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Value Added Tax termed 'Goods and Services and Sales Tax on Luxury Goods' Law ("Undang-undang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Barang Mewah"/UU PPN and PPn BM): Law No. 8/1983, amended I by Law No. 11/1994, amended II by Law No. 18/2000, amended III by Law No. 42/2009, partially amended by Law No. 7/2021;
VAT was introduced on 1 January 1997 and replaced 11 other taxes. [44] The original rate of 15% was increased to 17.5% in 2011. [ 45 ] The rate on restaurant and hotel accommodations is between 10% and 15% while certain foods and goods are zero-rated. [ 46 ]