The following is a comparison of these changes:
Changes in Characteristics That Can Use a Tax Invoice to Be Paid
Per-29/PJ/2015
User: PKP Retail Trader
Condition
1. It is carried out at a retail sales location (such as kiosks and shops) or a service delivery place directly to the end consumer, or goes directly to one end consumer place to another end consumer place;
2. Made without prior written offers, contracts, auctions and so on, but directly to the final consumer;
3. Generally, BKP/JKP payments are made in cash. Specifically for BKP, the seller immediately submits the BKP, and the seller immediately brings the BKP he bought.
Per-03/PJ/2022
Users: PKP with Sales Characteristics to End Consumers
Condition
1. Buyers of goods and/or service recipients directly consume the goods and/or services purchased
or accepted; and
2. Buyers of goods and/or service recipients do not use or utilize goods and/or services
purchased or received for business activities
There is a positive thing from this change is that this regulation has accommodated the needs of the development of seller criteria, from previously having to be a retail trader, to every Taxable Entrepreneur (PKP) with the characteristics of selling to final consumers. This of course makes it easier to prove from the WP himself to the KPP. Because nowadays, if you look at TKpedia, many manufacturers already have their own official stores. This, of course, could mean that the producer initially did not have a Retail Trader permit, but due to the times, he must be able to sell directly in retail for the purpose of increasing the company’s sales.
The next thing is in the previous regulations, PKP is required to sell at a retail sales place (such as a kiosk or shop) or a place where services are provided directly to the end consumer. Whereas now, many goods and services are traded through platforms, namely Tkpedia, Shpee, Fastwork or other platforms that function as places of sale without a physical store. And with the new regulation update, these characteristics are changed without having to go through a physical store.
The changes that exist, the author feels are positive changes that make it easier but still achieve the goal and keep a level playing field in balance in trying. Appreciation to DGT.