[{"_1":2,"_137":-5,"_138":-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","c628b61f-1db3-41db-bcde-f876f033a2a6","regulationData",{"_36":33,"_37":38,"_133":134,"_135":136},"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,"_104":105,"_110":111,"_112":113,"_114":115,"_116":117,"_122":123,"_124":125,"_126":127,"_128":129,"_130":-5,"_131":132},"title","Peraturan Menteri Keuangan Nomor 106/PMK.010/2015 Tahun 2015 tentang Jenis Barang Kena Pajak Yang Tergolong Mewah Selain Kendaraan Bermotor Yang Dikenai Pajak Penjualan Atas Barang Mewah","short_title","Peraturan Menteri Keuangan (PMK) Nomor 106/PMK.010/2015","number","106/PMK.010/2015","year","2015","published_date","2015-06-08","effective_date","2015-07-09","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},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Jenis Barang Kena Pajak Yang Tergolong Mewah Selain Kendaraan Bermotor Yang Dikenai Pajak Penjualan Atas Barang Mewah","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 Menteri Keuangan (PMK) NO. 106/PMK.010/2015, BN.2015/NO.847, jdih.kemenkeu.go.id : 4 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Jenis Barang Kena Pajak Yang Tergolong Mewah Selain Kendaraan Bermotor Yang Dikenai Pajak Penjualan Atas Barang Mewah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 09 Juli 2015. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 121/PMK.011/2013 tentang Jenis Barang Kena Pajak yang Tergolong Mewah Selain Kendaraan Bermotor yang Dikenai Pajak Penjualan atas Barang Mewah sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 130/PMK.011/2013.","scope_and_parties","policy_content","Peraturan ini bertujuan untuk memberikan kepastian hukum dan meningkatkan kepatuhan dalam pengenaan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap Barang Kena Pajak yang tergolong mewah, serta mendorong pertumbuhan industri dalam negeri. Peraturan ini menggantikan peraturan sebelumnya dan menetapkan jenis barang yang dikenai PPnBM dengan tarif yang bervariasi, yaitu 20%, 40%, 50%, dan 75%, tergantung pada jenis barangnya. Barang-barang yang dikenai pajak ini termasuk kelompok hunian mewah, balon udara, pesawat udara, senjata api, dan kapal pesiar mewah. Ketentuan lebih lanjut mengenai pelaksanaan peraturan ini akan diatur oleh Peraturan Direktur Jenderal Pajak.","transitional_provisions","1. Pada saat Peraturan Menteri ini mulai berlaku, Peraturan Menteri Keuangan Nomor 121/PMK.011/2013 tentang Jenis Barang Kena Pajak yang Tergolong Mewah Selain Kendaraan Bermotor yang Dikenai Pajak Penjualan atas Barang Mewah sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 130/PMK.011/2013, dicabut dan dinyatakan tidak berlaku.","sanctions","(-)","revokes",[94,100],{"_95":96,"_97":98,"_36":99},"text","PMK No. 130/PMK.011/2013 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 121/PMK.011/2013 tentang Jenis Barang Kena Pajak yang Tergolong Mewah Selain Kendaraan Bermotor yang Dikenai Pajak Penjualan atas Barang Mewah","link","https://peraturan.bpk.go.id/Details/150044/pmk-no-130pmk0112013","0fc2acc8-0f87-4e0d-8614-6cddecc28c57",{"_95":101,"_97":102,"_36":103},"PMK No. 121/PMK.011/2013 tentang Jenis Barang Kena Pajak yang Tergolong Mewah Selain Kendaraan Bermotor yang Dikenai Pajak Penjualan atas Barang Mewah","https://peraturan.bpk.go.id/Details/150042/pmk-no-121pmk0112013","11b05372-b206-4c31-8a97-fecb381062a8","revoked_by",[106],{"_95":107,"_97":108,"_36":109},"PMK No. 35/PMK.010/2017 tentang Jenis Barang Kena Pajak Yang Tergolong Mewah Selain Kendaraan Bermotor Yang Dikenai Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/112626/pmk-no-35pmk0102017","ad5a4c84-2654-4f6d-bcaf-5574956e6462","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[118],{"_95":119,"_97":120,"_36":121},"PMK No. 206/PMK.010/2015 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 106/PMK.010/2015 Tentang Jenis Barang Kena Pajak Yang Tergolong Mewah Selain Kendaraan Bermotor Yang Dikenai Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/121857/pmk-no-206pmk0102015","8b0f7142-1da8-41f3-a712-31a51c6d32f1","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 106 /PMK.010/2015
CONCERNING
TYPES OF TAXABLE GOODS CATEGORIZED AS LUXURY GOODS OTHER THAN MOTOR VEHICLES SUBJECT TO SALES TAX ON LUXURY GOODS

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to provide more legal certainty and increase compliance in the imposition of Sales Tax on Luxury Goods on Taxable Goods categorized as luxury goods and encourage the growth of domestic industry, it is necessary to establish a policy by replacing Regulation of the Minister of Finance Number 121/PMK.011/2013 concerning Types of Taxable Goods Categorized as Luxury Goods Other than Motor Vehicles Subject to Sales Tax on Luxury Goods as amended by Regulation of the Minister of Finance Number 130/PMK.011/2013;
that based on the considerations as referred to in

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