# Kalkulator PPN 12% 2026 — Indonesia VAT calculator

Source page: https://valem.run/calculators/indonesia/vat

Indonesia’s VAT (PPN) rate is 12%, but for everything except luxury goods subject to the luxury-goods sales tax it is charged on a tax base of 11/12 of the price, so it works out at 11%; luxury goods pay 12% on the full price and exports 0%.

**Tax year:** 2026

## How it is calculated

Article 7 of the **VAT Law**, as amended by UU 7/2021 (HPP), raised PPN to **12%** from 1 January 2025 and sets **0%** for exports of goods and services. **PMK 131/2024** then split the 12%: luxury goods subject to PPnBM, such as cars, pay 12% on the price, and every other supply pays 12% on a tax base (DPP) of **11/12** of the price.

So on Rp1,000,000 of ordinary goods the base is Rp916,666.67 and PPN **Rp110,000** — the same as 11% of the price. To take PPN out of a gross amount, divide by 1.11 (1.12 for luxury goods).

Services and intangibles used in Indonesia but supplied from abroad are self-assessed by the buyer on the same base. A business must register as a PKP once turnover passes **Rp4.8 billion** a year (PMK 197/2013). Exempt supplies and set-amount (besaran tertentu) schemes are not covered. Estimate, not tax advice.

## Worked example

With Amount of 1,000,000, this model computes PPN charged by the seller of 110,000 IDR.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount (IDR) | number |
| `direction` | This amount is | string |
| `category` | What is being sold | string |
| `reverseCharge` | Service or intangible from abroad — the Indonesian buyer self-assesses the PPN | boolean |
| `annualTurnover` | Annual turnover (IDR) | number |

## Sources

- [UU 7/2021 (HPP), VAT Law art. 7: 12% from 2025, 0% on exports](https://jdih.kemenkeu.go.id/dok/uu-7-tahun-2021) (checked 2026-10-31)
- [PMK 131/2024 arts. 2–3: 11/12 tax base except luxury goods](https://jdih.kemenkeu.go.id/dok/pmk-131-tahun-2024) (checked 2026-10-31)
- [PMK 68/2010 art. 1(1) as amended by PMK 197/2013: small business up to Rp4.8 billion](https://jdih.kemenkeu.go.id/dok/197-pmk-03-2013) (checked 2026-10-31)

## What this page claims

The Valem engine reproduces this model's formula through 7 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/indonesia/vat.json
- Compute by URL: https://valem.run/calculators/indonesia/vat.json?amount=1000000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `indonesia/vat`)