Wednesday, 7 October 2015 ::

Pajak dan Telekomunikasi

Working Group on Telecommunications Taxes

Background :

In April 2010, Mastel established a Working Group on Telecommunications Tax, as a response of Mastel to the many complaints about the large Mastel members and various types of taxes charged by government to telecommunications operators in Indonesia, which eventually would cost the service user community. This large tax expenses also directly affect the operators in developing infrastructure in improving service to customers.

In Indonesia the form of tax levy imposed on operators include Value Added Tax (VAT) and Income Tax (PPH). For VAT has been imposed in the initial and rate card pricing to customer service.

Operators also be taxed in the State Non-Tax Revenue (non-tax revenues) is in the form of license fees / up front fee which extent depends on the time following the tender offer, Cost of Rights of Use (BHP) which is chargeable to the carrier frequency by a radio station license (ISR), and BHP telecommunications services (Jastel) that is charged to the operator contribution of 0.5 percent and the Universal Service Obligation (USO), 1.25 percent of gross revenue service.


The Working Group is intended to set up an objective recommendation to be submitted by Mastel to all stakeholders associated with these tax matters, namely the Ministry of Finance, the Office of the Minister Coordinator economy, the Ministry of Communications and Informatics cq Directorate General of Posts and Telecommunications.

Time Frame

The working group will last until July 2010.

Working Group Tasks

  1. Conduct discussions and / or hearings related to an operator of telecommunications tax.
  2. Assessing the tax burden charged to the operator who ends a burden on society and propelling the expansion of small operators to increase service to the community. 
  3. Prepare a document or input / proposals that show the direction of policies, objectives and strategies for achievement in determining the tax burden of telecommunications in Indonesia.


Telecommunications Tax Working Group Members :

Chairman : Sutrisman
Secretary : Eddy Thoyib


1. Ariyanto K.S. : XIRKA
2. Sahala Eddy P.S. : NTS
3. Daiku : NTS
4. Arya Paramitra : XL
5. Mayasari  : XIRKA
6. Adrianus L  : HCPT
7. Teguh Anantawikrama : Mastel
8. Rudi Hendarto : Telkomsel
9. Novia Nazwan  : Indosat
10. Syachrial S : Indosat
11. Setyanto P. Santosa : Mastel
12. Nova Tarigan : ATSI
13. Peni Cameron : CAMS
14. Gina Dwi A  : BTEL

Expert Advisor : Dr Haula Rosdiana  ( Senior Lecture of Faculty of Social Politics ).

Related Documents : Laporan Pokja Perpajakan - RAKER MASTEL 2007.pdf 

                              Tarif PPh 23 Terbaru Sesuai PER-70/PJ/2007.pdf

                              UU 28 Tahun 2009 PAJAK DAERAH DAN RETRIBUSI DAERAH.pdf

                              UU 42 Tahun 2009  PPN.pdf