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Law No. 28 of 2007 concerning General Provisions and Procedures for Taxation (KUP), taxes are mandatory contributions to the state owed by individuals or entities that are coercive by law, by not getting compensation directly and used for the needs of the state for the greatest extent people's prosperity.

From the above understanding, it can be concluded that tax is a taxpayer's contribution. However, who is the taxpayer? Article 1 point 2 of the KUP Law explains that taxpayers are individuals or entities, including taxpayers, tax collectors, and tax collectors, who have tax rights and obligations in accordance with the provisions of the tax laws and regulations.

Types of Taxes

1. Central taxes are managed by the Directorate General of Taxes:

  • PPh (Income Tax)

  • VAT (Value Added Tax)

  • PPnBM (Sales Tax on Luxury Goods)

  • PBB (Building Land Tax)

  • Stamp Duty

​2. Taxes collected by Regional Governments (Provincial and Regency/City)

1. Province

  • Vehicle tax;

  • Transfer Fee of Motorized Vehicles;

  • Motor Vehicle Fuel Tax;

  • Surface Water Tax;

  • Cigarette Tax.

2. Regency/CityRR

  • Hotel Tax;

  • Restaurant Tax;

  • Entertainment Tax;

  • Advertisement Tax;

  • Street Lightning Tax;

  • Non-Metal and Rock Minaral Tax;

  • Parking Tax;

  • Ground Water Tax;

  • Swallow's Nest Taax;

  • Rural and urban Land and Building Tax;

  • Land and/or Building Rights Acquisition Fees.

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