Taxation KBLI 46100 Risk High

Import Export & Trading

Import-export transactions trigger various tax obligations at the border and after goods enter. Import VAT, Article 22 Income Tax, and VAT refund mechanisms require complete documentation so as not to disrupt cash flow. Arunika Consulting assists international trade players in ensuring tax compliance runs smoothly.

Compliance Warning

Import-export transactions with affiliates must prepare transfer pricing documentation. Failure can result in fiscal corrections.

PPN ImporPPh Pasal 22 ImporPPN Ekspor

Tax Rate

11%

PPN

Risk Level

High

Typical Turnover

IDR 10 Billion - 1 Trillion per year

Tax Challenges

Border Taxes and Documents

Import duty, import VAT, and Article 22 Income Tax must be supported by complete customs documents.

Export VAT Refund

0% VAT rate causes overpayment that needs to be processed through refund.

Affiliated Transactions

Cross-border trade with affiliates requires transfer pricing documentation.

Our Tax Solutions

VAT and Article 22 Compliance

Management of import VAT and Article 22 Income Tax calculations based on goods classification and facilities.

Organized documents
Low correction risk
Controlled cash flow

Structured VAT Refund

Preparing refund documents and tax invoice reconciliation to expedite the process.

Faster refund
Minimal findings
Efficient process

Transfer Pricing Support

Preparing transfer pricing documentation for cross-border affiliated transactions.

Strong defensive position
Clear compliance
Reduced dispute risk

Related Tax Regulations

PPN Impor

VAT on Imported Goods

11% VAT calculated from Import Value (CIF + Import Duty)

PPh Pasal 22 Impor

Article 22 Income Tax on Imports

2.5% Article 22 Import Tax (with API) or 7.5% (without API) from Import Value

PPN Ekspor

VAT on Exported Goods

Exported goods subject to 0% VAT (zero rate)

Need a Tax Consultant for Import Export & Trading?

Consult your business tax strategy with our certified tax consultants. Free initial consultation.

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Import Export & Trading Consulting Services Across Indonesia

We support clients in major Indonesian cities. Find a location-specific service page for your area.

Bali

Denpasar

Banten

DKI Jakarta

Daerah Istimewa Yogyakarta

Yogyakarta

Jawa Barat

Jawa Tengah

Jawa Timur

Kalimantan Barat

Pontianak

Kalimantan Selatan

Banjarmasin

Kalimantan Timur

Frequently Asked Questions

How to reduce Article 22 import tax rate?

By having an Importer Identification Number (API), the Article 22 rate drops from 7.5% to 2.5%.

How long does export VAT refund take?

If meeting early refund requirements, refund can be 1 month. Normal route 6-12 months depending on examination.

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.

Related Industries

Customs & Clearance

KBLI 52291

Licensed PPJK customs clearance in Indonesia for PIB/PEB, HS code, customs value, import duties, and import-export document handling.

Freight Forwarding