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DETAILS

Konsolidasi Undang-Undang Pajak Pertambahan Nilai

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

BAB III OBJEK PAJAK

Pasal 4A (UU No. 7 Tahun 2021)

(1) Dihapus.
(2) Jenis barang yang tidak dikenai Pajak Pertambahan Nilai adalah barang tertentu dalam kelompok barang sebagai berikut:
a. dihapus;
b. dihapus;
c. makanan dan minuman yang disajikan di hotel, restoran, rumah makan, warung, dan sejenisnya, meliputi makanan dan minuman baik yang dikonsumsi di tempat maupun tidak, termasuk makanan dan minuman yang diserahkan oleh usaha jasa boga atau katering, yang merupakan objek pajak daerah dan retribusi daerah sesuai dengan ketentuan peraturan perundang-undangan di bidang pajak daerah dan retribusi daerah; dan
d. uang, emas batangan untuk kepentingan cadangan devisa negara, dan surat berharga.
(3) Jenis jasa yang tidak dikenai Pajak Pertambahan Nilai adalah jasa tertentu dalam kelompok jasa sebagai berikut:
a. dihapus;
b. dihapus;
c. dihapus;
d. dihapus;
e. dihapus;
f. jasa keagamaan;
g. dihapus;
h. jasa kesenian dan hiburan, meliputi semua jenis jasa yang dilakukan oleh pekerja seni dan hiburan yang merupakan objek pajak daerah dan retribusi daerah sesuai dengan ketentuan peraturan perundang-undangan di bidang pajak daerah dan retribusi daerah;
i. dihapus;
j. dihapus;
k. dihapus;
l. jasa perhotelan, meliputi jasa penyewaan kamar dan/atau jasa penyewaan ruangan di hotel yang merupakan objek pajak daerah dan retribusi daerah sesuai dengan ketentuan peraturan perundang-undangan di bidang pajak daerah dan retribusi daerah;
m. jasa yang disediakan oleh pemerintah dalam rangka menjalankan pemerintahan secara umum, meliputi semua jenis jasa sehubungan dengan kegiatan pelayanan yang hanya dapat dilakukan oleh pemerintah sesuai dengan kewenangannya berdasarkan peraturan perundang-undangan dan jasa tersebut tidak dapat disediakan oleh bentuk usaha lain;
n. jasa penyediaan tempat parkir, meliputi jasa penyediaan atau penyelenggaraan tempat parkir yang dilakukan oleh pemilik tempat parkir atau pengusaha pengelola tempat parkir kepada pengguna tempat parkir yang merupakan objek pajak daerah dan retribusi daerah sesuai dengan ketentuan peraturan perundang-undangan di bidang pajak daerah dan retribusi daerah;
o. dihapus;
p. dihapus; dan
q. jasa boga atau katering, meliputi semua kegiatan pelayanan penyediaan makanan dan minuman yang merupakan objek pajak daerah dan retribusi daerah sesuai dengan ketentuan peraturan perundang-undangan di bidang pajak daerah dan retribusi daerah.

BAB III OBJEK PAJAK

Pasal 4A (UU No. 7 Tahun 2021)

Penjelasan Pasal 4A

Ayat (1)

Dihapus.

Ayat (2)

Huruf a

Dihapus

Huruf b

Dihapus

Huruf c

Cukup Jelas

Huruf d

Cukup jelas.

Ayat (3)

Huruf a

Dihapus

Huruf b

Dihapus

Huruf c

Dihapus

Huruf d

Dihapus

Huruf e

Dihapus

Huruf f

Jasa keagamaan meliputi:
1. jasa pelayanan rumah ibadah;
2. jasa pemberian khotbah atau dakwah;
3. jasa penyelenggaraan kegiatan keagamaan; dan
4. jasa lainnya di bidang keagamaan.

