Definition of PKP
According to UU KUP No. 6 of 1983 which has been amended by Law No. 7 of 2021 jo. Article 1 of the Law on Harmonization of Taxation, the definition of a Taxable Entrepreneur is an Entrepreneur who delivers Taxable Goods and/or delivers Taxable Services that are subject to tax based on the 1984 Value Added Tax Law and its amendments.
Based on the Regulation of the Minister of Finance Number 197/PMK.03/2013 concerning VAT Limits for Small Entrepreneurs, Entrepreneurs who are required to become PKP are Entrepreneurs who in 1 (one) financial year have a minimum turnover of IDR 4.8 billion.
What are the PKP obligations for husband and wife??
Based on KUP Law No. 7 of 2021 jo. Article 8 paragraph 2 of the Tax Harmonization Law: