Output Tax (Pajak Keluaran)
Output Tax (Pajak Keluaran) is the VAT that a PKP must collect when supplying taxable goods (BKP), taxable services (JKP), or exporting. Governed by Article 1 paragraph 25 of the VAT Law. Output Tax = DPP x applicable VAT rate. Collection must be evidenced by a Tax Invoice. The difference between Output Tax and Input Tax is either the amount to remit (if PK > PM) or the overpayment to claim back (if PM > PK).
This article is for education, not tax advice.
Example
PKP B sells design services with a DPP of Rp 200 million. Output Tax = Rp 200 million x 11% = Rp 22 million. This minus Input Tax gives the VAT payable to DJP.
Source: Article 1 paragraph 25 UU PPN
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