Huruf g

Dihapus

Huruf h

Dihapus

Huruf i

Dihapus

Huruf j

Dihapus

Huruf k

Dihapus

Huruf l

Cukup Jelas

Huruf m

Cukup Jelas

Huruf n

Cukup Jelas

Huruf o

Dihapus

Huruf p

Dihapus

Huruf q

Cukup jelas.

BAB III OBJEK PAJAK

Pasal 4A (UU No. 7 Tahun 2021)

Nomor Dokumen

Perihal

Tanggal Ditetapkan

SE-119/PJ/2010

PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS PENYERAHAN JASA ANGKUTAN UMUM DI JALAN

16 November 2010

71/PMK.03/2022

PAJAK PERTAMBAHAN NILAI ATAS PENYERAHAN JASA KENA PAJAK TERTENTU

1 April 2022

99/PMK.010/2020

KRITERIA DAN/ATAU RINCIAN BARANG KEBUTUHAN POKOK YANG TIDAK DIKENAI PAJAK PERTAMBAHAN NILAI

5 August 2020

70/PMK.03/2022

KRITERIA DAN/ATAU RINCIAN MAKANAN DAN MINUMAN, JASA KESENIAN DAN HIBURAN, JASA PERHOTELAN, JASA PENYEDIAAN TEMPAT PARKIR, SERTA JASA BOGA ATAU KATERING, YANG TIDAK DIKENAI PAJAK PERTAMBAHAN NILAI

1 April 2022

SE-47/PJ/2012

PEDOMAN DAN PENJELASAN MENGENAI JASA TENAGA KERJA YANG TIDAK DIKENAI PAJAK PERTAMBAHAN NILAI

1 Nopember 2012

252/PMK.011/2012

GAS BUMI YANG TERMASUK DALAM JENIS BARANG YANG TIDAK DIKENAI PAJAK PERTAMBAHAN NILAI.

28 December 2012

SE-38/PJ/2012

PENYAMPAIAN PERATURAN MENTERI KEUANGAN NOMOR 82/PMK.03/2012 TENTANG KRITERIA DAN/ATAU RINCIAN JASA YANG DISEDIAKAN OLEH PEMERINTAH DALAM RANGKA MENJALANKAN PEMERINTAHAN SECARA UMUM YANG TIDAK DIKENAI PAJAK PERTAMBAHAN NILAI

3 August 2012

82/PMK.03/2012

KRITERIA DAN/ATAU RINCIAN JASA YANG DISEDIAKAN OLEH PEMERINTAH DALAM RANGKA MENJALANKAN PEMERINTAHAN SECARA UMUM YANG TIDAK DIKENAI PAJAK PERTAMBAHAN NILAI

7 June 2012

93/PMK.03/2012

PENYERAHAN JASA PENGIRIMAN SURAT DENGAN PRANGKO YANG TIDAK DIKENAI PAJAK PERTAMBAHAN NILAI

22 June 2012
DETAILS

Consolidation of the Value Added Tax Act

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

CHAPTER III TAX OBJECT

Article 4A (Law No. 7 of 2021)

(1) Removed.
(2) Type goods that are not subject to Added Tax Value is certain goods in the group of goods as follows:
a. removed;
b. removed;
c. food and drinks served in hotels, restaurants, restaurants, stalls, and the like, includes food and beverages both consumed on the premises and no, including food and beverages delivered by service businesses catering or catering, which are objects of regional taxes and levies area in accordance with the provisions of laws and regulations in the field regional taxes and regional levies; and
d. money, gold bars for the benefit of the country's foreign exchange reserves, and letters valuable.
(3) Types of services that are not subject to Added Tax Value is a certain service in the service group as follows:
a. removed;
b. removed;
c. removed;
d. removed;
e. removed;
f. services religious;
g. removed;
h. services art and entertainment, covering all types of services performed by artists and entertainment which is the object of regional taxes and appropriate regional levies with the provisions of laws and regulations in the field of local taxes and regional retribution;
i. removed;
j. removed;
k. removed;
l. services hospitality includes room rental services and/or room rental services in hotels is the object of regional taxes and regional levies in accordance with provisions of laws and regulations in the field of local taxes and regional retribution;
m. services provided by government in order to run the government in general, including all types of services in connection with service activities that can only be carried out by the government in accordance with its authority based on laws and regulations and such services cannot be provided by other forms of business;
n. services provision of places parking, including the provision or maintenance of parking spaces carried out by the owner of the parking lot or the managing entrepreneur parking lots to users of parking lots that are tax objects area and regional retribution in accordance with the provisions of the regulation legislation in the field of regional taxes and regional levies;
o. removed;
p. removed; and
q. services catering or catering, includes all activities of providing food and beverage services is the object of regional taxes and regional levies in accordance with provisions of laws and regulations in the field of local taxes and regional retribution.

