[{"_1":2,"_117":-5,"_118":-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","b06e7938-b9cc-44fd-8935-e9bbe5cc822f","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"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,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":-5,"_111":112},"title","Keputusan Presiden (Keppres) Nomor 22 Tahun 1989 tentang Penundaan Pembayaran Pajak Pertambahan Nilai Atas Penyerahan Jasa Pencarian Sumber-Sumber Dan Pemboran Minyak, Gas Bumi, Dan Panas Bumi Bagi Para Kontraktor Yang Belum Berproduksi","short_title","Keputusan Presiden (KEPPRES) No. 22 Tahun 1989","number","22","year","1989","published_date","1989-05-24","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_54":51,"_55":56,"_57":58},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","9b39fddb-ef27-4bb8-818e-76af78c5aa14","type",{"_54":60,"_55":63,"_64":65},"Keputusan Presiden (Keppres)","short_name","Keppres","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Penundaan Pembayaran Pajak Pertambahan Nilai Atas Penyerahan Jasa Pencarian Sumber-Sumber Dan Pemboran Minyak, Gas Bumi, Dan Panas Bumi Bagi Para Kontraktor Yang Belum Berproduksi","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1989
Keputusan Presiden (KEPPRES) NO. 22,
Keputusan Presiden (KEPPRES) TENTANG Penundaan Pembayaran Pajak Pertambahan Nilai Atas Penyerahan Jasa Pencarian Sumber-Sumber Dan Pemboran Minyak, Gas Bumi, Dan Panas Bumi Bagi Para Kontraktor Yang Belum Berproduksi
ABSTRAK:	\n \n \n
CATATAN:	\n \n Keputusan Presiden (KEPPRES) ini mulai berlaku pada tanggal 24 Mei 1989. \n \n

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Peraturan Baru

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Penambahan Ketentuan Baru

Penundaan pembayaran Pajak Pertambahan Nilai (PPN) atas penyerahan jasa pencarian sumber (eksplorasi) dan pemboran. Penundaan ini berlaku efektif sejak tanggal 1 April 1989 sampai dengan saat kontraktor mulai berproduksi.

Penambahan Substansi, Kewenangan, Peran, dan Tanggung Jawab Lembaga, Badan, Instansi atau Otoritas

Peraturan ini memberikan substansi kewenangan baru kepada Menteri Keuangan untuk menetapkan lebih lanjut pelaksanaan teknis dari Keputusan Presiden ini.

Penambahan Hak dan Kewajiban Para Pihak

Peraturan ini menambah hak baru bagi Kontraktor Production Sharing (minyak dan gas bumi) dan Kontraktor Kontrak Operasi Bersama (panas bumi) yang belum berproduksi, yaitu hak untuk mendapatkan penundaan pembayaran PPN terutang atas jasa eksplorasi dan pemboran yang mereka terima.

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Tidak Ada

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DECISION OF THE PRESIDENT OF THE REPUBLIC OF INDONESIA
NUMBER 22 OF 1989
CONCERNING
POSTPONEMENT OF VALUE ADDED TAX PAYMENT
ON THE SUBMISSION OF SERVICES FOR FINDING SOURCES AND
DRILLING OF OIL, NATURAL GAS, AND GEOTHERMAL FOR
CONTRACTORS WHO HAVE NOT YET PRODUCED

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that based on Law Number 8 of 1983, jo. Government Regulation Number 28 of 1988, the submission of services for finding sources and drilling of oil, natural gas, and geothermal, for contractors is subject to Value Added Tax;
that in order to further stimulate the investment climate in the oil, natural gas, and geothermal sectors, it is deemed necessary to provide convenience in the form of postponement of Value Added Tax payments owed on the submission of services for finding sources and drilling in the oil, natural gas, and geothermal sectors for contractors who have not yet produced;

In view of:

Article 4

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