[{"_1":2,"_131":-5,"_132":-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","a521a639-9dd6-43b5-becd-9fb54907843e","regulationData",{"_36":33,"_37":38,"_127":128,"_129":130},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":88,"_90":91,"_98":99,"_104":105,"_106":107,"_108":109,"_110":111,"_116":117,"_118":119,"_120":121,"_122":123,"_124":-5,"_125":126},"title","Peraturan Pemerintah (PP) Nomor 63 Tahun 2003 tentang Perlakuan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam","short_title","Peraturan Pemerintah (PP) No. 63 Tahun 2003","number","63","year","2003","published_date","2003-12-31","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_54":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perlakuan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2003
Peraturan Pemerintah (PP) NO. 63, LN. 2003 No. 158, TLN No. 4352, LL SETNEG : 3 HLM
Peraturan Pemerintah (PP) TENTANG Perlakuan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 31 Desember 2003. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 39 Tahun 1998 tentang Perlakuan Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam (Lembaran Negara Republik Indonesia Tahun 1998 Nomor 54, Tambahan Lembaran Negara Nomor 3748)\n\nPeraturan ini mengubah:\n(-)","scope_and_parties","policy_content","

Peraturan Pemerintah ini bertujuan untuk mendorong ekspor dan menjaga iklim investasi di Kawasan Berikat Daerah Industri Pulau Batam dengan memberikan kemudahan perpajakan. Kebijakan ini mengatur bahwa Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM) tidak dipungut atas penyerahan dan impor Barang Kena Pajak yang digunakan untuk menghasilkan barang ekspor. Namun, PPN dan PPnBM dikenakan secara bertahap atas penyerahan dan impor Barang Kena Pajak lainnya serta Jasa Kena Pajak di Kawasan Berikat. Tahap pertama dimulai pada 1 Januari 2004 untuk kendaraan bermotor, rokok, dan minuman beralkohol, sedangkan tahap kedua dimulai pada 1 Maret 2004 untuk barang elektronik. Penetapan lebih lanjut dilakukan oleh Menteri Keuangan setiap enam bulan.

","transitional_provisions","(-)","sanctions","revokes",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 39 Tahun 1998 tentang Perlakuan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam","link","https://peraturan.bpk.go.id/Details/55065/pp-no-39-tahun-1998","ed98228c-4cc7-4bba-ad5b-2bb7cff20fa6","revoked_by",[100],{"_93":101,"_95":102,"_36":103},"PP No. 2 Tahun 2009 tentang Perlakuan Kepabeanan Perpajakan Dan Cukai Serta Pengawasan Atas Pemasukan Dan Pengeluaran Barang Ke Dan Dari Serta Berada Di Kawasan Yang Telah Ditunjuk Sebagai Kawasan Perdagangan Bebas Dan Pelabuhan Bebas","https://peraturan.bpk.go.id/Details/4912/pp-no-2-tahun-2009","4b7f0f8b-2ee1-40f3-a56d-19f4fa3b7e4d","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[112],{"_93":113,"_95":114,"_36":115},"PP No. 30 Tahun 2005 tentang Perubahan Atas Peraturan Pemerintah Nomor 63 Tahun 2003 Tentang Perlakuan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam","https://peraturan.bpk.go.id/Details/49466/pp-no-30-tahun-2005","718c4e1b-a216-48ba-85f9-deab5eaffff2","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 63 OF 2003
CONCERNING
THE TREATMENT OF VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS IN BONDED ZONES
BATAM ISLAND INDUSTRIAL AREA

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to encourage exports which are a national priority, the Bonded Zone of the Batam Island Industrial Area needs to be given facilities in the field of taxation in accordance with the provisions of Article 16B of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, most recently by Law Number 18 of 2000;
that in order to maintain a conducive investment climate in the Bonded Zone of the Batam Island Industrial Area, it is necessary to regulate the imposition of Value Added Tax and Sales Tax on Luxury Goods in stages;
that in connection with the considerations as referred to in letters a and b, it is

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