[{"_1":2,"_124":-5,"_125":-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","a60480e8-edf6-491d-91fe-c5301345e083","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Menteri Keuangan Nomor 163/PMK.03/2012 Tahun 2012 tentang Batasan Dan Tata Cara Pengenaan Pajak Pertambahan Nilai Atas Kegiatan Membangun Sendiri","short_title","Peraturan Menteri Keuangan (PMK) Nomor 163/PMK.03/2012","number","163/PMK.03/2012","year","2012","published_date","2012-10-22","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","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_54":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Batasan Dan Tata Cara Pengenaan Pajak Pertambahan Nilai Atas Kegiatan Membangun Sendiri","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2012
Peraturan Menteri Keuangan (PMK) NO. 163/PMK.03/2012, BN.2012/NO.1036, jdih.kemenkeu.go.id : 4 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Batasan Dan Tata Cara Pengenaan Pajak Pertambahan Nilai Atas Kegiatan Membangun Sendiri
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 22 Oktober 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 39/PMK.03/2010 tentang Batasan dan Tata Cara Pengenaan Pajak Pertambahan Nilai atas Kegiatan Membangun Sendiri.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini mengatur tentang batasan dan tata cara pengenaan Pajak Pertambahan Nilai (PPN) atas kegiatan membangun sendiri. Latar belakangnya adalah untuk meningkatkan peran serta masyarakat dalam pembayaran PPN atas kegiatan membangun sendiri dan untuk lebih menjamin rasa keadilan dalam pengenaan PPN. Kegiatan membangun sendiri yang dikenakan PPN adalah kegiatan membangun bangunan yang dilakukan tidak dalam kegiatan usaha atau pekerjaan oleh orang pribadi atau badan yang hasilnya digunakan sendiri atau digunakan pihak lain. Bangunan yang dimaksud memiliki kriteria konstruksi utama dari kayu, beton, pasangan batu bata atau bahan sejenis, dan/atau baja; diperuntukkan bagi tempat tinggal atau tempat kegiatan usaha; dan luas keseluruhan paling sedikit 200m2. PPN terutang dihitung dengan tarif 10% dikalikan dengan Dasar Pengenaan Pajak, yang adalah 20% dari jumlah biaya yang dikeluarkan untuk membangun bangunan, tidak termasuk harga perolehan tanah. Saat terutangnya PPN dimulai pada saat dibangunnya bangunan sampai dengan bangunan selesai. Pembayaran PPN dilakukan setiap bulan sebesar 10% dikalikan dengan 20% dikalikan dengan jumlah biaya yang dikeluarkan pada setiap bulannya. Orang pribadi atau badan yang melakukan kegiatan membangun sendiri wajib melaporkan penyetoran PPN ke Kantor Pelayanan Pajak Pratama.","transitional_provisions","1. Kegiatan membangun sendiri yang telah dimulai sebelum berlakunya Peraturan Menteri ini dan belum selesai pembangunannya, dikenakan PPN berdasarkan Peraturan Menteri Keuangan Nomor 39/PMK.03/2010.\n","sanctions","(-)","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 61/PMK.03/2022 tentang Pajak Pertambahan Nilai atas Kegiatan Membangun Sendiri","link","https://peraturan.bpk.go.id/Details/206311/pmk-no-61pmk032022","6ec95bff-9f17-452e-98d7-270ff9bbfd72","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA

SALINAN

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 163/PMK.03/2012
CONCERNING
LIMITATIONS AND PROCEDURES FOR IMPOSITION OF VALUE ADDED TAX (VAT)
ON SELF-CONSTRUCTION ACTIVITIES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to increase public participation in the payment of Value Added Tax on activities
of self-construction, it is necessary to re-regulate the limitations and procedures for the imposition of Value Added Tax on activities
of self-construction as regulated in the Regulation of the Minister of Finance Number 39/PMK.03/2010 concerning Limitations
and Procedures for Imposition of Value Added Tax on Self-Construction Activities;
that to further ensure a sense of justice in the imposition of Value Added Tax, based on the provisions of Article 8A
paragraph (2) of Law Number 8 of 1983

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