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                          DEPARTEMEN KEUANGAN REPUBLIK INDONESIA
                       DIREKTORAT JENDERAL PAJAK
___________________________________________________________________________________________
                                                    21 April 2003

                           SURAT DIREKTUR JENDERAL PAJAK
                         NOMOR S - 280/PJ.31/2003

                            TENTANG

         DRAFT GOVERNMENT REPORT TRADE POLICY REVIEW (TPR) - INDONESIA

                        DIREKTUR JENDERAL PAJAK,

Sehubungan dengan surat Saudara Nomor XXX tanggal 10 April 2003 perihal tersebut di atas, dengan ini kami 
sampaikan usulan perubahan draft laporan sebagai tanggapan berkaitan dengan masalah perpajakan yang 
menjadi wewenang dan tanggung jawab Direktorat Jenderal Pajak sebagai berikut:

1.  Atas uraian pada paragraf 24, sepanjang mengenai Pajak Penghasilan dan Pajak Pertambahan Nilai 
    pada dasarnya kami sependapat. Mengenai Pajak Daerah (Undang-undang Nomor 18 TAHUN 1997 
    tentang Pajak Daerah sebagaimana telah diubah dengan Undang-undang Nomor 34 TAHUN 2000) agar 
    dikonsultasikan dengan Departemen Dalam Negeri dan Direktorat Jenderal Perimbangan Keuangan 
    Pusat dan Daerah Departemen Keuangan.

2.  Mengubah Paragraf 25, sehingga berbunyi sebagai berikut:
    "25.    To encourage national economy and attract foreign investor, currently the government 
        provides economic stimulus in customs and taxation. In custom the government regulated 
        to accelerate restitution process on import tax and widens the priority channel for goods 
        outside electronic goods and vehicles. While in taxation the government provides tax relief 
        covering:
        -   Delay the imposition of PPN for several goods and services covering toll road 
            services, industrial electricity and household electricity with 2,200 - 6,600 watt, raw 
            materials for animals feed, animal feed; and exempt the imposition of PPN   on capital 
            goods.

        -   Cancel the imposition of PPn BM for 23 types of goods covering packed tea product 
            and electronics (cellular telephone, wireless modem, wireless phone, videophone, 
            TV up to 21 inch, washing machine up to 6 kg capacity, refrigerator up to 180 liters 
            capacity, Air Conditioner up to 1 PK, VCR, VCD and DVD Recorder with sales price 
            up to Rp. 1 millions, Sound Rotator/Sound Reproduction and Recording Sound, 
            answering phone machine, Magnetic Ribbon Recorder with Sound Reproduction, 
            Camera with sales price up to Rp.500 thousands, hair and hand drier, Video Game, 
            Children toys, Household Electrical Appliances, Microphone, Headphone, Earphone, 
            Amplifier, Dining and kitchen utensils, grooming accessories, optical accessories 
            (prism lens mirror and other optic elements, double as well as single telescope, 
            and other telescopic optic).

        -   Reduce PPn BM for electronics equipment from 20% to 10% (drawing recorder/
            reproduction and radio cassette with sale price above Rp. 1 million, film roll and 
            camera with sale price above Rp. 500 thousand, washing machine above 6 to 10 kg 
            capacity, Other Video Recording Camera and Air Conditioner above 1 PK to 2 PK) 
            and from 30% and 20% to 10% covering TV above 21 inch to 43 inch, and   from 50% 
            and 40% to 20% covering TV above 43 inch."

    Mengenai Bea Masuk dan Cukai (Customs) agar dikonsultasikan dengan Direktorat Jenderal Bea dan 
    Cukai.

3.  Mengubah Paragraf 28, sehingga berbunyi sebagai berikut :
    "28.    KAPET is an area with certain border with the condition of economic potential to grow fast, 
        and/or having a potential sector to move the economic development in the surrounding 
        area, and require a huge amount of investment fund for the development. The government 
        has established 14 areas, which are determined as a KAPET in the territory of Indonesia.

        The manufacturers who are doing business within the KAPET will have such kinds of 
        facilities as follows:
        a.  Income tax
            1)  Up to 30% investment allowance;
            2)  Accelerated depreciation and amortization;
            3)  Extended loss carried forward but shal not exceed 10 years;
            4)  10% tax on dividends referred to in Article 26, unless the tax rate under the 
                relevant tax treaty is lower.

        b.  VAT and luxurious tax payable shall not be withheld to manufacturer in bonded area 
            (PDKB) within KAPET in respect of:
            1)  Importation of capital goods and tools which will solely be used in bonded 
                area and which are connected directly with the process of production of 
                PDKB.
            2)  Importation of goods and material to be processed in bonded area.
            3)  Entry or supply of taxable goods from other Indonesia customs area (DPIL) 
                to bonded area to be processed.
            4)  Transfer of finished product from a bonded area to other bonded area.
            5)  Transfer of goods and raw material from a bonded area to other bonded 
                area for a subcontract.
            6)  Transfer or supply back of taxable goods as a result of a subcontract from 
                taxable persons in other customs area (DPIL) or other PDKB to taxable 
                persons of origin in bonded area.
            7)  Hiring machinery and plant tools for the purpose of a subcontract from PDKB 
                to manufacturer in DPIL, or other PDKB, and the transfer back to the PDKB 
                of origin,

            In addition, shall not be withheld, VAT and luxurious tax payable on capital goods 
            or tools for development/construction/expansion of bonded area and office equipment 
            imported by a company doing business as a bonded area estate, as long as the items 
            are used by the company itself."

4.  Menghapus Paragraf 71, karena Keputusan Presiden Nomor 7 TAHUN 1999 yang menjadi dasar uraian 
    sudah dicabut.

Demikian untuk dimaklumi.




DIREKTUR JENDERAL

ttd

HADI POERNOMO
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