Taxation ยท KBLI 52101

Logistics & Delivery Services Tax

Logistics and delivery service companies face VAT obligations on transportation services and Article 23 Income Tax withholding from corporate clients. For shipping and aviation charter services, Article 15 Income Tax applies with special rates. Arunika Consulting helps logistics companies manage various applicable taxes according to their business models.

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What usually goes wrong

  • Many Types of Tax Withholding

    Corporate clients withhold Article 23 Income Tax (2%) on freight services, while charter is subject to Article 15 Income Tax with different rates.

  • Transportation Service VAT

    Delivery services are subject to 11% VAT, but there is Other Value Tax Base mechanism for certain services.

  • Withholding Proof from Many Clients

    Logistics with hundreds of clients must collect Article 23 Income Tax withholding slips for tax credits.

What we do

  1. 01

    Withholding Tax Management

    Tracking system for Article 23 and Article 15 Income Tax withholding slips from all clients for Annual Tax Return reconciliation.

    • Complete tax credits
    • No overpayment left behind
    • Audit ready
  2. 02

    VAT Optimization

    Ensuring all Input VAT from operations (fuel, maintenance, rent) can be credited.

    • Minimal VAT burden
    • Good cash flow
    • Optimal tax position
  3. 03

    Service Structure Evaluation

    Analyzing whether service structure includes public transportation (Other Value Tax Base) or regular freight services.

    • Correct VAT rate
    • Compliance maintained
    • Competitive pricing

Related regulations

  • UU PPN

    Law No. 42/2009 on Value Added Tax

    11% VAT on transportation services and logistics-related services.

  • PPh Pasal 23

    Income Tax Withholding on Freight Services

    2% rate on freight forwarding and delivery services paid by business entities.

  • PPh Pasal 15

    Income Tax on Ship/Aircraft Charter

    Special rates for shipping charter services (1.2%) and aviation (1.8%) domestic.

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

Are instant courier services subject to Article 23 Income Tax?

If the service provider is a business entity and the payer is also a business entity, then subject to 2% Article 23 Income Tax on service value.

What is the difference between Article 15 and Article 23 Income Tax for logistics?

Article 15 for shipping/aviation charter services with special rates (1.2%/1.8%). Article 23 for general freight forwarding services (2%).

How is VAT for public transportation services?

Land public transportation services use Other Value Tax Base 10% so effective VAT is 1.1%. Special/charter services subject to full 11% VAT.

Who handles my tax work?

Your tax work is handled by Arunika's tax consultants. We confirm the scope, deadlines and price before work starts.

What should I do if I receive an SP2DK letter or tax audit notice?

Contact us early. We help analyze the risk, prepare supporting documents, draft the response, and assist discussions with the tax office.

What does tax planning cover?

We review your structure, transactions and available incentives so tax is calculated under the rules, without crossing into tax evasion. The outcome depends on your facts, so we do not promise a savings figure.

Related Industries

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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