Income tax and/or Value Added Tax (VAT) on the sales/delivery of gold jewelry, gold bars, jewelry crafted entirely from non-gold material, gemstones and/or other similar stones, as well as services related to gold jewelry, gold bars, jewelry crafted entirely from non-gold material, and/or gemstones and/or other similar stones, carried out by gold jewelry manufacturers, gold jewelry traders, and/or gold bar entrepreneurs
Source: jdih.kemenkeu.go.id