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VAT Issues on Omnibus Law in Indonesia and Their Administrative Implications

The 2020 fiscal year is a turning point for several types of superior taxes in Indonesia -VAT is one of themsince it has undergone two changes through the omnibus law. Based on the Covid-19 pandemic that occurred, the VAT Law amendments were first made through Law No. 2/2020, which regulates the imposition of VAT on electronic transactions. Not long after, Law No. 11/2020, which more broadly aims to facilitate ease of doing business. This paper is one of the earliest studies to analyze the two laws that focus on regulating VAT. Besides analyzing both laws from tax collection principles, this study also aims to present both laws' administrative brief reports. Our analysis on Law no. 2/2020 shows that a platform provider (PPMSE) appointment as a VAT collector is a reasonably simple and effective measure. However, concerning the compliance burden borne by PPMSE, the government needs to provide adequate consultation space so that entrepreneurs who have been designated as PPMSE can properly administer their tax obligations. As for Law no. 11/2020, although in general, the VAT aspect does not get as much attention as the Income Tax development, the VAT arrangement still leaves several issues regarding equality and certainty.