adamriofc PPN 12% & PPnBM Luxury Tax Advanced Calculator
Calculates statutory 12% PPN, Luxury Goods Sales Tax (PPnBM), Other Basis DPP ($11/12 \times \text{DPP}$), and import CIF tax bases per UU No. 7/2021 (HPP), PP No. 61/2020, & PMK No. 131/2024.
Tax Base & Rate Classification
- Standard Domestic Sales:
PPN = 12% x Selling Price. - Other Basis DPP (DPP Nilai Lain):
DPP = 11/12 x Selling Price.PPN = 12% x (11/12 x Selling Price)= 11.00% effective burden. - Import Transactions:
DPP = CIF Value + Customs Duty (Bea Masuk). PPN 12% and PPnBM are levied on full Import Value. - PPnBM Luxury Tax Tiers: Statutory rates ranging from 10% to 200% (levied once at manufacturer/import level). PPnBM is non-creditable input tax.
- Export 0% Rate: Export BKP/JKP is taxed at 0%, while Input Tax Credits (Pajak Masukan) remain 100% creditable/refundable.
Hybrid Execution Model
Pass parameters to engines/ppn-ppnbm-calculator.js:
calculatePpnAndPpnbm({ transactionType, cifValueIdr, customsDutyAmount, sellingPriceOrDpp, ppnbmRatePercent, inputTaxCreditsAlreadyPaid })
Worked Example
Input: Import of luxury motor vehicle with CIF Rp 1.000.000.000, Customs Duty Rp 200.000.000, PPnBM rate 50%.
- Import Value (DPP Base) =
Rp 1B + Rp 200M= Rp 1.200.000.000. - Statutory PPN 12% =
12% x Rp 1.2B= Rp 144.000.000. - PPnBM 50% =
50% x Rp 1.2B= Rp 600.000.000. - Total Taxes at Import = Rp 744.000.000.