[{"_1":2,"_157":-5,"_158":-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","cc5596c7-ef47-4e8b-979b-cda743033f4c","regulationData",{"_36":33,"_37":38,"_153":154,"_155":156},"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,"_106":107,"_108":109,"_110":111,"_112":113,"_142":143,"_144":145,"_146":147,"_148":149,"_150":-5,"_151":152},"title","Undang-undang (UU) Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah","short_title","Undang-undang (UU) No. 8 Tahun 1983","number","8","year","1983","published_date","1983-12-31","effective_date","1984-07-01","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","ddc1b3d4-1a6f-400a-a0d3-4bbc9f4612dc","type",{"_55":61,"_56":64,"_65":66},"Undang-undang (UU)","short_name","UU","subjects",[69],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pajak Pertambahan Nilai Barang dan Jasa dan 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


1983
Undang-undang (UU) NO. 8, LN. 1983/ No. 51, TLN. No. 3264, LL SETNEG : 12 HLM
Undang-undang (UU) TENTANG Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 01 Juli 1984. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Undang-Undang Pajak Penjualan 1951","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Undang-Undang ini dibentuk untuk menggantikan sistem pajak penjualan yang tidak lagi sesuai dengan pertumbuhan ekonomi dan sosial Indonesia. Tujuannya adalah untuk meningkatkan penerimaan negara, mendorong ekspor, dan pemerataan beban pajak dengan memperkenalkan Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan Atas Barang Mewah (PPnBM).

Ketentuan Substansial: Undang-Undang ini mengatur pengenaan PPN atas penyerahan Barang Kena Pajak dan Jasa Kena Pajak di dalam negeri, serta PPnBM atas barang mewah. Pengusaha Kena Pajak wajib melaporkan dan membayar pajak terhutang. Tarif PPN ditetapkan sebesar 10%, sementara PPnBM bervariasi antara 10% hingga 20%. Pengusaha kecil dibebaskan dari kewajiban ini. Faktur Pajak diwajibkan sebagai bukti transaksi dan pengkreditan pajak. Undang-Undang ini juga mengatur pengembalian pajak untuk barang yang diekspor.

","transitional_provisions","1. Dengan berlakunya undang-undang ini, semua Penyerahan Barang Kena Pajak atau Jasa Kena Pajak dan Impor Barang Kena Pajak yang telah dilakukan sebelum undang-undang ini berlaku, tetap terhutang pajak menurut Undang-Undang Pajak Penjualan 1951. 2. Selama peraturan pelaksanaan undang-undang ini belum dikeluarkan, maka peraturan pelaksanaan yang tidak bertentangan dengan undang-undang ini yang belum dicabut dan diganti dinyatakan masih berlaku.","sanctions","1. Pengusaha Kena Pajak yang tidak melaporkan usahanya dikenakan sanksi berupa denda administrasi sebesar 2% dari Dasar Pengenaan Pajak. 2. Pengusaha Kena Pajak yang tidak membuat atau tidak mengisi selengkapnya Faktur Pajak dikenakan sanksi berupa denda administrasi sebesar 2% dari Dasar Pengenaan Pajak. 3. Orang atau badan yang tidak dikukuhkan menjadi Pengusaha Kena Pajak tetapi membuat Faktur Pajak dikenakan sanksi berupa denda administrasi sebesar 2% dari Dasar Pengenaan Pajak.","revokes",[94,100],{"_95":96,"_97":98,"_36":99},"text","UU No. 2 Tahun 1968 tentang Perobahan/Tambahan Undang-Undang Pajak Penjualan 1951","link","https://peraturan.bpk.go.id/Details/49130/uu-no-2-tahun-1968","4377d6dc-8b51-40f0-9247-41f436674e84",{"_95":101,"_97":102,"_36":103},"UU No. 35 Tahun 1953 tentang Penetapan \"Undang-Undang Darurat Nomor 19 Tahun 1951, tentang Pemungutan Pajak Penjualan\" (Lembaran-Negara Nomor 94 Tahun 1951) Sebagai Undang-Undang","https://peraturan.bpk.go.id/Details/45440/uu-no-35-tahun-1953","33101c22-1741-4f47-afa9-9540c32593b4","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[114,118,122,126,130,134,138],{"_95":115,"_97":116,"_36":117},"UU No. 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja menjadi Undang-Undang","https://peraturan.bpk.go.id/Details/246523/uu-no-6-tahun-2023","0652cd74-d4e0-42f6-9ba9-858e75df1a97",{"_95":119,"_97":120,"_36":121},"PERPU No. 2 Tahun 2022 tentang Cipta Kerja","https://peraturan.bpk.go.id/Details/234926/perpu-no-2-tahun-2022","38c2d482-037b-4467-9237-8a564f0a28ef",{"_95":123,"_97":124,"_36":125},"UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan","https://peraturan.bpk.go.id/Details/185162/uu-no-7-tahun-2021","e828a4ea-f37e-4b76-bf9d-4135d10e4f13",{"_95":127,"_97":128,"_36":129},"UU No. 11 Tahun 2020 tentang Cipta Kerja","https://peraturan.bpk.go.id/Details/149750/uu-no-11-tahun-2020","cce2bd84-2ff7-4ad7-9f03-5ace7b635e24",{"_95":131,"_97":132,"_36":133},"UU No. 42 Tahun 2009 tentang Perubahan Ketiga Atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/38787/uu-no-42-tahun-2009","a17eb29d-c71a-4cca-9c12-c15b5561b126",{"_95":135,"_97":136,"_36":137},"UU No. 18 Tahun 2000 tentang Perubahan Kedua atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah","https://peraturan.bpk.go.id/Details/44982/uu-no-18-tahun-2000","6cbfecc7-f924-4420-b946-38d8d7057e4e",{"_95":139,"_97":140,"_36":141},"UU No. 11 Tahun 1994 tentang Perubahan atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah","https://peraturan.bpk.go.id/Details/46235/uu-no-11-tahun-1994","0aaccc41-cf24-45f0-932a-45b9fce5826c","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

THE PRESIDENT OF THE REPUBLIC OF INDONESIA

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 8 OF 1983
ON
VALUE ADDED TAX ON GOODS AND SERVICES
AND SALES TAX ON LUXURY GOODS

WITH THE BLESSINGS OF GOD ALMIGHTY

The President of the Republic of Indonesia,

Considering / Whereas:

that the State of the Republic of Indonesia is a rule of law state based on Pancasila and the 1945 Constitution which upholds the rights and obligations of citizens; therefore, it places taxation as one manifestation of state obligations for every citizen which is a means of participation in state financing and national development;
that the taxation system which is the basis for the implementation of state tax collection that has been in effect so far is no longer in accordance with the level of economic growth and social life of the Indonesian people, both in terms of national mutual cooperation and in the rate of development that has been achieved;
that the

","pdf_url","/proxy/pdf?id=cc5596c7-ef47-4e8b-979b-cda743033f4c","actionData","errors"]