Taxable Services (JKP)
Taxable Services (JKP) are services subject to VAT under the PPN Law. Governed by Article 1 paragraph 6 and Article 4A of the VAT Law. Like BKP, all services are JKP by default unless explicitly exempt. Exempt services include: medical healthcare, social services, postage stamp mail delivery by PT Pos Indonesia, financial services, insurance, religious services, education, and public transportation. PKPs supplying JKP must issue a Tax Invoice; VAT is due at the point of service delivery.
This article is for education, not tax advice.
Example
A graphic design firm (PKP) provides branding services worth Rp 50 million. This is JKP; the firm must issue an e-Faktur and collect Rp 5.5 million VAT from the client.
Source: Article 1 paragraph 6 and Article 4A UU PPN No. 8/1983 jo. No. 7/2021
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