Susunan dalam Satu Naskah dari Undang-Undang Republik Indonesia Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana diubah terakhir dengan Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan
| (1) | Menteri
Keuangan dapat menetapkan :
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| (2) | Ketentuan mengenai dasar pemungutan, kriteria, sifat, dan besarnya pungutan pajak sebagaimana dimaksud pada ayat (1) diatur dengan atau berdasarkan Peraturan Menteri Keuangan. | ||||||
| (3) | Besarnya pungutan sebagaimana dimaksud pada ayat (2) yang diterapkan terhadap Wajib Pajak yang tidak memiliki Nomor Pokok Wajib Pajak lebih tinggi 100% (seratus persen) daripada tarif yang diterapkan terhadap Wajib Pajak yang dapat menunjukkan Nomor Pokok Wajib Pajak. |
| - | bendahara pemerintah, termasuk bendahara pada Pemerintah Pusat, Pemerintah Daerah, instansi atau lembaga pemerintah, dan lembaga-lembaga negara lainnya, berkenaan dengan pembayaran atas penyerahan barang, termasuk juga dalam pengertian bendahara adalah pemegang kas dan pejabat lain yang menjalankan fungsi yang sama; |
| - | badan-badan tertentu, baik badan pemerintah maupun swasta, berkenaan dengan kegiatan di bidang impor atau kegiatan usaha di bidang lain, seperti kegiatan usaha produksi barang tertentu antara lain otomotif dan semen; dan |
| - | Wajib Pajak badan tertentu untuk memungut pajak dari pembeli atas penjualan barang yang tergolong sangat mewah. Pemungutan pajak oleh Wajib Pajak badan tertentu ini akan dikenakan terhadap pembelian barang yang memenuhi kriteria tertentu sebagai barang yang tergolong sangat mewah baik dilihat dari jenis barangnya maupun harganya, seperti kapal pesiar, rumah sangat mewah, apartemen dan kondominium sangat mewah, serta kendaraan sangat mewah. |
| - | penunjukan pemungut pajak secara selektif, demi pelaksanaan pemungutan pajak secara efektif dan efisien; |
| - | tidak mengganggu kelancaran lalu lintas barang; dan |
| - | prosedur pemungutan yang sederhana sehingga mudah dilaksanakan. |
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Nomor Dokumen |
Perihal |
Tanggal Ditetapkan |
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PER-1/PJ/2011 |
TATA CARA PENGAJUAN PERMOHONAN PEMBEBASAN DARI PEMOTONGAN DAN/ATAU PEMUNGUTAN PAJAK PENGHASILAN OLEH PIHAK LAIN |
1 Februari 2011 |
|
90/PMK.03/2015 |
PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 253/PMK.03/2008 TENTANG WAJIB PAJAK BADAN TERTENTU SEBAGAI PEMUNGUT PAJAK PENGHASILAN DARI PEMBELI ATAS PENJUALAN BARANG YANG TERGOLONG SANGAT MEWAH |
30 May 2015 |
|
PER-19/PJ/2015 |
TATA CARA PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 ATAS PENJUALAN BARANG YANG TERGOLONG SANGAT MEWAH |
30 Mei 2015 |
|
PER-24/PJ/2015 |
PERUBAHAN ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-19/PJ/2015 TENTANG TATA CARA PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 ATAS PENJUALAN BARANG YANG TERGOLONG SANGAT MEWAH |
12 Juni 2015 |
|
PER-53/PJ/2009 |
BENTUK FORMULIR SURAT PEMBERITAHUAN MASA PAJAK PENGHASILAN FINAL PASAL 4 AYAT (2), SURAT PEMBERITAHUAN MASA PAJAK PENGHASILAN PASAL 15, PASAL 22, PASAL 23 DAN/ATAU PASAL 26 SERTA BUKTI PEMOTONGAN/PEMUNGUTANNYA |
01 November 2009 |
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PER-31/PJ/2015 |
PERUBAHAN KETIGA ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-57/PJ/2010 TENTANG TATA CARA DAN PROSEDUR PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 SEHUBUNGAN DENGAN PEMBAYARAN ATAS PENYERAHAN BARANG DAN KEGIATAN DI BIDANG IMPOR ATAU KEGIATAN USAHA DI BIDANG LAIN |
8 Agustus 2015. |
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92/PMK.03/2019 |
PERUBAHAN KEDUA ATAS PERATURAN MENTERI KEUANGAN NOMOR 253/PMK.03/2008 TENTANG WAJIB PAJAK BADAN TERTENTU SEBAGAI PEMUNGUT PAJAK PENGHASILAN DARI PEMBELI ATAS PENJUALAN BARANG YANG TERGOLONG SANGAT MEWAH |
19 Juni 2019 |
|
199/PMK.010/2019 |
KETENTUAN KEPABEANAN, CUKAI, DAN PAJAK ATAS IMPOR BARANG KIRIMAN |
30 January 2020 |
