No : 048/AP0-APH/FIN/22
Lampiran : 1
Hal: Pemberitahuan Kenaikan Pajak Pertambahan Nilai (PPN)
Efektif Untuk Tagihan tertanggal dari 1 April 2022
Kepada Pelanggan yang Terhormat,
Pertama-tama, kami ucapkan terima kasih atas kepercayaan
Anda terhadap produk dan layanan dari PT Indosat Tbk (“IOH”).
Berdasarkan Undang-Undang No. 7 Tahun 2021 tentang
Harmonisasi Peraturan Perpajakan (“UU HPP”), Pemerintah
Indonesia telah secara resmi menaikkan tarif PPN secara
bertahap sebagai berikut:
Tarif PPN Tanggal Berlaku
11% 1 April 2022
12% Paling lambat 1 Januari 2025
Oleh karena itu, IOH akan mulai menerapkan dan
memperhitungkan tarif PPN baru tersebut atas seluruh tagihan
yang diterbitkan kepada Pelanggan efektif per 1 April 2022.
Berikut kami lampirkan materi resmi dari Pemerintah
Indonesia mengenai UU HPP sebagai rujukan.
Surat ini dibuat dan ditandatangani dalam Bahasa Inggris dan
Bahasa Indonesia. Dalam hal terdapat ketidaksesuaian antara
versi Bahasa Inggris dan versi Bahasa Indonesia dari surat ini,
versi Bahasa Indonesia yang akan berlaku dan versi Bahasa
Inggris akan dianggap diubah sepanjang ketidaksesuaian
tersebut agar sesuai dengan versi Bahasa Indonesia dari surat
ini.
Apabila Anda memiliki pertanyaan lebih lanjut, silakan
menghubungi corporate.helpdesk@ioh.co.id.
Terima kasih atas perhatian dan kerjasamanya.
Jakarta, 01 Maret 2022
Hormat kami,
Yuliadi Syarief
SVP-Head of Customer Operations
Regarding: Notification of Value Added Tax (VAT) Increase
Effective in respect of Invoice dated as of April
1st, 2022
Dear Valued Customers,
First of all, we would like to thank you for your trust in the
products and services of PT Indosat Tbk (“IOH”).
Pursuant to Law No. 7 of 2021 on the Harmonization of Tax
(“HPP Law”), the Government of Indonesia has officially
increased the VAT rate gradually as follows:
VAT Rate Effective Date
11% April 1st, 2022
12% No later than January 1st, 2025
Therefore, IOH will start applying and calculating the new
VAT rate in all invoices issued to customers effective as of 1
April 2022.
We attach the official material from the Government of
Indonesia regarding the HPP Law for reference.
This letter is drawn up and executed in English language and
Indonesian language. In the event of inconsistency between
the English version and the Indonesian language version of
this letter, the Indonesia language version will prevail and
the English language version will be deemed amended to
the extent of such inconsistency to be in conformity with
the Indonesian language version of this letter.
If you have further questions, please contact
corporate.helpdesk@ioh.co.id.
Thank you for your attention and cooperation.
 Republic of Indonesia
Strengthening the Policy Synergy to Promote Recovery
and Maintaining Macroeconomic Stability

December 2021
About Investor Relations Unit of the Republic of Indonesia

Investor Relations Unit (IRU) of the Republic of Indonesia has been established as a joint effort between Coordinating Ministry of
Economic Affairs, Ministry of Finance and Bank Indonesia since 2005. The main objective of IRU is to actively communicate
Indonesian economic policy and to address concerns of investors, especially financial market investors.

As an important part of its communication measures, IRU maintains a website under Bank Indonesia website which is administered
by International Department of Bank Indonesia. However, day-to-day activities of IRU are supported by all relevant government
agencies, among others: Bank Indonesia, Ministry of Finance, Coordinating Ministry for Economic Affairs, Investment Coordinating
Board, Financial Services Authority, Ministry of Trade, Ministry of State Owned Enterprises, and Ministry of Energy and Mineral
Resources.

IRU also convenes an investor conference call on a quarterly basis, answers questions through email, telephone and may arrange
direct visit of banks/financial institutions to Bank Indonesia and other relevant government offices.

Published by Investor Relations Unit – Republic of Indonesia

Website: http://www.bi.go.id/en/iru/default.aspx
Contact:
Rosita Dewi (International Department - Bank Indonesia, Ph.: +6221 2981 8232)
Thasya Pauline (Deputy Ministry for Macroeconomic and Finance Coordinator - Coordinating Ministry for Economic Affairs, Ph. +6221 352 1843)
Putri Rizki Yulianti (Fiscal Policy Office - Ministry of Finance, Ph.: +6221 345 0012)
Subhan Noor (Directorate General of Budget Financing and Risk Management - Ministry of Finance, Ph.: +6221 351 0714)

E-mail: contactIRU-DL@bi.go.id

This Presentation Book also can be downloaded from: https://www.bi.go.id/en/iru/presentation/default.aspx

The Law on Harmonization of Tax Regulations (HPP Law)
As part of tax reform to increase revenue and achieve the long term sustainable growth
POLICY CHANGES IN THE HPP LAW
GENERAL PROVISIONS AND PROCEDURES
• Integration of the ID Number with the Taxpayer Number,
• Appointment of third parties as withholding, collecting, depositing
and/or reporting tax (including e-commerce)
INCOME TAX
• Introducing of the new bracket for individual with income
exceeding IDR 5 billion at 35% tax rate,
• Corporate Income Tax in 2022 remains at 22%
• Income Tax rate at 0.5% for individual MSME (threshold IDR
500 million)
• Natura (Employee non-cash benefits) becomes tax object
VOLUNTARY DISCLOSURE PROGRAM
Offering opportunity to pay the unpaid taxes for assets during 2015 -
2020 with imposing tax fine rate. Will be implemented from 1 January
2022 to 30 June 2022
Source: Ministry of Finance
VAT
• Tax rate hike on VAT from 10% to 11% from 1 April 2022 and
to 12% by 2025,
• reducing the VAT exemptions and facilities,
CARBON TAX
• Introduction of the carbon tax in 2022 through gradual basis
according to a roadmap that will consider the development of a
carbon market, achievement of NDC targets, sector readiness, and
economic conditions.
EXCISE
Strengthening the mechanism for determining excisable goods; and
Applying criminal sanctions as a last resort (ultimum remedium) in
excise crime for violations of permits, releasing excisable goods,
unpackaged excisable goods, excisable goods originating from
criminal acts, and the sale and purchase of excise stamps.