11. Kewajiban PPN Digital atas Layanan Cloud & Streaming

Artikel Indonesia

Mulai 2020, Indonesia menerapkan PPN digital atas layanan asing seperti cloud, software, dan streaming. Bagi perusahaan teknologi maupun startup, kelalaian dalam mencatat transaksi ini bisa memicu koreksi pajak.

Studi Kasus:
Sebuah startup SaaS (Software as a Service) besar di Jakarta menggunakan layanan cloud asing dengan pembayaran tahunan USD 20 juta. Perusahaan gagal mencatat PPN digital yang telah dipungut vendor asing. DJP saat pemeriksaan menemukan selisih pencatatan dan mengenakan koreksi PPN senilai Rp 300 miliar.

Pelajaran: startup wajib merekonsiliasi pembayaran layanan digital dengan bukti pungut PPN digital dari penyedia. Rahayu & Partner membantu klien menyusun compliance review agar laporan sesuai regulasi.

English Version

Since 2020, Indonesia has imposed digital VAT on foreign services such as cloud, software, and streaming. For tech firms and startups, failure to record these transactions properly may lead to tax adjustments.

Case Study:
A major SaaS startup in Jakarta subscribed to foreign cloud services worth USD 20 million annually. The company failed to record the digital VAT collected by the provider. During audit, the DGT identified the discrepancy and imposed an adjustment of IDR 300 billion.

Lesson: Startups must reconcile digital service payments with digital VAT collection records. Rahayu & Partner assists clients with compliance reviews to ensure accurate reporting.