[{"_1":2,"_149":-5,"_150":-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","b5a75826-bb7a-4d41-8fa5-019f11f06f41","regulationData",{"_36":33,"_37":38,"_145":146,"_147":148},"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":91,"_92":93,"_112":113,"_118":119,"_120":121,"_122":123,"_124":125,"_134":135,"_136":137,"_138":139,"_140":141,"_142":-5,"_143":144},"title","Peraturan Menteri Keuangan Nomor 146/PMK.010/2017 Tahun 2017 tentang Tarif Cukai Hasil Tembakau","short_title","Peraturan Menteri Keuangan (PMK) Nomor 146/PMK.010/2017","number","146/PMK.010/2017","year","2017","published_date","2017-10-24","effective_date","2017-10-25","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_55":52,"_56":57,"_58":59},"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",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[69],{"_55":70,"_56":71,"_58":-5},"6eed5ed3-359c-4453-a0bd-cc3a5bab34a2","Kepabeanan & Perdagangan Internasional","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tarif Cukai Hasil Tembakau","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2017
Peraturan Menteri Keuangan (PMK) NO. 146/PMK.010/2017, BN.2017/NO.1485, JDIH.KEMENKEU.GO.ID : 18 HLM.
Peraturan Menteri Keuangan (PMK) TENTANG Tarif Cukai Hasil Tembakau
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 25 Oktober 2017. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 179/PMK.011/2012 tentang Tarif Cukai Hasil Tembakau sebagaimana telah diubah dengan Peraturan Menteri Keuangan:\n - Nomor 205/PMK.011/2014\n - Nomor 198/PMK.010/2015\n - Nomor 147/PMK.010/2016","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini bertujuan untuk mengendalikan konsumsi barang kena cukai berupa hasil tembakau, meningkatkan penerimaan negara, memberikan kepastian kebijakan tarif cukai, dan memudahkan pemungutan serta pengawasan barang kena cukai secara berkesinambungan. Hal ini dilakukan dengan mengganti peraturan sebelumnya yang mengatur tarif cukai hasil tembakau.

Ketentuan Substansial: Peraturan ini mengatur penggolongan pengusaha pabrik hasil tembakau berdasarkan jenis dan jumlah produksi, serta menetapkan tarif cukai berdasarkan jenis hasil tembakau, golongan pengusaha, dan batasan harga jual eceran. Selain itu, peraturan ini juga mengatur penyederhanaan struktur tarif cukai secara bertahap dari tahun 2018 hingga 2021, serta menetapkan ketentuan mengenai harga jual eceran dan tarif cukai untuk hasil pengolahan tembakau lainnya.

","transitional_provisions","1. Pada saat Peraturan Menteri ini mulai berlaku, Kepala Kantor menetapkan kembali tarif cukai dan diberlakukan mulai tanggal 1 Januari 2018.\n2. Penetapan tarif cukai berdasarkan peraturan sebelumnya tetap berlaku untuk dokumen pemesanan pita cukai hingga 31 Desember 2017.\n3. Batas pelekatan pita cukai yang telah dipesan sampai dengan tanggal 31 Desember 2017 masih dapat dilekatkan paling lambat tanggal 1 Februari 2018.\n4. Ketentuan mengenai batasan jumlah produksi pabrik, batasan harga jual eceran, dan struktur tarif cukai mulai berlaku pada tanggal 1 Januari 2018.\n5. Ketentuan mengenai tarif cukai dan harga jual eceran untuk jenis HPTL mulai berlaku pada tanggal 1 Juli 2018.","sanctions","(-)","revokes",[94,100,104,108],{"_95":96,"_97":98,"_36":99},"text","PMK No. 147/PMK.010/2016 tentang Perubahan Ketiga atas Peraturan Menteri Keuangan Nomor 179/PMK.011/2012 tentang Tarif Cukai Hasil Tembakau","link","https://peraturan.bpk.go.id/Details/145895/pmk-no-147pmk0102016","59746c93-e8c0-46c5-ae84-0e146727c58c",{"_95":101,"_97":102,"_36":103},"PMK No. 198/PMK.010/2015 tentang Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 179/PMK.011/2012 Tentang Tarif Cukai Hasil Tembakau","https://peraturan.bpk.go.id/Details/121837/pmk-no-198pmk0102015","08e71ec0-7075-408f-8a09-b66319747a94",{"_95":105,"_97":106,"_36":107},"PMK No. 205/PMK.011/2014 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 179/PMK.011/2012 tentang Tarif Cukai Hasil Tembakau","https://peraturan.bpk.go.id/Details/145896/pmk-no-205pmk0112014","f661403e-bb20-4520-b511-ed4314efeed5",{"_95":109,"_97":110,"_36":111},"PMK No. 179/PMK.011/2012 tentang Tarif Cukai Hasil Tembakau","https://peraturan.bpk.go.id/Details/126996/pmk-no-179pmk0112012","1e08dc02-6035-429d-af16-3b68c106cc33","revoked_by",[114],{"_95":115,"_97":116,"_36":117},"PMK No. 198/PMK.010/2020 tentang Tarif Cukai Hasil Tembakau","https://peraturan.bpk.go.id/Details/155891/pmk-no-198pmk0102020","47472ab7-5f6a-4c8d-abcb-cd074b101a6f","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[126,130],{"_95":127,"_97":128,"_36":129},"PMK No. 152/PMK.010/2019 tentang Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 146/PMK.010/2017 Tentang Tarif Cukai Hasil Tembakau","https://peraturan.bpk.go.id/Details/128269/pmk-no-152pmk0102019","ad3b1641-e6af-48f4-978a-e38de6c6412e",{"_95":131,"_97":132,"_36":133},"PMK No. 156/PMK.010/2018 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 146/PMK.010/2017 Tentang Tarif Cukai Hasil Tembakau","https://peraturan.bpk.go.id/Details/113469/pmk-no-156pmk0102018","5ba2a9b7-1231-450d-8dee-972898e4668f","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 146/PMK.010/2017
ON
EXCISE TARIFF FOR TOBACCO PRODUCTS

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that the provisions regarding excise tariff for tobacco products have been regulated in the Regulation of the Minister of Finance Number 179/PMK.011/2012 concerning Excise Tariff for Tobacco Products as amended several times, most recently by the Regulation of the Minister of Finance Number 147/PMK.010/2016 concerning the Third Amendment to the Regulation of the Minister of Finance Number 179/PMK.011/2012 concerning Excise Tariff for Tobacco Products;
that to control the consumption of excisable goods in the form of tobacco products, the interests of state revenue, provide certainty in the direction of excise tariff policy, and facilitate the collection and

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