Freight Forwarding & Logistics
Freight forwarding companies face VAT with Other Value Tax Base, Article 23 Income Tax withholding from clients, and complex cross-border transactions. Without proper reconciliation, tax credits are easily missed. Arunika Consulting helps logistics players manage tax obligations in a structured manner.
Important Note
This industry needs careful tax compliance monitoring. Make sure all obligations are fulfilled on time.
Tax Rate
22%
PPH TARIF-UMUM
Risk Level
Medium
Typical Turnover
IDR 5 Billion - 500 Billion per year
Tax Challenges
VAT with Other Value Tax Base
Effective rate of 1.1% needs to be applied consistently so VAT reporting is not wrong.
Withholding Slip Reconciliation
Withholding slips from many clients must be matched for maximum tax credits.
Services Related to Import Export
VAT treatment for services related to exports and imports requires special documentation.
Our Tax Solutions
Freight VAT Management
Determining Other Value Tax Base or general rate based on service type and contract.
- Precise compliance
- Maintained cash flow
- Reduced correction risk
Withholding Slip Management
Tracking system for Article 23 Income Tax withholding slips for complete tax credits.
- Maximum tax credits
- Organized Tax Return
- Audit-ready
Cross-Border Documentation
Assistance with export-import documents so 0% VAT facility applies.
- Tax facility secure
- Reduced dispute risk
- Clear process
Related Tax Regulations
PPh Pasal 23
Income Tax Withholding on Freight Forwarding Services
2% Article 23 Income Tax withheld by service users on freight forwarding fees
PPN Jasa Freight
VAT on Freight Forwarding Services
11% VAT or Other Value Tax Base (effective rate 1.1%) for freight forwarding services
Need a Tax Consultant for Freight Forwarding & Logistics?
Consult your business tax strategy with our certified tax consultants. Free initial consultation.
Free Consultation via WhatsAppFreight Forwarding & Logistics Consulting Services Across Indonesia
We support clients in major Indonesian cities. Find a location-specific service page for your area.
Bali
Banten
Daerah Istimewa Yogyakarta
Jawa Tengah
Jawa Timur
Kalimantan Barat
Kalimantan Selatan
Kalimantan Timur
Kepulauan Riau
Riau
Sulawesi Selatan
Sulawesi Tengah
Sulawesi Tenggara
Sulawesi Utara
Sumatera Utara
Sumatra Selatan
Frequently Asked Questions
How is VAT calculated for freight services?
VAT is calculated with Other Value Tax Base (10% x VAT rate) so effective rate is 1.1% from fee, or general rate 11% if not using Other Value Tax Base.
Are freight services for exports subject to VAT?
Services directly related to exported goods can be subject to 0% VAT if PEB, B/L, and contract documents are complete.
Is Arunika Consulting officially licensed as a tax consultant?
Yes. We are registered tax consultants and support clients with compliant, professional tax advisory and representation.
What should I do if I receive an SP2DK letter or tax audit notice?
Contact us early. We help analyze the risk, prepare supporting documents, draft the response, and assist discussions with the tax office.
How much tax saving can tax planning deliver?
It depends on your structure and transactions. We identify legal efficiencies, incentives, and reporting improvements without crossing into tax evasion.
Related Industries
Customs & Clearance
KBLI 52291
Licensed PPJK customs clearance in Indonesia for PIB/PEB, HS code, customs value, import duties, and import-export document handling.
Import Export & Trading
KBLI 46100
Import export tax services for import VAT, Article 22 Income Tax, VAT refund, and international trade compliance.
Freight Forwarding
KBLI 52291
Implementation of forwarding systems for shipment tracking, customs documentation, and integrated automated billing.