In this article, I still want to review a little about one of the changes in the latest VAT Law (Uu. Number 42 of 2009). One of the changes I mean is the provisions in Article 9 paragraph (8) c of the Value Added Tax Law. To see the changes, here I quote the provisions of Article 9 paragraph (8) alphabet c of the VAT Law before and after the change.
Before the change (uu. Number 18 of 2000):
Article 9 paragraph (8), Input Tax cannot be credited in the manner as stipulated in paragraph (two) for expenditure for: c. acquisition and maintenance of sedan, jeep, station wagon, van, and kombi motor vehicles unless they are merchandise or leased;
After the change (law. Number 42 of 2009):
Article 9 paragraph (8), Crediting of Input Tax as intended in paragraph (2) cannot be applied to expenses for: c. acquisition and maintenance of motor mounts in the form of sedans and station wagons, unless they are merchandise or rented;
From the material provisions of Article 9 paragraph (8) alphabet c of the VAT Law above, either before or after experiencing changes, then there are several things that should be made for us to pay attention to:Editorial changes to the phrase “… motorized mounts of sedans, jeeps, station wagons, vans, and kombi…” to be ” … motorized mounts in the form of sedans and station wagons…”[Trying] Defining a Motor Vehicle in the Form of a Station WagonEditorial changes to the phrase “… motor vehicles sedan, jeep, station wagon, van, & kombi…” to be ” … motor vehicles in the form of sedans & station wagons …”
It is undeniable that before this provision undergoes changes, we often have difficulty applying this provision to the field caused because of the difficulty or our frustration at defining jeep type motor vehicles, station wagons, vans and kombi. This is because there is no tax provision that explains or provides limits & criteria that are undoubtedly regarding the types of jeep, station wagon, van and kombi mounts. The rapid development of the automotive industry in competition captured the hearts of consumers through the latest models offered, adding to its own conflicts.But we should be grateful because in the new provisions, this article has undergone changes (or can be interpreted as improvements) according to the previous provisions, as a result as a simpler. We become easier to know that the Input Tax that cannot be credited in the context of this article is for the acquisition and maintenance of motor vehicles in the form of sedans and station wagons.
The remaining conflict is a question, what is the definition (limit) and how are the specifications of motorized mounts included as station wagons?
[Trying] Defining a Motor Vehicle in the Form of a Station WagonIn the provisions of Article 9 paragraph (8) c of the latest VAT Law, it is stated that the crediting of input tax cannot be applied to expenditures for the acquisition & maintenance of motor vehicles in the form of sedans & station wagons, unless they are merchandise or rented. Some of our grands are undoubtedly very familiar with sedan-type mounts, as a result there is no need to explain here. As for making a station wagon type mount is my task and purpose write it on this blog.
Given that no taxation regulations have yet put a definition and explanation of the specifications of the station wagon (the author’s assumption), then the author will try to put adequate references so that you can define any mounts (four-wheeled vehicles) that enter the criteria to be a station wagon.
Station Wagon by Wikipedia”A station wagon or estate car is a body style variant of a sedan/saloon with its roof extended rearward over a shared passenger/cargo volume with access at the back via a third or fifth door (the liftgate or tailgate), instead of a trunk lid. The body style transforms a standard three-box design into a two-box design — to include an A, B & C-pillar, as well as a D pillar. Station wagons feature flexibility to allow configurations that either favor passenger or cargo volume, e.g., fold-down rear seats.”According to the definition, it can be understood that a four-wheeled station wagon vehicle is basically a variant based on the type of sedan, using a rear extended roof beyond the passenger and cargo / freight space, using access behind through the third or fifth door (tail-door / tail-gate), not according to baggage.
The illustration below can hopefully clarify this definition. In the above image is a type of sedan where the body of a four-wheeled vehicle consists of 3 boxes (in the picture distinguished using hue) namely the front (engine room), the middle (passenger room) & the back (baggage / cargo). While the station wagon is the middle image, where the body only consists according to 2 boxes, namely the front (engine room) and the back (passenger and cargo / cargo space).
Station Wagon According to The American Heritage DictionaryThe American Heritage Dictionary defines a station wagon as “an automobile with one or more rows of folding or removable seats behind the driver and no luggage compartment but an area behind the seats into which suitcases, parcels, etc., can be loaded through a tailgate.”
The definition according to The American Heritage Dictionary further clarifies our image of a station wagon, where it is depicted that a station wagon is a car using one or more rows of seats that can be folded or removed behind the driver and there is no luggage space [as in a sedan] but a space at the back of the seat where suitcases, packages, etc., can be loaded through a back door.
Use of the term Station Wagon and Its Development”Station wagon” or “wagon” is a word commonly used in the English Languages of the United States, Australia, Canada and New Zealand. Medium “estate car” or “estate” is commonly used in British English.
Global manufacturers of four-wheeled vehicles have marketed body-style wagons using various terms; for example Audi with “Avant”, BMW with “Touring”, Citroen with “Break”, Volkswagen using “Variant”, Opel with “Caravan”, Wartburg with “Tourist”, Fiat with “Weekend”, Mazda with “Estate”, and other manufacturers using the word that is not the same.
Similarities & Differences of Station wagon with HatchbackThe similarity between station wagons using hatchbacks is that both have the same configuration design, namely two boxes, the front box is the engine room and the back box is the passenger room and cargo / goods in one space, and there is a rear door for cargo / goods access. In addition to having similarities, the two also have a slight disparity, including the following:
Cargo/freight Space. The cargo space on the station wagon is wider using windows in the cargo space is also wider, while the hatchback is relatively narrower and minimal ventilation, maybe even without side ventilation in the cargo area.Chair. The station wagon has 2 or 3 rows of passenger seats while in the hatchback is only one or two rows of seats.Rear Suspension. The rear suspension in station wagons is generally designed with a suspension that is more likely to carry additional loads compared to hatchbacks.Back Door. The rear doors in hatchbacks are generally designed using the feature of hinged doors opened upwards (top-hinged liftgate) or a combination of using doors opened down for access to cargo / cargo space.Station Wagon Specifications
From the description of the definition of station wagon above, we can conclude that the station wagon is a car with the following specifications:The configuration of the four-wheeled vehicle body consists of two boxes (two-boxes) namely the front box (engine room) & rear box (passenger and cargo / cargo space fused in one space), not three boxes (three-boxes) like sedans.Have access to the passenger/cargo room through the back door (not baggage)Have two or three rows of passenger seats
Hatchback has similar specifications using a station wagon, only the size and volume of the body (body) is smaller, so we category also as a station wagon.
Identifying Cars in the Indonesian MarketOnce we know the specific specifications of the station wagon type vehicle then using it easily we will be able to identify whether a car is included in the criteria as a station wagon or not.
Based on the specifications mentioned above, for Toyota’s four-wheeled vehicles marketed in Indonesia, which meet the criteria as a station wagon, including Avanza, Innova, Rush, Fortuner, Previa, Land Cruiser and Alphard.