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1991
Peraturan Pemerintah (PP) NO. 75, LN. 1991, LL Setkab : 5 HLM
Peraturan Pemerintah (PP) TENTANG Pengenaan Pajak Pertambahan Nilai Atas Penyerahan Barang Kena Pajak Yang Dilakukan Oleh Pedagang Eceran Besar
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 01 April 1991. \n \n

","regulatory_relationship","scope_and_parties","policy_content","transitional_provisions","sanctions","revokes",[],"revoked_by",[101],{"_102":103,"_104":105,"_44":106},"text","PP No. 50 Tahun 1994 tentang Pelaksanaan Undang-Undang Nomor 8 Tahun 1983 Tentang Pajak Pertambahannilai Barang Dan Jasa Dan Pajak Penjualan Atas Barang Mewah Sebagaimana Telah Diubah Dengan Undang-Undang Nomor 11 Tahun 1994","link","https://peraturan.bpk.go.id/Details/57293/pp-no-50-tahun-1994","0f23d67d-8465-4291-b5f5-0308878c21e9","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 75 OF 1991
CONCERNING
IMPOSITION OF VALUE ADDED TAX
ON TAXABLE GOODS DELIVERY
CARRIED OUT BY LARGE RETAILERS

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to increase public participation in state financing and the implementation of national development and in order to equalize the imposition of taxes in the production and/or distribution channels, it is deemed necessary to impose Value Added Tax on the delivery of Taxable Goods up to Large Retailers;
that in connection with this matter, it is deemed necessary to regulate the imposition of Value Added Tax up to Large Retailers by Government Regulation;

In view of:

Article 5 paragraph (2) of the 1945 Constitution;
Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation (State Gazette of 1983 Number 49, Supplement to State Gazette Number 3262);
Law Number 8 of 1983

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