Centre for Administrative Science Faculty of Social and Political Science University of Indonesia. Value Added Tax (VAT) Policy for Small Scale Ent re preneur (Indonesian VAT Policy). South- South Sharing of Successful Tax Practices. 1. Background.
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Centre for Administrative Science
Faculty of Social and Political Science
University of Indonesia
Value Added Tax (VAT) Policy for Small Scale Entrepreneur
(Indonesian VAT Policy)
South- South Sharing of Successful Tax Practices
Source: PricewaterhouseCoopers, A Guide to VAT/GST in Asia Pacific 2009 kurs as published by PwC
2. Implementation in Indonesia
In the beginning of VAT implementation (1983), government exempted levying VAT from Small Scale Entrepreneur. Then the policy changed over periods, level of threshold for period of: