VAT Concept Package and Tax Law Reference in Indonesian Language

A two-book package for mastering VAT from both a conceptual and legal-text perspective, in Indonesian.

VAT Concepts and Comparative Study, 2nd Edition covers VAT across 10 chapters: the concept and history of VAT, its scope (VAT-taxable and exempt transactions), territorial scope, taxable entrepreneurs (PKP), the timing and place of VAT liability, tax base, rates, input tax crediting, and VAT refunds. It includes a comparative study of various countries and updates in line with Minister of Finance Regulation (PMK) 81/2024 on the Coretax system.

The Indonesian SDSN book complements this with the official text of the VAT Law (along with the GPTP Law and Income Tax Law) based on Law No. 6 of 2023 and Law No. 1 of 2026, allowing readers to directly refer to the articles relevant to the VAT issues they are facing.

This package is ideal for tax consultants, Taxable Entrepreneurs (PKP), corporate finance and accounting teams, and academics who require a complete VAT reference in Indonesian.

Package contents:

1. VAT Concepts and Comparative Study, 2nd Edition (444 pages, [publication month/year not specified])
2. SDSN Indonesian 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)