[{"_1":2,"_122":-5,"_123":-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","cf490f31-abf2-4e6e-8005-e1f3dfee8d44","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Keputusan Presiden (Keppres) Nomor 37 Tahun 1986 tentang Penundaan Pembayaran Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Atas Impor Barang Modal Oleh Pengusahan Tertentu","short_title","Keputusan Presiden (KEPPRES) No. 37 Tahun 1986","number","37","year","1986","published_date","1986-08-13","effective_date","1985-05-06","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","9b39fddb-ef27-4bb8-818e-76af78c5aa14","type",{"_55":61,"_56":64,"_65":66},"Keputusan Presiden (Keppres)","short_name","Keppres","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","Penundaan Pembayaran Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Atas Impor Barang Modal Oleh Pengusahan Tertentu","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1986
Keputusan Presiden (KEPPRES) NO. 37, LN. 1986 No. 47, LL SETNEG : 3 HLM
Keputusan Presiden (KEPPRES) TENTANG Penundaan Pembayaran Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Atas Impor Barang Modal Oleh Pengusahan Tertentu
ABSTRAK:	\n \n \n
CATATAN:	\n \n Keputusan Presiden (KEPPRES) ini mulai berlaku pada tanggal 06 Mei 1985. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Keputusan Presiden ini bertujuan untuk mendukung peningkatan investasi dalam bidang usaha tertentu yang tidak termasuk dalam objek Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM), serta memiliki nilai strategis untuk pembangunan nasional. Kebijakan ini memberikan penundaan pembayaran PPN dan PPnBM atas impor barang modal oleh pengusaha tertentu. Pengusaha yang dimaksud adalah mereka yang bergerak di bidang perhotelan, perkantoran, pusat perbelanjaan, dan angkutan umum. Barang modal yang diimpor harus memiliki masa manfaat lebih dari satu tahun dan berhubungan langsung dengan proses menghasilkan jasa. Penundaan pembayaran pajak ini berlaku hingga lima tahun, dengan ketentuan lebih lanjut ditetapkan oleh Menteri Keuangan.","transitional_provisions","1. Keputusan Presiden ini mulai berlaku pada tanggal ditetapkan dan mempunyai daya laku surut sejak tanggal 6 Mei 1985.","sanctions","1. Jika barang modal tidak sesuai dengan ketentuan atau dijual sebelum pajak dilunasi, maka pajak yang ditunda akan ditagih sekaligus dengan sanksi sesuai Undang-undang Nomor 6 Tahun 1983.","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

PRESIDENT OF THE REPUBLIC OF INDONESIA

PRESIDENTIAL DECREE OF THE REPUBLIC OF INDONESIA
NUMBER 37 OF 1986
REGARDING
POSTPONEMENT OF VALUE ADDED TAX AND SALES TAX
ON LUXURY GOODS ON IMPORT OF CAPITAL GOODS BY CERTAIN ENTREPRENEURS

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that based on Law Number 8 of 1983, the tax due must be paid at the time of import of Taxable Goods;
that in order to support increased investment in certain business sectors that are not Objects of Value Added Tax and Sales Tax on Luxury Goods and that have strategic value for national development purposes, it is necessary to provide Government assistance to ease the financial burden on investors;
that in connection with the above, it is deemed necessary to stipulate regulations regarding the postponement of payment of Value Added Tax and Sales Tax on Luxury Goods owed on the Import of Capital Goods for certain entrepreneurs with a

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