Susunan dalam Satu Naskah Undang-Undang Republik Indonesia Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana diubah terakhir dengan Undang-Undang Republik Indonesia Nomor 7 Tahun 2021
| (1) | Pajak Pertambahan Nilai yang terutang dihitung dengan cara mengalikan tarif sebagaimana dimaksud dalam Pasal 7 dengan Dasar Pengenaan Pajak yang meliputi Harga Jual, Penggantian, Nilai Impor, Nilai Ekspor, atau nilai lain. |
| (2) | Dihapus. |
| (3) | Pajak Masukan atas perolehan Barang Kena Pajak dan/atau Jasa Kena Pajak, impor Barang Kena Pajak, serta pemanfaatan Barang Kena Pajak Tidak Berwujud dan/atau pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean di dalam Daerah Pabean, yang dalam penghitungan Pajak Pertambahan Nilai terutang menggunakan Dasar Pengenaan Pajak berupa nilai lain sebagaimana dimaksud pada ayat (1), dapat dikreditkan. |
| a. | Penerapan tarif l2% (dua belas persen) Pengusaha Kena Pajak A menjual tunai Barang Kena Pajak dengan Harga Jual Rp10.000.000,00 (sepuluh juta rupiah). Pajak Pertambahan Nilai yang terutang = l2% x Rp10.000.000,00 : Rp1.200.000,00. pajak Pertambahan Nilai sebesar Rpl.200.000,00 (satu juta dua ratus ribu rupiah) tersebut merupakan Pajak Keluaran yang dipungut oleh pengusaha Kena Pajak A. |
| b. | Penerapan tarif l2% (dua belas persen) Seseorang mengimpor Barang Kena pajak tertentu yang dikenai tarif l2% (dua belas persen) dengan Nilai Impor Rp10.000.000,00 (sepuluh juta rupiah). Pajak Pertambahan Nilai yang dipungut melalui Direktorat Jenderal Bea dan Cukai = l2% x Rp10.000.000,00 = Rp1.200.000,00. |
| c. | Penerapan tarif 0% (nol persen) Pengusaha Kena Pajak D melakukan ekspor Barang Kena Pajak dengan Nilai Ekspor Rp10.000.000,00 (sepuluh juta rupiah). Pajak pertambahan Nilai yang terutang = 0% x Rp10.000.000,00 : Rp0,00. pajak Pertambahan Nilai sebesar Rp0,00 (nol rupiah) tersebut merupakan Pajak Keluaran. |
|
Nomor Dokumen |
Perihal |
Tanggal Ditetapkan |
|
56/PMK.03/2015 |
PERUBAHAN KEDUA ATAS PERATURAN MENTERI KEUANGAN NOMOR 75/PMK.03/2010 TENTANG NILAI LAIN SEBAGAI DASAR PENGENAAN PAJAK |
19 March 2015 |
|
121/PMK.03/2015 |
PERUBAHAN KETIGA ATAS PERATURAN MENTERI KEUANGAN NOMOR 75/PMK.03/2010 TENTANG NILAI LAIN SEBAGAI DASAR PENGENAAN PAJAK |
1 July 2015 |
|
63/PMK.03/2022 |
PAJAK PERTAMBAHAN NILAI ATAS PENYERAHAN HASIL TEMBAKAU |
1 April 2022 |
|
89/PMK.010/2020 |
NILAI LAIN SEBAGAI DASAR PENGENAAN PAJAK ATAS PENYERAHAN BARANG HASIL PERTANIAN TERTENTU |
27 July 2020 |
|
9 TAHUN 2021 |
PERLAKUAN PERPAJAKAN UNTUK MENDUKUNG KEMUDAHAN BERUSAHA |
2 February 2021 |
|
SE-33/PJ/2013 |
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS PENYERAHAN JASA PENGURUSAN TRANSPORTASI (FREIGHT FORWARDING) YANG DI DALAM TAGIHANNYA TERDAPAT BIAYA TRANSPORTASI (FREIGHT CHARGES) |
12 July 2013 |
|
102/PMK.011/2011 |
