[{"_1":2,"_118":-5,"_119":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","a11495e0-c4ea-4f36-9a5f-9e57cbe7e30d","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":89,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Peraturan Badan Koordinasi Penanaman Modal Nomor 2 Tahun 2021 tentang Tata Cara Penentuan Pemenuhan Kriteria dan Pengajuan Permohonan Fasilitas Pajak Penghasilan secara Luar Jaringan di Kawasan Ekonomi Khusus","short_title","Peraturan Badan Koordinasi Penanaman Modal Nomor 2 Tahun 2021","number","2","year","2021","published_date","2021-03-26","effective_date","2021-03-30","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","23a7d5cf-f512-4ae3-a467-9b28d1e989f5","type",{"_55":61,"_56":64,"_65":66},"Peraturan Badan Koordinasi Penanaman Modal","short_name","Peraturan BKPM","subjects",[69],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Badan Koordinasi Penanaman Modal","place_of_enactment","Jakarta","theme","Tata Cara Penentuan Pemenuhan Kriteria dan Pengajuan Permohonan Fasilitas Pajak Penghasilan secara Luar Jaringan di Kawasan Ekonomi Khusus","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2021
Peraturan Badan Koordinasi Penanaman Modal NO. 2, BN 2021/ NO 235; https://jdih.bkpm.go.id/ : 13 HLM
Peraturan Badan Koordinasi Penanaman Modal TENTANG Tata Cara Penentuan Pemenuhan Kriteria dan Pengajuan Permohonan Fasilitas Pajak Penghasilan secara Luar Jaringan di Kawasan Ekonomi Khusus
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Badan Koordinasi Penanaman Modal ini mulai berlaku pada tanggal 30 Maret 2021. \n \n

","regulatory_relationship","Peraturan ini tidak mencabut atau mengubah peraturan lain.","scope_and_parties","policy_content","

Peraturan Badan Koordinasi Penanaman Modal ini mengatur tentang tata cara penentuan pemenuhan kriteria dan pengajuan permohonan fasilitas Pajak Penghasilan (PPh) secara luar jaringan (luring) di Kawasan Ekonomi Khusus (KEK). Latar belakangnya adalah untuk melaksanakan ketentuan Pasal 10 ayat (3) dan Pasal 11 ayat (8) Peraturan Menteri Keuangan Nomor 237/PMK.010/2020 tentang Perlakuan Perpajakan, Kepabeanan, dan Cukai pada Kawasan Ekonomi Khusus.

\n\n

Ketentuan Substansial:

Peraturan ini mengatur bahwa Badan Usaha dan Pelaku Usaha di KEK dapat diberikan fasilitas PPh, meliputi fasilitas pengurangan PPh badan atau fasilitas PPh untuk Penanaman Modal di bidang-bidang usaha tertentu dan/atau di daerah-daerah tertentu. Fasilitas pengurangan PPh badan dapat diberikan kepada Badan Usaha yang menyelenggarakan Kegiatan Utama di KEK dan Pelaku Usaha yang melakukan Penanaman Modal pada Kegiatan Utama. Sementara itu, fasilitas PPh untuk Penanaman Modal di bidang-bidang usaha tertentu dan/atau di daerah-daerah tertentu dapat diberikan kepada Pelaku Usaha yang melakukan Penanaman Modal pada Kegiatan Lainnya.

\n\n

Penentuan pemenuhan kriteria dilakukan melalui sistem OSS, namun jika tidak tersedia, dapat dilakukan secara luring. Kondisi tidak tersedianya sistem OSS meliputi masa transisi (hingga 3 Juni 2021), tidak tersedianya jaringan internet di daerah tertentu, atau keadaan kahar (force majeure). Permohonan fasilitas PPh diajukan kepada BKPM dengan melampirkan dokumen-dokumen yang dipersyaratkan, seperti fotokopi NIB, nomor pokok wajib pajak, surat pernyataan belum mulai berproduksi komersial, rincian aktiva tetap, dan surat keterangan fiskal. BKPM akan melakukan verifikasi terhadap permohonan dan kelengkapan dokumen. Jika lengkap dan benar, BKPM menerbitkan tanda terima. Jika tidak, permohonan akan dikembalikan dengan catatan detail hasil verifikasi.

\n\n

Kepala BKPM menerbitkan Keputusan Pemberian Fasilitas Pajak Penghasilan di KEK untuk dan atas nama Menteri Keuangan jika permohonan dinyatakan lengkap dan benar. Jika tidak memenuhi kriteria, BKPM menerbitkan Surat Penolakan.

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INVESTMENT COORDINATING BOARD
REPUBLIC OF INDONESIA

COPY

REGULATION OF THE INVESTMENT COORDINATING BOARD
REPUBLIC OF INDONESIA
NUMBER 2 OF 2021
CONCERNING
PROCEDURES FOR DETERMINING FULFILLMENT OF CRITERIA AND SUBMISSION OF
APPLICATION FOR OFFLINE INCOME TAX FACILITIES
IN SPECIAL ECONOMIC ZONES

BY THE GRACE OF GOD ALMIGHTY

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