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Tanya-SC | PPN | Pertanyaan
Dear Sir/Madam, Hope my email find you well I would like to seek for your advice for the tax implications for selling computer software to Indonesia market, Business to Customer (B2C) via online platform We are company located in Singapore and would like to sell the computer software to Indonesia’s customer via online platform and payment will be collected via personal credit card I hope you can provide the information as below to facilitate the business 1. Is the VAT applicable to the online
Jawaban
betul, kalau penjualnya bukan sebagai pemugnut PMSE (kriteria pemungut Per-12/2020) maka pembelian BKPTB tsb harus setor sendiri PPN yang terutang oleh pembeli di Indonesia. untuk pemungut PMSE harus ditetapkan dulu baru bisa mungut PPN PMSE. Kalau jualnya bukan BKPTB harusnya importir BKP harus setor PPN Impor nya ketika barang masuk ke daerah pabean.
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