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 yang terutang atas penyerahan Barang Kena Pajak dan atau penyerahan Jasa Kena Pajak kepada Pemungut Pajak Pertambahan Nilai dipungut, disetor, dan dilaporkan oleh Pemungut Pajak Pertambahan Nilai. |
| (2) | Tata cara pemungutan, penyetoran, dan pelaporan pajak oleh Pemungut Pajak Pertambahan Nilai sebagaimana dimaksud dalam ayat (1), diatur dengan Keputusan Menteri Keuangan. |
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Nomor Dokumen |
Perihal |
Tanggal Ditetapkan |
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PER-02/PJ/2020 |
TATA CARA PELAKSANAAN TAX EXAMINATION ABROAD DALAM RANGKA PERTUKARAN INFORMASI BERDASARKAN PERJANJIAN INTERNASIONAL |
27 January 2020 |
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PER-22/PJ/2020 |
PENCABUTAN PERATURAN DIREKTUR JENDERAL PAJAK DAN KEPUTUSAN DIREKTUR JENDERAL PAJAK DALAM RANGKA SIMPLIFIKASI REGULASI |
27 November 2020 |
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231/PMK.03/2019 |
TATA CARA PENDAFTARAN DAN PENGHAPUSAN NOMOR POKOK WAJIB PAJAK, PENGUKUHAN DAN PENCABUTAN PENGUKUHAN PENGUSAHA KENA PAJAK, SERTA PEMOTONGAN DAN/ATAU PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PAJAK BAGI INSTANSI PEMERINTAH |
3 February 2020 |
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60/PMK.03/2022 |
TATA CARA PENUNJUKAN PEMUNGUT, PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAS PEMANFAATAN BARANG KENA PAJAK TIDAK BERWUJUD DAN/ATAU JASA KENA PAJAK DARI LUAR DAERAH PABEAN DI DALAM DAERAH PABEAN MELALUI PERDAGANGAN MELALUI SISTEM ELEKTRONIK |
1 April 2022 |
|
PER-12/PJ/2020 |
BATASAN KRITERIA TERTENTU PEMUNGUT SERTA PENUNJUKAN PEMUNGUT, PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAS PEMANFAATAN BARANG KENA PAJAK TIDAK BERWUJUD DAN/ATAU JASA KENA PAJAK DARI LUAR DAERAH PABEAN DI DALAM DAERAH PABEAN MELALUI PERDAGANGAN MELALUI SISTEM ELEKTRONIK |
1 July 2020. |
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SE-44/PJ/2020 |
PETUNJUK PELAKSANAAN ATAS PENUNJUKAN PEMUNGUT PAJAK PERTAMBAHAN NILAI ATAS PEMANFAATAN BARANG KENA PAJAK TIDAK BERWUJUD DAN/ATAU JASA KENA PAJAK DARI LUAR DAERAH PABEAN DI DALAM DAERAH PABEAN MELALUI PERDAGANGAN MELALUI SISTEM ELEKTRONIK |
30 July 2020 |
|
8/PMK.03/2021 |
TATA CARA PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAU PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH OLEH BADAN USAHA MILIK NEGARA DAN PERUSAHAAN TERTENTU YANG DIMILIKI SECARA LANGSUNG OLEH BADAN USAHA MILIK NEGARA SEBAGAI PEMUNGUT PAJAK PERTAMBAHAN NILAI |
1 February 2021 |
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73/PMK.03/2010 |
PENUNJUKAN KONTRAKTOR KONTRAK KERJA SAMA PENGUSAHAAN MINYAK DAN GAS BUMI DAN KONTRAKTOR ATAU PEMEGANG KUASA/PEMEGANG IZIN PENGUSAHAAN SUMBER DAYA PANAS BUMI UNTUK MEMUNGUT, MENYETOR, DAN MELAPORKAN PAJAK PERTAMBAHAN NILAI ATAU PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH, SERTA TATA CARA PEMUNGUTAN, PENYETORAN, DAN PELAPORANNYA |
1 April 2010 |
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8/PMK.03/2021 |
TATA CARA PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAU PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH OLEH BADAN USAHA MILIK NEGARA DAN PERUSAHAAN TERTENTU YANG DIMILIKI SECARA LANGSUNG OLEH BADAN USAHA MILIK NEGARA SEBAGAI PEMUNGUT PAJAK PERTAMBAHAN NILAI |
