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The development of technology in the business world requires all business actors to be dynamic and responsive to follow the latest trends. The business actor must be able to equate the steps with the development of technology, especially information technology that increasingly bolted the speed. Online shopping is now even a daily lifestyle of some consumers. With a device that is always in the grip, then the various transactions can occur in a short time with one touch. One of the most commonly used online shopping apps is ticketing and hotel reservations. Consumers who want to travel to any part of the world can make hotel reservations with ease. Responding to such market conditions, online reservation companies, both local companies and overseas-based companies, have been born and grown in recent years.
The presence of a third party in the transaction between the consumer and the hotel, gave birth to a new economic value, namely the rewards received by the online reservation company as a wage for his efforts to connect consumers with the hotel. Ease of service gained often makes all parties terlena. The hotel can now reduce marketing costs including marketer labor costs and have the opportunity to get consumers only by "selling" images with a very wide range. Online reservation companies are now gaining market share from the new shopping mode of consumers, a touch of consumers already pouring funds into their accounts. Consumers, the king who is increasingly preoccupied with various activities, is now pampered with the convenience of hotel reservations that can be done anytime and anywhere.
The various conveniences enjoyed by all parties make the faster the flow of transactions that occur, but unfortunately leave the tax inherent in the transaction. The flow of income from the hotel to the reservation company is an additional economic capability that must be taxed. The presence of economic value in the form of service reward received by online reservation company is an object that must be subject to VAT. Legal umbrella that regulates the imposition of taxes inherent in this transaction has been there since the first, not newborn to respond to technological developments that occur. But not all parties are aware of the taxes that follow the transaction with this new mode of development.
With respect to the domestic reservation company, the hotel paying the amount of the remuneration shall be treated as a withholding of Article 23 Income Tax in respect of the services paid to the reservation company. A domestic reservation company that has fulfilled the requirements as a Taxable Entrepreneur (PKP) must be confirmed as a PFM and issue a Tax Invoice as proof of VAT collection on the delivery of reservation services.
The tax deposit pattern becomes changed when the online reservation service partner is overseas and has no permanent establishment (BUT) in Indonesia. The imposition of VAT is subject to the following provisions. As set forth in article 3A paragraph (3) of the VAT Act, an individual or entity utilizing taxable services from outside the customs area shall collect, deposit and report on the payable VAT whose calculation and procedure shall be regulated by a Minister of Finance Regulation. Further, Regulation of the Minister of Finance Number: PMK-40 / PMK.03 / 2010 concerning the Procedure of Calculation, Collection, Depositing and Reporting of Value Added Tax on Utilization of Intangible Taxable Goods and / or Taxable Services from Outside Customs Area and Circular Letter The Director General of Taxes Number: 147 / PJ / 2010 concerning Regulation of Explanation of Regulation of the Minister of Finance Number: 40 / PMK.03 / 2010 describes matters relating to the imposition of foreign service VAT on the transaction of service utilization from outside customs area as follows:
a. Taxable services from outside the customs areas are utilized within the customs areas:
- Taxable Services are submitted by individuals or entities residing or domiciled outside the Region;
- Provision of Taxable Services may be conducted inside and / or outside the Customs Area as long as the activities of providing Taxable Services do not cause any individual or entity residing or domiciled outside the Customs Area to be a domestic Tax Subject:
- Activities of utilization of Taxable Services originating from outside the Customs Area are conducted within the Customs Area; and
- Taxable services originating from outside the Customs Area are utilized by anyone within the Customs Area.
b. VAT calculation: 10% rate multiplied by the amount paid or should be paid to the party who submitted the taxable service excluding VAT
c. When VAT is due when the JKP is actually used; or when the acquisition price of JKP is stated