Enter a price and pick the goods class. The calculator applies the general PPN rule of PMK 131/2024 and shows the tax base, the PPN and the total in exact rupiah.
By Matthews WongResearched on
Key takeaway
Since 1 January 2025, Indonesian PPN is 12%. Under PMK 131/2024, goods and services that are not luxury goods are taxed on a DPP nilai lain of 11/12 of the price, so the PPN works out to 11% of the price. Luxury goods subject to PPnBM pay 12% on the full price.
Whole rupiah. Separators are optional.
On the Faktur Pajak (whole rupiah)
Three formulas, all from the sources at the foot of the page.
| Case | Tax base (DPP) | PPN | Example on Rp15,000,000 |
|---|---|---|---|
| Non-luxury goods and services | 11/12 × price (DPP nilai lain) | 12% × DPP = 11% of price | DPP Rp13,750,000; PPN Rp1,650,000 |
| Luxury goods (subject to PPnBM) | Full price | 12% × price | DPP Rp15,000,000; PPN Rp1,800,000 |
| Price already includes PPN | Net price = gross ÷ 1.11 (non-luxury) or ÷ 1.12 (luxury) | Gross − net price | Rp16,650,000 gross: net Rp15,000,000; PPN Rp1,650,000 |
12% × 11/12 is exactly 11/100, so PPN on a whole-rupiah price is a whole number of sen. Keep money as integers and the result never drifts.
// PPN under PMK 131/2024, in sen (1/100 rupiah), using BigInt.
// Non-luxury: 12% × (11/12 × price) = 11/100 × price
// Luxury: 12% × price = 12/100 × price
type GoodsClass = "non-luxury" | "luxury";
function ppnInSen(priceRupiah: bigint, goods: GoodsClass): bigint {
// price × rate/100 rupiah = price × rate sen, exactly
return priceRupiah * (goods === "luxury" ? 12n : 11n);
}
ppnInSen(15_000_000n, "non-luxury"); // 165_000_000n sen = Rp1,650,000
ppnInSen(15_000_000n, "luxury"); // 180_000_000n sen = Rp1,800,000Short answers, consistent with the sources on this page as of the research date.
Primary sources checked on the research date. Follow them for the current version.
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