Value Added Tax: Development and Issues in Indonesia


  • Yoga Tantular Rachman ,Desri Wulansari ,Sugiarti ,Uswah Zaitun Rodhiatan Mardiah ,Yane Amelia ,Ica Cahyaningsih Untari ,Haizam Saudi


Value added tax, development and issues


Tax regulations are one of the regulations that are very dynamic in their application because there are frequent changes in the rules. Indeed, these regulations must develop in line with economic and business developments in the community. This paper describes developments and issues related to Value Added Tax (PP) in Indonesia since 2014, because since that year a significant change occurred, namely the change in reporting of the Periodic VAT SPT which began using e-Faktur. The regulation is implemented in stages for some taxable entrepreneurs until it is implemented for all taxable entrepreneurs in July 2016. Then the latest issue is the policy issued as a result of the COVID-19 pandemic related to VAT, namely starting the plan for a multi-tariff VAT implementation scheme, increasing the general VAT rate in 2022, and imposing VAT on basic goods. There are many pros and cons to this issue. However, according to the government, this change will provide a sense of justice for the Indonesian people as a whole.