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Documentation on Indonesia

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Indonesia VAT guidelines

Learn about VAT (PPN) rules in Indonesia for businesses — the 12% statutory rate charged on an 11/12 base for most supplies (effectively 11%) and in full on luxury goods, the IDR 4.8 billion PKP threshold, PMSE collectors and SPP-TDLN collection by payment issuers for foreign digital sellers, DJP-approved e-Faktur in Coretax, and monthly returns due by month-end.