NILAI LAIN SEBAGAI DASAR PENGENAAN PAJAK ATAS PEMANFAATAN BARANG KENA PAJAK TIDAK BERWUJUD DARI LUAR DAERAH PABEAN DI DALAM DAERAH PABEAN BERUPA FILM CERITA IMPOR DAN PENYERAHAN FILM CERITA IMPOR, SERTA DASAR PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 ATAS KEGIATAN IMPOR FILM CERITA IMPOR |
13 July 2011 |
|
30/PMK.03/2014 |
PAJAK PERTAMBAHAN NILAI ATAS PENYERAHAN EMAS PERHIASAN. |
1 March 2014 |
|
38/PMK.011/2013 |
PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 75/PMK.03/2010 TENTANG NILAI LAIN SEBAGAI DASAR PENGENAAN PAJAK |
1 March 2013 |
|
75/PMK.03/2010 |
NILAI LAIN SEBAGAI DASAR PENGENAAN PAJAK |
1 April 2010 |
|
1 TAHUN 2012 |
PELAKSANAAN UNDANG-UNDANG NOMOR 8 TAHUN 1983 TENTANG PAJAK PERTAMBAHAN NILAI BARANG DAN JASA DAN PAJAK PENJUALAN ATAS BARANG MEWAH SEBAGAIMANA TELAH BEBERAPA KALI DIUBAH TERAKHIR DENGAN UNDANG-UNDANG NOMOR 42 TAHUN 2009 TENTANG PERUBAHAN KETIGA ATAS UNDANG-UNDANG NOMOR 8 TAHUN 1983 TENTANG PAJAK PERTAMBAHAN NILAI BARANG DAN JASA DAN PAJAK PENJUALAN ATAS BARANG MEWAH |
4 January 2012 |
|
SE-79/PJ/2011 |
PENYAMPAIAN PERATURAN MENTERI KEUANGAN NOMOR 102/PMK.011/2011 TENTANG NILAI LAIN SEBAGAI DASAR PENGENAAN PAJAK ATAS PEMANFAATAN BARANG KENA PAJAK TIDAK BERWUJUD DARI LUAR DAERAH PABEAN DI DALAM DAERAH PABEAN BERUPA FILM CERITA IMPOR DAN PENYERAHAN FILM CERITA IMPOR, SERTA DASAR PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 ATAS KEGIATAN IMPOR FILM CERITA IMPOR |
20 October 2011 |
Composition in one manuscript of the Law of the Republic of Indonesia Number 8 of 1983 concerning the Value Added Tax of Goods and Services and Sales Tax on Luxury Goods as Last Amended by the Law of the Republic of Indonesia Number 7 of 2021
| (1) | Tax Added value payable is calculated by multiplying the tariff as referred to in Article 7 by Basis for Imposition of Tax which includes Selling Price, Replacement, Value Import, Export Value, or other value. |
| (2) | Removed. |
| (3) | Tax Input on the acquisition of Taxable Goods and/or Taxable Services, import of Taxable Goods, and utilization Intangible Taxable Goods and/or utilization of Taxable Services from outside the Customs Area inside the Customs Area, which is in the calculation Value Added Tax is payable using the Basic Tax Imposition in the form of other values as referred to in paragraph (1), can be credited. |
| a. | I2% (twelve percent) Entrepreneurs Taxable A sells in cash Taxable Goods at the Selling Price Rp. 10,000,000.00 (ten million rupiah). Value Added Tax which payable = 12% x IDR 10,000,000.00 : IDR 1,200,000.00. Addition tax The value of IDR 1,200,000.00 (one million two hundred thousand rupiah). constitutes Output Tax collected by Taxable entrepreneur A. |
