Complete Discussion of The Structure and Use of Domestic VAT Codes

Complete Discussion of The Structure and Use of Domestic VAT Codes

PPN - 20 Jan, 2024 09:01 WIB

Jakarta, Ideatax -- In the world of taxation, the Value Added Tax Deposit Type Code (KJS) generally contains a series of numbers that must be included when a taxpayer makes a VAT deposit domestically. Using the domestic VAT code not only makes the payment process easier, but also makes it possible to receive payments via various methods, both by post and bank.


How familiar are you with the VAT codes that are often used in Indonesia? Do you understand in depth about each code and how it is used?


Structure and Use of the Domestic VAT Code

If you plan to make tax payments using VAT codes, it is important to understand the list of codes and their respective functions beforehand. In general, there are 28 domestic VAT codes used in the realm of taxation, complete with explanations to facilitate the payment process.


List of VAT Code Usage


Use of VAT Code Utility
411211-100 The tax payment code stated in the SPT (Written Notification Letter) for the VAT period.
411211-101 VAT payment code payable for the use of intangible Taxable Goods (BKP).
411211-102 The code is used to pay VAT due from the use of taxable services.
411211-103 VAT payment transaction code to build its own activities.
411211-104 VAT payment code for transferring assets for sale.
411211-105 Payment of VAT sticker redemption tax by submitting sound or image recording products.
411211-300 Paying the amount stated in the VAT STP still needs to be paid.
411211-310 Used to deposit the amount that still needs to be paid in the state VAT SKPKB.
411211-311 The Domestic VAT code is used in payment transactions for the use of intangible BKP.
411211-312 Used to pay the amount that needs to be paid, listed in the VAT SKPKB for the use of JKP outside the customs area.
411211-320 Used for payment of amounts according to the domestic VAT SKPKBT.
411211-390 Used to pay the amount that needs to be paid as stated in the decision letter.
411211-500 The code for paying the shortfall in taxes that needs to be paid is in accordance with the mandate of Article 8 paragraph 3 and paragraph 5 of the Law.
411211-900 Domestic VAT deposit code collected by the treasurer.
411211-930 Domestic VAT collection code carried out by the village fund treasurer.


Use of VAT Code

When using VAT codes, their accuracy is crucial to ensure they are appropriate for their intended use. This code makes it easier for taxpayers to carry out their obligations, enabling the DGT online electronic system to identify the type of deposit made. Therefore, pay careful attention when entering the VAT code so that the tax payment process runs smoothly and efficiently.


Easy enough, right?


So, now it can be concluded that the domestic VAT code is very useful in making tax payments using the online system. In this digital era, the VAT Code is a strong foundation for creating a responsive tax system, enabling taxpayers to adapt quickly to changes in regulations and technology.


If you want more in-depth information about taxation, visit our official website at There, you will find a variety of comprehensive resources and guides about the world of taxation, from basic understanding to current issues.

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