Value Added Tax

What is Value Added Tax?
Value Added Tax (VAT) is a tax imposed on every purchase of taxable goods and taxable services utilization both within Indonesia and from outside the Customs territory.
Basically all goods are taxable goods, thus subject to VAT, except for the type of goods set out in the VAT Act. For example, goods from mining or drilling results are taken directly from the source, staple items that are needed by the people, the food and beverages served in hotels, restaurants, restaurants, cafes, and the like and money, gold bullion, and a letter securities.
There are also items that are taxable goods but PPNnya released, eg the general textbook and religious textbooks and certain of stuff.
The amount of VAT to be paid is 10% of the sale price. For example, the selling price of a computer Rp4.000.000, 00, then the VAT is 10% x Rp4.000.000, 00 = Rp400.000, 00, bringing the total price to Rp4.400.00, 00. Usually, the goods sold there are the words "goods prices include VAT".
Anybody who is obliged to pay VAT?
Any person or business entity in Indonesia who purchase taxable goods and taxable services utilizing both within Indonesia and outside the Customs area, are required to pay VAT.
Where we should buy goods VAT payable?
Purchase of goods on employers who already have a Taxpayer Identification Number (TIN) and the Tax Office has been appointed to levy VAT.
Whether buying pirated or smuggled goods VAT payable?
Seller pirated goods and contraband do not pay VAT. Thus, an individual or business entity buying pirated or smuggled goods equal to avoid the obligation to pay VAT provided for in the VAT Act.
How about we buy pirated goods or contraband?
Buying pirated goods and contraband means not paying VAT. Do not pay VAT means reducing the amount of state revenue and will automatically reduce the budget to build public facilities, helping the poor, helping elementary and junior high school students through the School Operational Assistance (BOS), and help improve the welfare and other costs whose benefits all the people of Indonesia.