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PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 131 TAHUN 2024
TENTANG PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS IMPOR BARANG KENA PAJAK, PENYERAHAN BARANG KENA PAJAK, PENYERAHAN JASA KENA PAJAK, PEMANFAATAN BARANG KENA PAJAK TIDAK BERWUJUD DARI LUAR DAERAH PABEAN DI DALAM DAERAH PABEAN, DAN PEMANFAATAN JASA KENA PAJAK DARI LUAR DAERAH PABEAN DI DALAM DAERAH PABEAN

Tarif Pajak Pertambahan Nilai (PPN) atas penyerahan Barang Kena Pajak (BKP) atau Jasa Kena Pajak (JKP) pada tahun 2025 adalah 12% dengan ketentuan sebagai berikut:

Keterangan Barang yang dikenai PPnBM
(Barang Mewah) 		Barang/Jasa Non Mewah
Tarif PPN 12% 12%
Dasar Pengenaan Pajak (DPP) Harga Jual atau Nilai Impor Nilai Lain
( 11⁄12 dari Harga Jual atau Nilai Impor)
  1. Impor BKP
  2. Pemanfaatan BKP tidak berwujud, atau JKP dari luar daerah pabean
  1. PPN dihitung = 12% x nilai Impor
  2. Tidak ada BKPTB/JKP Mewah
  1. PPN dihitung = 12% X 11⁄12 X nilai Impor
  2. PPN dihitung = 12% X 11⁄12 X nilai Impor
  1. Penyerahan BKP dalam daerah pabean
  2. Penyerahan BKP tidak berwujud, atau JKP dalam daerah pabean
  1. PPN dihitung = 12% x harga jual
  2. Tidak ada BKPTB/JKP Mewah
  1. PPN dihitung = 12% X 11⁄12 X harga jual
  2. PPN dihitung = 12% X 11⁄12 X penggantian
Masa Transisi (1 s.d 31 Januari 2025) (hanya untuk pengusaha retail) PPN dihitung = 12% X 11⁄12 X nilai impor atau harga jual tidak ada transisi, sejak 1 Januari 2025 PPN dihitung = 12% X 11⁄12 X harga jual, penggantian, atau nilai impor
Setelah masa transisi(mulai 1 Februari 2025) PPN dihitung = 12% X nilai impor atau harga jual tidak ada transisi, sejak 1 Januari 2025 PPN dihitung = 12% X 11⁄12 X harga jual, penggantian, atau nilai impor
Pengecualian Dikecualikan dari ketentuan di atas bagi PKP tertentu yang menggunakan DPP nilai lain atau PPN Besaran tertentu yang diatur dalam peraturan perpajakan

Pengusaha Kena Pajak (PKP) yang melakukan penyerahan BKP yang dikenai PPnBM kepada pembeli dengan karakteristik konsumen akhir, berlaku ketentuan sebagai berikut:

  1. Mulai tanggal 1 Januari 2025 s.d. 31 Januari 2025 PPN dihitung = 12% X 11⁄12 X harga jual;
  2. Mulai tanggal 1 Februari 2025 PPN dihitung = 12% x harga jual.

Peraturan ini mulai berlaku pada tanggal 1 Januari 2025. Indonesian Tax Regulation Update December 2024

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REQUIREMENT

Associate Manager Tax

Infinite Consulting is a group firm consisted of tax professionals who strive to be the best, and will always provide the best value to their clients, currently recruiting talented people to join its professional team.