CHAPTER III TAX OBJECT

Article 4A (Law No. 7 of 2021)

Explanation Article 4A

Paragraph (1)

Removed.

Paragraph (2)

The letter a

Removed

The letter b

Removed

The letter c

Self-explanatory

Letter d

Self explanatory.

Paragraph (3)

The letter a

Deleted

The letter b

Deleted

The letter c

Deleted

Letter d

Deleted

The letter e

Deleted

The letter f

Religious services include:
1. house of worship services;
2. services giving sermons or da'wah;
3. event organizing services religious; and
4. other services in the field religion.

The letter g

Deleted

The letter h

Removed

The letter i

Removed

The letter j

Removed

The letter k

Deleted

Letter l

Self-explanatory

The letter m

Self-explanatory

The letter n

Self-explanatory

The letter o

Removed

The letter p

Removed

The letter q

Self explanatory.

CHAPTER III TAX OBJECT

Article 4A (Law No. 7 of 2021)

Document Number

About

Date Set

SE-119/PJ/2010

TREATMENT OF VALUE ADDED TAX ON THE DELIVERY OF PUBLIC TRANSPORTATION SERVICES ON THE ROAD

16 November 2010

71/PMK.03/2022

VALUE ADDED TAX ON THE DELIVERY OF CERTAIN TAXABLE SERVICES

April 1, 2022

99/PMK.010/2020

CRITERIA AND/OR DETAILS OF BASIC NEEDS THAT ARE NOT SUBJECT TO VALUE ADDED TAX

5 August 2020

70/PMK.03/2022

CRITERIA AND/OR DETAILS OF FOOD AND BEVERAGES, ARTS AND ENTERTAINMENT SERVICES, HOSPITALITY SERVICES, PARKING PROVISION SERVICES, AS WELL AS FOODING OR CATERING SERVICES, WHICH ARE NOT SUBJECT TO VALUE ADDED TAX

April 1, 2022

SE-47/PJ/2012

GUIDELINE AND EXPLANATION OF EMPLOYMENT SERVICES WHICH ARE NOT SUBJECT TO VALUE ADDED TAX

1 November 2012

252/PMK.011/2012

Natural gas is included in the type of goods that are not subject to value added tax.

28 November 2012

SE-38/PJ/2012

SUBMISSION OF REGULATION OF THE MINISTER OF FINANCE NUMBER 82/PMK.03/2012 CONCERNING CRITERIA AND/OR DETAILS OF SERVICES PROVIDED BY THE GOVERNMENT IN THE CONTEXT OF RUNNING THE GOVERNMENT IN GENERAL WHICH ARE NOT SUBJECT TO VALUE ADDED TAX

3 August 2012

82/PMK.03/2012

CRITERIA AND/OR DETAILS OF SERVICES PROVIDED BY THE GOVERNMENT IN THE FRAMEWORK OF RUNNING THE GOVERNMENT IN GENERAL WHICH ARE NOT SUBJECT TO VALUE ADDED TAX

7 June 2012

93/PMK.03/2012

DELIVERY OF LETTER DELIVERY SERVICES WITH POSTAGES WHICH ARE NOT SUBJECT TO VALUE ADDED TAX

22 July 2012

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