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https://help.tallysolutions.com/docs/te9rel52/Tax_International/Indonesia/Introduction_VAT_Indonesia.htm

Introduction

Value Added Tax is a tax levied on the sale of tangible goods, which according to their nature and legal status, may be movable, immovable, or intangible assets.

The Government appoints VAT collectors, who collect the VAT due from goods purchased or services received and forward the payments to the State Treasury. VAT collectors include Production Sharing Contractors (PSCs), Government Treasurer Companies, or Government institutions appointed by the Minister of Finance.