Associate Manager Tax

 Key Responsibilities:

  • Responsible for all finished assignments, to ensure the highest quality result and
    within the time schedule;
  • Maintaining a compiled business portfolio for existing and potential clients;
  • Managing the Client’s Bookkeeping & Tax Compliance process including producing
    bookkeeping, monthly and annual tax calculation, filing tax returns;
  • Provide Tax planning advice to the Client, evaluate Tax risks, and support Tax-related
    projects;
  • Delegating and reviewing your team members’ work and reporting the work progress
    to the Director / Partner-in-charge;
  • Providing your team members development through coaching, mentoring, and onthe-job training activities;

Specific Requirements:

  • Bachelor’s Degree (S1) in Economics majoring Accounting with minimum GPA of 2.75;
  • Preferably having 7 years working experiences in Corporate Tax Compliance at Tax
    Consulting Firm or at least 2 years of working experiences at the same position;
  • Below 35 years old will be preferable;
  • Having Brevet B and C license or knowledge of transfer pricing will be an advantage;

General requirements:

  • Ability to work under pressure and tight deadlines;
  • High accuracy, attention to detail, self-discipline, and self-motivated individual;
  • Excellent interpersonal and communication skills;
  • Having leadership skill;
  • Fluent in English, both written and oral;
  • Willing to work overtime.

If you feel that you can meet the qualification and up to the challenge, please send your complete application letter together with a detailed curriculum vitae, academic records, and current photograph (4 x 6 cm) email to hrd@infinite.id or press button on below.

Notes: In your subject line, you should indicate what job you've applied for.
Apply Here
Yuliana Sumadi
Partner

Obtained her Bachelor of Economics degree from the University of Tarumanagara, Jakarta, Indonesia and Master International Taxation degree from the University of Sydney, New South Wales, Australia.

She joined PB Taxand and Pricewaterhouse Coopers Indonesia with total experience for more than 20 years as a Tax Consultant.

She has experience in tax expertise in local and international affairs specializing in Individual Tax Services and Transfer Pricing. Her detail-oriented, thorough, and prudent personality has successfully make her clients feel comfortable and confident to choose her as their trusted tax consultant.

William Kuswandi

Senior Partner

A critical problem solver with a meticulous and calculated approach, William Kuswandi is a highly skilled tax advisor with over 20 years of experience delivering exceptional advice and solutions to clients across various industries, including distribution, manufacturing, and leasing. Known for his precision, strategic insights, and ability to address complex taxation challenges effectively, William has earned the trust of his clients and peers alike.

William’s conservative approach to problem-solving ensures that his clients receive well-thought-out, risk-averse strategies that prioritize compliance and long-term success. His cautious and methodical nature is a key strength, enabling him to identify potential risks and provide practical, reliable advice tailored to his clients’ needs.

William specializes in Corporate Advisory Services, with expertise in:
  • Tax Consultation
  • Tax Disputes (including Tax Audits, Tax Objections, Tax Appeals, and Judicial Reviews)
  • Corporate Restructuring
In 2005, William began his professional journey at PB Taxand after graduating from Atma Jaya Catholic University, Jakarta, Indonesia. Leveraging his extensive experience and commitment to delivering results, William co-founded Infinite Consulting, where he currently serves as Senior Partner. Under his leadership, the firm has earned a reputation for providing innovative, compliant, and effective tax solutions tailored to each client’s unique needs.
William is not just a tax advisor but a reliable and results-driven partner dedicated to helping his clients succeed. His conservative approach, coupled with his deep expertise, ensures that every solution is both practical and effective. For businesses seeking trusted guidance to navigate the complexities of taxation and corporate matters, William delivers results that inspire confidence and provide peace of mind.
A critical problem solver with a meticulous and calculated approach, William Kuswandi is a highly skilled tax advisor with over 20 years of experience delivering exceptional advice and solutions to clients across various industries, including distribution, manufacturing, and leasing. Known for his precision, strategic insights, and ability to address complex taxation challenges effectively, William has earned the trust of his clients and peers alike.
 
William’s conservative approach to problem-solving ensures that his clients receive well-thought-out, risk-averse strategies that prioritize compliance and long-term success. His cautious and methodical nature is a key strength, enabling him to identify potential risks and provide practical, reliable advice tailored to his clients’ needs.
 
