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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;
Indonesia imposes luxury goods tax (Indonesian: Pajak Penjualan atas Barang Mewah (PPnBM)) based on engine displacement and body type. [78] While dimensions aren't used in the classification, sedan and station wagon body type are taxed differently. This tax scheme was phased out in October 2021 in favour of an emission-based classification. [79]
www.pajak.go.id The Directorate General of Taxes ( Indonesian : Direktorat Jenderal Pajak ; also known as DJP ) is an Indonesian government agency under Ministry of Finance which has the task of formulating and implementing taxation policies and technical standardization in the field of taxation .
The group also owns a 5% share (95% retained by Toyota Motor Corporation) in PT Toyota Motor Manufacturing Indonesia, which owns 5 manufacturing facilities. [ 6 ] Daihatsu , through PT Astra Daihatsu Motor , which distributes and own manufacturing facility, a joint venture between Astra International, Daihatsu , and Toyota Tsusho . [ 7 ]
PT Hyundai Motor Manufacturing Indonesia (HMMI) is an automobile manufacturing plant located in Cikarang, Bekasi Regency, West Java, Indonesia. The plant and a separate sales company, PT Hyundai Motors Indonesia ( HMID ) are wholly owned subsidiaries of Hyundai Motor Company .
PT Astra Daihatsu Motor (also called ADM) is an automobile manufacturing company based in Jakarta, Indonesia. It is a joint venture company between Daihatsu, Astra International and Toyota Tsusho. It is the largest car manufacturer in Indonesia by production output and installed capacity, and has been second best-selling car brand behind Toyota.
PT Toyota-Astra Motor (also called TAM) is an automobile trading company based in Jakarta, Indonesia.It is a joint venture company between Toyota Motor Corporation and Astra International with a distribution of shares of 50% and 50% respectively, acting as a sole agent, distributor, and importer of Toyota vehicles.
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