[{"_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","cb17fce3-3d14-4783-8732-0b3bd4e8891d","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":88,"_90":91,"_99":100,"_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 80/PMK.03/2012 Tahun 2012 tentang Jasa Angkutan Umum di Darat dan Jasa Angkutan Umum di Air yang Tidak Dikenai Pajak Pertambahan Nilai","short_title","Peraturan Menteri Keuangan (PMK) Nomor 80/PMK.03/2012","number","80/PMK.03/2012","year","2012","published_date","2012-05-29","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","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","Jasa Angkutan Umum di Darat dan Jasa Angkutan Umum di Air yang Tidak Dikenai Pajak Pertambahan Nilai","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. 80/PMK.03/2012, BN 2012/ NO 554; PERATURAN.GO.ID : 4 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Jasa Angkutan Umum di Darat dan Jasa Angkutan Umum di Air yang Tidak Dikenai Pajak Pertambahan Nilai
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 29 Mei 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Menteri Keuangan Nomor 527/KMK.03/2003 tentang Jasa di Bidang Angkutan Umum di Darat dan di Air yang Tidak Dikenakan Pajak Pertambahan Nilai sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 28/PMK.03/2006.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini ditetapkan untuk melaksanakan ketentuan Pasal 7 ayat (2) Peraturan Pemerintah Nomor 1 Tahun 2012, yang mengatur bahwa jasa angkutan umum di darat dan di air tidak dikenai Pajak Pertambahan Nilai (PPN). Tujuan dari kebijakan ini adalah untuk memberikan kejelasan dan kepastian hukum mengenai pengecualian PPN bagi jasa angkutan umum. Ketentuan substansial dalam peraturan ini mencakup definisi dan ruang lingkup jasa angkutan umum yang tidak dikenai PPN, yaitu jasa angkutan umum di darat yang meliputi jasa angkutan di jalan dan kereta api, serta jasa angkutan umum di air yang meliputi jasa angkutan di laut, sungai, danau, dan penyeberangan. Peraturan ini juga menegaskan bahwa jasa angkutan yang disewa atau dicarter tidak termasuk dalam pengecualian PPN.

","transitional_provisions","(-)","sanctions","revokes",[92,97],{"_93":94,"_95":96},"text","Peraturan Menteri Keuangan Nomor 28/PMK.03/2006 tentang Perubahan atas Keputusan Menteri Keuangan Nomor 527/KMK.03/2003 tentang Jasa di Bidang Angkutan Umum di Darat dan di Air yang Tidak Dikenakan Pajak Pertambahan Nilai","link","",{"_93":98,"_95":96},"Keputusan Menteri Keuangan Nomor 527/KMK.03/2003 tentang Jasa di Bidang Angkutan Umum di Darat dan di Air yang Tidak Dikenakan Pajak Pertambahan Nilai","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

STATE GAZETTE
REPUBLIC OF INDONESIA

No.554, 2012

MINISTRY OF FINANCE. Public Transport Services. On Land. In Water. Not Subjected. Value Added Tax. Revocation.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 80/PMK.03/2012
CONCERNING
PUBLIC TRANSPORT SERVICES ON LAND AND PUBLIC TRANSPORT SERVICES IN WATER
NOT SUBJECT TO VALUE ADDED TAX

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to implement the provisions of Article 7 paragraph (2) of Government Regulation Number 1 of 2012 concerning the Implementation 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, it is necessary to stipulate a Regulation of the Minister of Finance concerning Public Transport Services on Land and Public Transport Services

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