[{"_1":2,"_121":-5,"_122":-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","c14ed46d-77e1-4a8a-aa4e-570a926ff5aa","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"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,"_75":76,"_77":78,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":-5,"_89":90,"_91":87,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Pemerintah (PP) Nomor 15 Tahun 2015 tentang Perlakuan Pajak Pertambahan Nilai Atas Penyerahan Bahan Bakar Minyak Untuk Kapal Angkutan Laut Luar Negeri","short_title","Peraturan Pemerintah (PP) No. 15 Tahun 2015","number","15","year","2015","published_date","2015-03-12","effective_date","2015-04-10","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","25005e56-1478-479f-a566-310826679c75","type",{"_55":61,"_56":64,"_65":66},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[69,72],{"_55":70,"_56":71,"_58":-5},"6eed5ed3-359c-4453-a0bd-cc3a5bab34a2","Kepabeanan & Perdagangan Internasional",{"_55":73,"_56":74,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perlakuan Pajak Pertambahan Nilai Atas Penyerahan Bahan Bakar Minyak Untuk Kapal Angkutan Laut Luar Negeri","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2015
Peraturan Pemerintah (PP) NO. 15, LN. 2015 No. 52, TLN No. 5676, LL SETNEG : 5 HLM
Peraturan Pemerintah (PP) TENTANG Perlakuan Pajak Pertambahan Nilai Atas Penyerahan Bahan Bakar Minyak Untuk Kapal Angkutan Laut Luar Negeri
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 10 April 2015. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Pemerintah ini bertujuan untuk memberikan kemudahan dalam penerapan Pajak Pertambahan Nilai (PPN) atas penyerahan bahan bakar minyak untuk kapal angkutan laut luar negeri. Fasilitas PPN tidak dipungut diberikan untuk penyerahan bahan bakar jenis Marine Fuel Oil (MFO) 380 dan Marine Gas Oil (MGO) yang memenuhi spesifikasi tertentu. Pengusaha Kena Pajak yang melakukan penyerahan ini harus memiliki fasilitas pengolahan dan penyimpanan bahan bakar di dalam negeri. Faktur Pajak yang diterbitkan harus mencantumkan keterangan bahwa PPN tidak dipungut dan dilampiri surat persetujuan berlayar. Jika bahan bakar digunakan tidak sesuai tujuan atau dipindahtangankan, PPN yang tidak dipungut harus dibayar kembali dalam waktu satu bulan.","transitional_provisions","sanctions","1. Jika PPN yang terutang tidak dibayar dalam waktu satu bulan setelah bahan bakar dialihkan penggunaannya, Direktur Jenderal Pajak akan menerbitkan Surat Ketetapan Pajak Kurang Bayar dengan sanksi sesuai ketentuan perpajakan.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 15 OF 2015
CONCERNING
VALUE ADDED TAX TREATMENT ON THE DELIVERY OF FUEL OIL
FOR FOREIGN SEA TRANSPORTATION VESSELS

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to provide Value Added Tax facilities on the delivery of fuel oil for foreign sea transportation vessels, in accordance with international custom, it is necessary to provide uncollected Value Added Tax facilities;
that based on the considerations as referred to in letter a and to implement the provisions of Article 16B paragraph (1) letter b 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 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax

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