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PER-21/PJ/2014 |
PERUBAHAN ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-1/PJ/2011 TENTANG TATA CARA PENGAJUAN PERMOHONAN PEMBEBASAN DARI PEMOTONGAN DAN/ATAU PEMUNGUTAN PAJAK PENGHASILAN OLEH PIHAK LAIN |
25 Juli 2014 |
|
PER-06/PJ/2013 |
PERUBAHAN KEDUA ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-57/PJ/2010 TENTANG TATA CARA DAN PROSEDUR PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 SEHUBUNGAN DENGAN PEMBAYARAN ATAS PENYERAHAN BARANG DAN KEGIATAN DI BIDANG IMPOR ATAU KEGIATAN USAHA DI BIDANG LAIN |
24 Februari 2013 |
|
39/PMK.011/2013 |
KEWAJIBAN PEMOTONGAN DAN/ATAU PEMUNGUTAN PAJAK PENGHASILAN YANG TERUTANG KEPADA PIHAK LAIN OLEH PERUSAHAAN YANG TERIKAT DENGAN KONTRAK BAGI HASIL, KONTRAK KARYA, ATAU PERJANJIAN KERJA SAMA PENGUSAHAAN PERTAMBANGAN |
28 April 2013 |
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253/PMK.03/2008 |
WAJIB PAJAK BADAN TERTENTU SEBAGAI PEMUNGUT PAJAK PENGHASILAN DARI PEMBELI ATAS PENJUALAN BARANG YANG TERGOLONG SANGAT MEWAH |
1 Januari 2009 |
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PER-19/PJ/2021 |
PERHITUNGAN POTENSI PAJAK ATAS BELANJA DAERAH |
06 September 2021 |
|
PER-15/PJ/2011 |
PERUBAHAN ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-57/PJ/2010 TENTANG TATA CARA DAN PROSEDUR PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 SEHUBUNGAN DENGAN PEMBAYARAN ATAS PENYERAHAN BARANG DAN KEGIATAN DI BIDANG IMPOR ATAU KEGIATAN USAHA DI BIDANG LAIN |
6 Juni 2011 |
|
SE-28/PJ.43/1998 |
PPh PASAL 22 ATAS IMPOR BARANG UNTUK KEGIATAN/JASA YANG ATAS IMBALANNYA SEMATA-MATA DIKENAKAN PPh FINAL |
04 September 1998 |
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SE-32/PJ.43/1998 |
PENEGASAN ATAS SE-28/PJ.43/1998 TANGGAL 4 SEPTEMBER 1998 |
22 Oktober 1998 |
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PER-57/PJ/2010 |
TATA CARA DAN PROSEDUR PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 SEHUBUNGAN DENGAN PEMBAYARAN ATAS PENYERAHAN BARANG DAN KEGIATAN DI BIDANG IMPOR ATAU KEGIATAN USAHA DI BIDANG LAIN |
10 Desember 2010 |
Arrangement in One Text of the Law of the Republic of Indonesia Number 7 of 1983 concerning Income Tax as lastly amended by the Law of the Republic of Indonesia Number 11 of 2020 concerning Job Creation
| (1) | Minister
Finance can specify :
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| (2) | Conditions regarding the basis of collection, criteria, nature, and the amount of tax collection as referred to in paragraph (1) | ||||||
| (3) | Size collection as referred to in paragraph (2) which is applied to taxpayers who do not have a number The taxpayer principal is 100% (one hundred percent) higher than the tariff which is applied to Taxpayers who can show an Identification Number Taxpayers. |
| - | treasurer government, including the treasurer in the Central Government, Regional Government, government agencies or institutions, and other state institutions, with regard to the payment of delivery of goods, including in the sense of the treasurer is cash holders and other officials who carry out the same function; |
| - | bodies certain entities, both government and private entities, concerned with activities in the import sector or business activities in other fields, such as business activities for the production of certain goods, including automotive and cement; and |
| - | Required Certain corporate taxes to collect tax from the top purchaser sale of luxury goods. Tax collection by This certain corporate taxpayer will be charged for the purchase of goods which meet certain criteria as goods classified as very luxurious both in terms of the type of goods and the price, such as ships cruises, very luxurious houses, very luxurious apartments and condos, as well as very luxurious vehicles. |
| - | designation selective tax collectors, for the implementation of tax collection effectively and efficiently; |
| - | no disturbing the smooth flow of goods; and |