William specializes in Corporate Advisory Services, with expertise in:
  • Tax Consultation
  • Tax Disputes (including Tax Audits, Tax Objections, Tax Appeals, and Judicial Reviews)
  • Corporate Restructuring
In 2005, William began his professional journey at PB Taxand after graduating from Atma Jaya Catholic University, Jakarta, Indonesia. Leveraging his extensive experience and commitment to delivering results, William co-founded Infinite Consulting, where he currently serves as Senior Partner. Under his leadership, the firm has earned a reputation for providing innovative, compliant, and effective tax solutions tailored to each client’s unique needs.

William is not just a tax advisor but a reliable and results-driven partner dedicated to helping his clients succeed. His conservative approach, coupled with his deep expertise, ensures that every solution is both practical and effective. For businesses seeking trusted guidance to navigate the complexities of taxation and corporate matters, William delivers results that inspire confidence and provide peace of mind.

Peter Susanto

Managing Partner

Experienced and trusted tax consultant with a strong reputation for strategic thinking, creativity, and forward planning. Peter possesses in-depth knowledge of local and international tax laws and practices, earning the trust of both individual and corporate clients (local and multinational) across diverse industries. With over 24 years of experience in taxation, his insights and judgment are highly regarded by colleagues, clients, and stakeholders.
 
Peter has cultivated excellent networking and professional relationships with government officials, enabling him to navigate complex regulatory frameworks with confidence and efficiency. His ability to collaborate with key government bodies ensures seamless compliance and successful outcomes for his clients. When working with Peter, you can rest assured that your tax matters are in the hands of a highly capable and reliable expert.
 
In 2015, Peter founded Infinite Consulting, where he currently serves as the Managing Partner. Under his leadership, Infinite Consulting has grown into a trusted and respected firm, providing innovative and tailored tax solutions for businesses and individuals. Peter’s strategic vision and hands-on leadership have driven the firm’s reputation for excellence and its ability to address the most complex taxation challenges.

Peter specializes in a wide range of taxation areas, including:
  • Tax Planning
  • Corporate Restructuring
  • Mergers and Acquisitions (M&A)
  • Initial Public Offerings (IPO)
  • Tax Due Diligence
  • Tax Audits and Objections
  • Tax Appeals
  • Judicial Reviews
Driven by a passion for excellence and a commitment to delivering results, Peter is not just a tax consultant but a trusted partner who will guide you through the most complex taxation challenges. With his unparalleled expertise, strategic insights, and extensive network, Peter consistently delivers innovative solutions that maximize value and provide peace of mind. Partnering with Peter means partnering with success.
Experienced and trusted tax consultant with a strong reputation for strategic thinking, creativity, and forward planning. Peter possesses in-depth knowledge of local and international tax laws and practices, earning the trust of both individual and corporate clients (local and multinational) across diverse industries. With over 24 years of experience in taxation, his insights and judgment are highly regarded by colleagues, clients, and stakeholders.

Peter has cultivated excellent networking and professional relationships with government officials, enabling him to navigate complex regulatory frameworks with confidence and efficiency. His ability to collaborate with key government bodies ensures seamless compliance and successful outcomes for his clients. When working with Peter, you can rest assured that your tax matters are in the hands of a highly capable and reliable expert.

In 2015, Peter founded Infinite Consulting, where he currently serves as the Managing Partner. Under his leadership, Infinite Consulting has grown into a trusted and respected firm, providing innovative and tailored tax solutions for businesses and individuals. Peter’s strategic vision and hands-on leadership have driven the firm’s reputation for excellence and its ability to address the most complex taxation challenges.

Peter specializes in a wide range of taxation areas, including:
  • Tax Planning
  • Corporate Restructuring
  • Mergers and Acquisitions (M&A)
  • Initial Public Offerings (IPO)
  • Tax Due Diligence
  • Tax Audits and Objections
  • Tax Appeals
  • Judicial Reviews
Driven by a passion for excellence and a commitment to delivering results, Peter is not just a tax consultant but a trusted partner who will guide you through the most complex taxation challenges. With his unparalleled expertise, strategic insights, and extensive network, Peter consistently delivers innovative solutions that maximize value and provide peace of mind. Partnering with Peter means partnering with success.