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.
Important Note
This industry needs careful tax compliance monitoring. Make sure all obligations are fulfilled on time.
Tax Rate
11%
PPN
Risk Level
Medium
Typical Turnover
IDR 1 Billion - 100 Billion per year
Tax Challenges
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.
Our Tax Solutions
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
VAT Optimization
Ensuring all Input VAT from operations (fuel, maintenance, rent) can be credited.
- Minimal VAT burden
- Good cash flow
- Optimal tax position
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 Tax 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.
Need a Tax Consultant for Logistics & Delivery Services Tax?
Consult your business tax strategy with our certified tax consultants. Free initial consultation.
Free Consultation via WhatsAppLogistics & Delivery Services Tax Consulting Services Across Indonesia
We support clients in major Indonesian cities. Find a location-specific service page for your area.
Bali
Banten
Daerah Istimewa Yogyakarta
Jawa Tengah
Jawa Timur
Kalimantan Barat
Kalimantan Selatan
Kalimantan Timur
Kepulauan Riau
Riau
Sulawesi Selatan
Sulawesi Tengah
Sulawesi Tenggara
Sulawesi Utara
Sumatera Utara
Sumatra Selatan
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.
Is Arunika Consulting officially licensed as a tax consultant?
Yes. We are registered tax consultants and support clients with compliant, professional tax advisory and representation.
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.
How much tax saving can tax planning deliver?
It depends on your structure and transactions. We identify legal efficiencies, incentives, and reporting improvements without crossing into tax evasion.
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