Ppn Ppnbm Advanced

Name: Ppn Ppnbm Advanced
Author: adamriofc

ASecurity

Calculate statutory 12% PPN, PPnBM Luxury Tax (10% to 200%), Other Basis DPP (11/12), import CIF tax bases, and DJP Coretax equalisation.

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Added October 7, 2026

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Scanned October 7, 2026

npx -y skills add adamriofc/indonesian-business-agent-skills --skill ppn-ppnbm-advanced --agent claude-code

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SKILL.md

---
name: ppn-ppnbm-advanced
description: "Calculate statutory 12% PPN, PPnBM Luxury Tax (10% to 200%), Other Basis DPP (11/12), import CIF tax bases, and DJP Coretax equalisation."
argument-hint: <transaction_type> <selling_price_or_cif> <ppnbm_rate_percent>
risk_level: HIGH
rule_type: statutory
quality_tier: expert-reviewed
allowed-tools: bash
capability:
  purpose: [tax_calculation, statutory_compliance]
  not_for: [tax_legal_opinion, autonomous_filing]
  requires: [<transaction_type> <selling_price_or_cif> <ppnbm_rate_percent>]
  produces: [taxAmount, effectiveRatePercent, statutoryReference, safeToUse]
  consumes: [hr.payroll_cost, context.asOfDate]
  deterministic: true
  cross_domain_relevance:
    hr: high
    finance: high
    legal: medium
---

# PPN 12% & PPnBM Luxury Tax Advanced Calculator

Calculates statutory 12% PPN, Luxury Goods Sales Tax (**PPnBM**), Other Basis DPP ($11/12 \times \text{DPP}$), and import CIF tax bases per UU No. 7/2021 (HPP), PP No. 61/2020, & PMK No. 131/2024.

## Tax Base & Rate Classification
1. **Standard Domestic Sales**: `PPN = 12% x Selling Price`.
2. **Other Basis DPP (DPP Nilai Lain)**: `DPP = 11/12 x Selling Price`. `PPN = 12% x (11/12 x Selling Price)` = **11.00% effective burden**.
3. **Import Transactions**: `DPP = CIF Value + Customs Duty (Bea Masuk)`. PPN 12% and PPnBM are levied on full Import Value.
4. **PPnBM Luxury Tax Tiers**: Statutory rates ranging from **10% to 200%** (levied once at manufacturer/import level). PPnBM is non-creditable input tax.
5. **Export 0% Rate**: Export BKP/JKP is taxed at 0%, while Input Tax Credits (*Pajak Masukan*) remain 100% creditable/refundable.

## Hybrid Execution Model
Pass parameters to `engines/ppn-ppnbm-calculator.js`:
* `calculatePpnAndPpnbm({ transactionType, cifValueIdr, customsDutyAmount, sellingPriceOrDpp, ppnbmRatePercent, inputTaxCreditsAlreadyPaid })`

## Worked Example
Input: Import of luxury motor vehicle with CIF Rp 1.000.000.000, Customs Duty Rp 200.000.000, PPnBM rate 50%.
- Import Value (DPP Base) = `Rp 1B + Rp 200M` = **Rp 1.200.000.000**.
- Statutory PPN 12% = `12% x Rp 1.2B` = **Rp 144.000.000**.
- PPnBM 50% = `50% x Rp 1.2B` = **Rp 600.000.000**.
- Total Taxes at Import = **Rp 744.000.000**.