Tax Consultant for Inland Waterway Transport

Inland waterway operators with turnover below IDR 4.8 Billion per year are not required to be PKP, so they need not collect VAT. Above IDR 4.8 Billion, PKP status is mandatory and 11% VAT must be charged on tickets. Corporate clients require VAT invoices for their input VAT credit. B2C sales are also subject to VAT.

Yes. Speedboats and inland vessels MUST hold permits from the Ministry of Transportation c.q. Ditjen Hubla, including sailing permits, seaworthiness certificates, route permits, and renewals. Periodic inspections are carried out by the river Syahbandar. Operating without permits is illegal. Special verification applies to certain categories such as small traditional boats.

Inland waterway operators leasing vessels from third parties are subject to Article 4(2) PPh on lease payments: 10% for domestic individual taxpayers (WP OP) and 20% for foreign taxpayers (WPOP). The operator issues the Article 4(2) withholding evidence and reports it in the periodic Article 4(2) SPT. The withholding evidence becomes a tax credit for the vessel owner.

Yes. Skippers and crew on speedboats MUST be enrolled in BPJS Ketenagakerjaan and BPJS Kesehatan per Permenaker 11/2019. The high risk of water accidents demands strong social security coverage. Contributions are borne by the operator under the law, and the Ministry of Manpower can impose sanctions for non-compliance.

Imported speedboats face 5%-15% import duty depending on the HS Code. Speedboats from Japan usually attract 0-5% under FTAs, while those from China attract 5-15%. 11% VAT applies on top of CIF + import duty. Article 22 PPh (2.5% for API holders) is collected at import. Used (secondhand) speedboats face higher import duty (15%-30%).

Multi-route speedboat operations require per-route bookkeeping: ticket revenue, operating costs (fuel, skipper, port), and per-route margins. Speedboat software should track passenger manifests, routes, and per-route VAT. Use SPT PPh badan Article 17 (for PKP) or SME Final PPh, plus monthly VAT SPT. Operators with multiple river ports need an NPWPD per port.

Fees vary with scale. Small speedboat operators (turnover < IDR 500 Million) pay IDR 500,000-1,500,000/month for bookkeeping and SME Final PPh SPT. Mid-sized operators (IDR 500 Million - 4.8 Billion) pay IDR 1.5-3 Million/month, including multi-route bookkeeping, VAT, and permits. Large operators (> IDR 4.8 Billion) pay IDR 3-15 Million/month, covering corporate PPh, VAT, multi-route, multi-vessel, and audit support. Contact Arunika for a tailored proposal.

Yes. We are registered tax consultants and support clients with compliant, professional tax advisory and representation.

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

It depends on your structure and transactions. We identify legal efficiencies, incentives, and reporting improvements without crossing into tax evasion.