If 12 is 10% of a value what is the value

120, because 12 times 10 is 120.

I believe 10% of 120 would be 12.

Okay, consider it. Once you multiply 12 by 10, you would get 120. But once you look for a tenth of 120, which is the same as 10% of it, I believe, you would get 12. And sure enough, when you calculate it, you get the same answer.