Sales Tax in Indonesia is a tax levied on goods or services carried out within and within the company or work environment, the collection is based on music that is already in:
Article 18 of Law No. 8 of 1983 concerning Value Added Tax or services and sales of luxury goods.
Article 2 Letter B of law number 11 of 1994 concerning amendments to law number 8 of 1983 which contains value-added tax or sales tax services on luxury goods.
Legal Basis of Sales Tax in Indonesia
The legal basis for sales tax in Indonesia is emergency law No. 19 of 1951 which contains Sales Tax Collection which is known as the 1951 Sales Tax law, after how it was changed several times and the last time was by-law No. 2 of 1968. Emergency No. 19 the year 1951 has been revoked and declared invalid at the time of enactment of Law No. 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods bags.
Based on the general law number 8 of 1983, it has been stated that the Sales Tax with the system of imposition of value added tax and sales tax on luxury goods in accordance with Law No. 8 of 1983 is applied to replace the Sales Tax which rides an imposition system in accordance with the law. emergency number 19 of 1951.
In order to reduce injustice in the tax burden, based on the provisions of Article 18 of Law Number 8 of 1983 along with an explanation that has been regulated that the Minister of Finance is given the authority to establish regulations as a result of the enactment of Law Number 8 of 1983 and which is no longer valid for this law. Sales Tax Act 1951.
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