| Lampiran | |||
| Surat Edaran Direktur Jenderal Pajak | |||
| Nomor | : | SE - 2/PJ.03/2008 | |
| Tanggal | : | 31 Juli 2008 | |
| No. | Negara | Tarif BPT |
| 1. | Algeria | 10% |
| 2. | Australia | 15% |
| 3. | Austria | 12% |
| 4. | Bangladesh | 10% |
| 5. | Belgium -Renegosiasi |
15% 10% |
| 6. | Brunei darussalam | 10% |
| 7. | Bulgaria | 15% |
| 8. | Canada -Renegosiasi |
15% 15% |
| 9. | Czech | 12,5% |
| 10. | China | 10% |
| 11. | denmark | 15% |
| 12. | Egypt | 15% |
| 13. | finland | 15% |
| 14. | france | 10% |
| 15. | Germany | 10% |
| 16. | Hungary | Tidak ada |
| 17. | India | 10% |
| 18. | Italy | 12% |
| 19. | Japan | 10% |
| 20. | Jordan | Tidak ada |
| 21. | Korea Republic of | 10% |
| 22. | Korea, Demokratic People's Republic of | 10% |
| 23. | Kuwait | 10% |
| 24. | Luxembourg | 10% |
| 25. | Malaysia | 10% |
| 26. | Mauritius * | 10% |
| 27. | Mexico | 10% |
| 28. | Mongolia | 10% |
| 29. | Netherlands - Renegosiasi - Renegosiasi ke 2 |
9% 9% 10% |
| 30. | New Zealand | Tidak ada |
| 31. | Norway | 15% |
| 32. | Pakistan | 10% |
| 33. | Philippines The | 20% |
| 34. | Poland | 10% |
| 35. | Qatar | 10% |
| 36. | Romania | 12,5% |
| 37. | Russia | 12,5% |
| 38. | Saudi Arabia ** | Tidak ada |
| 39. | Seychelles | Tidak ada |
| 40. | Singapore | 15% |
| 41. | Slovak | 10% |
| 42. | South Africa | 10% |
| 43. | Spain | 10% |
| 44. | Sri Lanka | Sesuai UU domestik |
| 45. | Sudan | 10% |
| 46. | Sweden | 15% |
| 47. | Switzerland | 10% |
| 48. | Syria | 10% |
| 49. | Taiwan | 5% |
| 50. | Thailand | Seusai UU domestik |
| 51. | Tunisia | 12% |
| 52. | turkey | 15% |
| 53. | U.A.E | 5% |
| 54. | Ukraine | 10% |
| 55. | United Kingdom - Renegosiasi |
10% 10% |
| 56. | USA - Renegosiasi |
15% 10% |
| 57. | Uzbekistan | 10% |
| 58. | venezuela | 10% |
| 59. | Vietnam | 10% |