1 February 2021 |
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 payable upon the delivery of the Subject Goods Taxes and or delivery of Taxable Services to Tax Collectors Value Added is collected, deposited, and reported by the Tax Collector Value Added. |
| (2) | Arrange collection, deposit and reporting methods tax by Value Added Tax Collector as referred to in paragraph (1), regulated by Decree of the Minister of Finance. |
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Document Number |
About |
Date Set |
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PER-02/PJ/2020 |
PROCEDURES FOR IMPLEMENTING TAX EXAMINATION ABROAD IN THE FRAMEWORK OF INFORMATION EXCHANGE BASED ON INTERNATIONAL AGREEMENTS |
27 January 2020 |
|
PER-22/PJ/2020 |
REVOCATION OF REGULATION OF THE DIRECTOR GENERAL OF TAXES AND DECISION OF THE DIRECTOR GENERAL OF TAXES IN THE FRAMEWORK OF SIMPLIFICATION OF REGULATIONS |
27 November 2020 |
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231/PMK.03/2019 |
PROCEDURES FOR REGISTRATION AND REMOVAL OF TAXPAYER INDIVIDUAL NUMBER, CONFIRMATION AND REVOCATION OF TAXABLE ENTREPRENEUR'S APPOINTMENT, AND WITHDRAWAL AND/OR COLLECTION, DEPOSIT AND REPORTING OF TAX FOR GOVERNMENT INSTITUTIONS |
3 February 2020 |
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60/PMK.03/2022 |
PROCEDURE FOR APPOINTMENT OF COLLECTION, COLLECTION, DEPOSIT, AND REPORTING OF VALUE ADDED TAX FOR THE UTILIZATION OF Intangible TAXABLE GOODS AND/OR TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA THROUGH TRADE THROUGH THE ELECTRONIC SYSTEM |
April 1, 2022 |
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PER-12/PJ/2020 |
LIMITATION OF CERTAIN CRITERIA FOR COLLECTION AND APPOINTMENT OF COLLECTION, COLLECTION, DEPOSIT, AND REPORTING OF VALUE ADDED TAX ON THE UTILIZATION OF Intangible TAXABLE GOODS AND/OR TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA THROUGH TRADE THROUGH THE ELECTRONIC SYSTEM |
1 July 2020. |
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SE-44/PJ/2020 |
IMPLEMENTATION GUIDELINES FOR APPOINTMENT OF VALUE ADDED TAX COLLECTOR FOR THE UTILIZATION OF Intangible TAXABLE GOODS AND/OR TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA THROUGH TRADE THROUGH THE ELECTRONIC SYSTEM |
30 September 2020 |
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8/PMK.03/2021 |
PROCEDURE FOR COLLECTION, DEPOSIT, AND REPORTING OF VALUE ADDED TAX OR VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS BY STATE OWNED ENTERPRISES AND CERTAIN COMPANIES DIRECTLY OWNED BY STATE OWNED ENTERPRISES AS VALUE ADDED TAX COLLECTORS |
1 February 2021 |
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73/PMK.03/2010 |
AMINATION OF OIL AND GAS COOPERATION CONTRACTOR AND CONTRACTOR OR AUTHORIZATION/PERMIT HOLDER OF GEOTHERMAL RESOURCES TO COLLECT, DEPOSIT, AND REPORT VALUE ADDED TAX OR VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS, AS WELL AS PROCEDURES COLLECTION, DEPOSIT, AND REPORTING |
April 1, 2010 |
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8/PMK.03/2021 |
PROCEDURE FOR COLLECTION, DEPOSIT, AND REPORTING OF VALUE ADDED TAX OR VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS BY STATE OWNED ENTERPRISES AND CERTAIN COMPANIES DIRECTLY OWNED BY STATE OWNED ENTERPRISES AS VALUE ADDED TAX COLLECTORS |
1 February 2021 |