| - | procedure simple collection so that it is easy to implement. |
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Document Number |
About |
Date Set |
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PER-1/PJ/2011 |
PROCEDURE FOR APPLICATION FOR EXEMPTION FROM WITHHOLDING AND/OR COLLECTION OF INCOME TAX BY OTHER PARTIES |
1 February 2011 |
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90/PMK.03/2015 |
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 253/PMK.03/2008 CONCERNING CERTAIN CORPORATE TAXPAYER AS INCOME TAX COLLECTOR FROM BUYERS ON THE SALE OF VERY LUXURY GOODS |
30 April 2015 |
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PER-19/PJ/2015 |
PROCEDURE FOR COLLECTION OF INCOME TAX ARTICLE 22 ON THE SALE OF GOODS CATEGORIZED VERY LUXURY |
May 30, 2015 |
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PER-24/PJ/2015 |
AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-19/PJ/2015 CONCERNING PROCEDURES FOR COLLECTION OF INCOME TAX ARTICLE 22 ON THE SALE OF VERY LUXURY GOODS |
June 12, 2015 |
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PER-53/PJ/2009 |
FORM OF FORM OF FINAL INCOME TAX FORM ARTICLE 4, paragraph (2), INCOME TAX NOTIFICATION FORM ARTICLE 15, ARTICLE 22, ARTICLE 23 AND/OR ARTICLE 26 AND EVIDENCE OF WITHDRAWAL/COLLECTION |
01 November 2009 |
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PER-31/PJ/2015 |
THIRD AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-57/PJ/2010 CONCERNING METHODS AND COLLECTION OF INCOME TAX ARTICLE 22 REGARDING PAYMENT FOR DELIVERY OF GOODS AND ACTIVITIES IN THE FIELD OF IMPORT OR BUSINESS ACTIVITIES IN OTHER FIELDS |
8 August 2015. |
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92/PMK.03/2019 |
SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 253/PMK.03/2008 CONCERNING CERTAIN CORPORATE TAXPAYER AS INCOME TAX COLLECTOR FROM BUYERS ON THE SALE OF VERY LUXURIOUS GOODS |
June 19, 2019 |
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199/PMK.010/2019 |
CUSTOMS, EXCISE AND TAX PROVISIONS ON IMPORTED SHIPMENTS |
30 January 2020 |
|
PER-21/PJ/2014 |
AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-1/PJ/2011 CONCERNING PROCEDURES FOR FILING AN APPLICATION FOR EXEMPTION FROM WITHHOLDING AND/OR COLLECTION OF INCOME TAX BY OTHER PARTIES |
July 25, 2014 |
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PER-06/PJ/2013 |
SECOND AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-57/PJ/2010 CONCERNING METHODS AND COLLECTION OF INCOME TAX ARTICLE 22 REGARDING PAYMENT FOR DELIVERY OF GOODS AND ACTIVITIES IN THE FIELD OF IMPORT OR BUSINESS ACTIVITIES IN OTHER FIELDS |
24 February 2013 |
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39/PMK.011/2013 |
OBLIGATIONS FOR WITHHOLDING AND/OR COLLECTION OF INCOME TAX PAYABLE TO OTHER PARTIES BY COMPANIES THAT ARE BOUND BY PRODUCT SHARING CONTRACTS, WORKS CONTRACTS, OR COOPERATION AGREEMENTS IN THE MINING ENTERPRISE |
April 28, 2013 |
|
253/PMK.03/2008 |
CERTAIN CORPORATE TAXPAYERS AS INCOME TAX COLLECTORS FROM BUYERS ON THE SALE OF VERY LUXURY GOODS |
January 1, 2009 |
|
PER-19/PJ/2021 |
A CALCULATION OF POTENTIAL TAX ON REGIONAL EXPENDITURES |
September 06, 2021 |
|
PER-15/PJ/2011 |
AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-57/PJ/2010 CONCERNING METHODS AND PROCEDURES FOR COLLECTION OF INCOME TAX ARTICLE 22 IN CONNECTION WITH PAYMENT FOR DELIVERY OF GOODS AND IMPORTED ACTIVITIES OR BUSINESS ACTIVITIES IN OTHER FIELDS ; |
June 6, 2011 |
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SE-28/PJ.43/1998 |
PPh ARTICLE 22 ON THE IMPORT OF GOODS FOR ACTIVITIES/SERVICES WHICH RETURN IS SOLELY SUBJECT TO FINAL PPh |
04 September 1998 |
|
SE-32/PJ.43/1998 |
AFFIRMATION OF SEP-28/PJ.43/1998 DATE 4 SEPTEMBER 1998 |
October 22, 1998 |
|
PER-57/PJ/2010 |
HOW TOAND PROCEDURE FOR COLLECTION OF INCOME TAX ARTICLE 22 IN RESPECT OF PAYMENT FOR DELIVERY OF GOODS AND ACTIVITIES IN THE FIELD OF IMPORT OR BUSINESS ACTIVITIES IN OTHER FIELDS |
December 10, 2010 |