Value Added Tax and English Tax Law Reference Package

A two-book package for practitioners who need an Indonesian VAT reference covering both concepts and the statutory text, in English.

VAT Concepts and Comparative Study, 2nd Edition covers VAT across 10 chapters, including the history and development of VAT globally, the scope of VAT (VAT-taxable transactions, the supply of goods and services, imports and exports, and exempt transactions), territorial scope, Taxable Entrepreneurs (PKP), the timing and place of VAT liability, tax base, VAT rates, input tax crediting, and VAT refunds. It includes an international comparative study and updates in line with the Coretax system (Minister of Finance Regulation PMK 81/2024).

The Consolidation in a Single Text: GPTP Law, Income Tax Law, and VAT Law - English Edition presents the text of the VAT Law (along with the GPTP Law and Income Tax Law) in English, based on Law No. 6 of 2023 and Law No. 1 of 2026. It is useful for explaining Indonesian VAT provisions to international partners, clients, or auditors.

This package is ideal for indirect tax teams at multinational companies, international public accounting firms, and consultants working in a bilingual environment.

Package contents:

1. VAT Concepts and Comparative Study, 2nd Edition (444 pages, February 2025)
2. SDSN English Edition (308 pages, May 2026)

Authors of the VAT book:

Darussalam, Danny Septriadi, Khisi Armaya Dhora, and Atika Ritmelina Marhani

Publisher:

DDTC (PT Dimensi Internasional Tax)