizing trips to other places ; And
e. letter e, namely 10 % (ten percent) of the tariff
Value Added Tax as regulated in Article 7 paragraph (1) of
the Value Added Tax Law is multiplied by the selling price of
the voucher.

Article 4

Transportation costs (freight charges) as intended

in Article 2 paragraph (2) letter c is transportation costs
paid or which should be paid by the recipient
services, in the form of transportation costs using the mode
transportation in the form of planes, ships, trains , and/ or
transport on the road.

Article 5

Taxable Entrepreneurs as intended in Article _

2 paragraph ( 1) cannot credit upper input tax
acquisition of Taxable Goods and /or Taxable Services ,
import of taxable goods , as well as use of taxable goods
Intangible taxes and / or utilization of subject services
Taxes from outside the customs area within the customs area , namely

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related to the delivery of certain Taxable Services

as intended in Article 2 paragraph (2).

Article 6
When this Ministerial Regulation comes into force:

1. Article 2 letter j, letter k, and letter m of the Ministerial Regulation

Finance Number 121/PMK.03/2015 concerning
Third Amendment to the Regulation of the Minister of Finance
Number 75/PMK.03/2010 concerning Other Values as
Basis for Tax Imposition ( State Gazette of the Republic
Indonesia 2015 Number 950 );
2. Article 8 Minister of Finance Regulation Number
92/PMK.03/2020 concerning Criteria and/or Details
Non - Taxable Religious Services _
Value Added ( State Gazette of the Republic of Indonesia
2020 Number 819) ; And
3 . Article 13 paragraph (5) letter b and Article 16 paragraph (4) letter b,
Minister of Finance Regulation Number 6/PMK.03/2021

about Tax Calculation and Collection

Value Added and Income Tax on
Submission / Earnings all the time with
Sales of Credit, Starter Cards , Tokens and Vouchers
( State Gazette of the Republic of Indonesia 2021 Number
42),

revoked and declared invalid .

Article 7

This Ministerial Regulation comes into force on April 1

2022.

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So that everyone knows, ordering the promulgation of regulations for

placement in the State Gazette Minister this with
of the Republic of Indonesia.

Stipulated in Jakarta on
March 30 2022

MINISTER! FINANCE OF THE REPUBLIC OF INDONESIA,

signed.

SRI MULYANI INDRAWATI

Promulgated in Jakarta on
March 30, 2022

DIRECTOR GENERAL
LEGISLATION
MINISTRY OF LAW AND HUMAN RIGHTS

REPUBLIC OF INDONESIA,

signed.

BENNY RIYANTO

STATE NEWS OF THE REPUBLIC OF INDONESIA 2022 NUMBER 371

The copy corresponds to the original

Head of General Bureau

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