| b. | I2% (twelve percent) Someone importing certain Taxable Goods subject to a rate of 12% (twelve percent) with an Import Value of IDR 10,000,000.00 (ten million rupiah). Tax Value Added collected through the Directorate General of Customs and Excise Excise = 12% x IDR 10,000,000.00 = IDR 1,200,000.00. |
| c. | Implementation of 0% (zero percent) rate Entrepreneur Got Tax D exports Taxable Goods with Export Value Rp. 10,000,000.00 (ten million rupiah). Value added tax which payable = 0% x IDR 10,000,000.00 : IDR 0.00. value-added tax 0.00 (zero rupiah) is an Output Tax. |
|
Document Number |
About |
Date Set |
|
56/PMK.03/2015 |
SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 75/PMK.03/2010 CONCERNING OTHER VALUE AS BASIS OF TAX IMPOSITION |
19 February 2015 |
|
121/PMK.03/2015 |
THIRD AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 75/PMK.03/2010 CONCERNING OTHER VALUES AS BASIS OF TAX IMPOSITION |
1 July 2015 |
|
63/PMK.03/2022 |
VALUE ADDED TAX ON THE DELIVERY OF TOBACCO PRODUCTS |
April 1, 2022 |
|
89/PMK.010/2020 |
OTHER VALUE AS THE BASIS OF TAX IMPOSITION FOR THE DELIVERY OF CERTAIN AGRICULTURAL PRODUCTS |
27 April 2020 |
|
9 YEAR 2021 |
TAX TREATMENT TO SUPPORT EASE OF BUSINESS |
2 February 2021 |
|
SE-33/PJ/2013 |
TREATMENT OF VALUE ADDED TAX FOR THE DELIVERY OF TRANSPORTATION MANAGEMENT (FREIGHT FORWARDING) WHICH BILLING INCLUDES FREIGHT CHARGES |
12 July 2013 |
|
102/PMK.011/2011 |
OTHER VALUE AS THE BASIS FOR IMPOSITION OF TAX ON THE UTILIZATION OF Intangible TAXABLE GOODS FROM OUTSIDE THE CUSTOMS AREA IN THE CUSTOMS AREA IN THE FORM OF IMPORTED STORY FILM AND THE DELIVERY OF IMPORTED STORY FILM, AS WELL AS THE BASIS FOR COLLECTION OF INCOME TAX ARTICLE 22 ON IMPORTED ACTIVITIES OF IMPORTED STORY FILM > |
13 July 2011 |
|
30/PMK.03/2014 |
VALUE ADDED TAX ON THE DELIVERY OF GOLD JEWELRY |
1 March 2014 |
|
38/PMK.011/2013 |
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 75/PMK.03/2010 CONCERNING OTHER VALUE AS BASIS OF TAX IMPOSITION |
1 March 2013 |
|
75/PMK.03/2010 |
OTHER VALUE AS THE BASIS OF TAX IMPOSITION |
April 1, 2010 |
|
1 YEAR 2012 |
IMPLEMENTATION OF LAW NUMBER 8 OF 1983 REGARDING VALUE ADDED TAX ON GOODS AND SERVICES AND THE SALES TAX ON LUXURY GOODS AS AMENDED SEVERAL TIMES THE LAST BY LAW NUMBER 42 OF 2009 CONCERNING THE THIRD AMENDMENT TO LAW NUMBER 8 OF 1983 VALUE ADDED TAX ON GOODS AND SERVICES AND SALES TAX ON LUXURY GOODS |
4 January 2012 |
|
SE-79/PJ/2011 |
SUBMISSION OF REGULATION OF THE MINISTER OF FINANCE NUMBER 102/PMK.011/2011 CONCERNING OTHER VALUE AS A BASIS FOR IMPOSITION OF TAX ON THE UTILIZATION OF Intangible TAXABLE GOODS FROM OUTSIDE THE CUSTOMS AREA INSIDE THE CUSTOMS AREA IN THE FORM OF IMPORT STORY FILM AND DELIVERY OF IMPORT STORY FILM, AS WELL AS THE COLLECTION BASIS INCOME TAX ARTICLE 22 ON IMPORT ACTIVITIES OF IMPORTED STORY FILM |
20 October 2011 |