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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;
11% [d] VSK, VASK = Virðisaukaskattur India [e] [137] 18% 5% VAT = Value Added Tax Indonesia</ref> [138] 12% 12%, 0% for primary groceries, medical services, financial services, education and also insurance PPN = Pajak Pertambahan Nilai Iran 9% VAT = Value Added Tax (مالیات بر ارزش افزوده) Isle of Man 20% ? Israel [f]