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perpajakan-ikn
2024
Peraturan Menteri Keuangan NO. 28, BN.2024 (255)/435 hlm
Peraturan Menteri Keuangan TENTANG Fasilitas Perpajakan Dan Kepabeaan Di Ibu Kota Negara
ABSTRAK:	\n \n bahwa untuk melaksanakan ketentuan Pasal 28 ayat (9),\r\nPasal 29 ayat (6), Pasal 31 ayat (3), Pasal 32 ayat (8), Pasal 33\r\nayat (2), Pasal 36 ayat (4), Pasal 42 ayat (7), Pasal 44 ayat (6),\r\nPasal 49 ayat (3), Pasal 55, Pasal 56 ayat (9), Pasal 57 ayat (7),\r\nPasal 59 ayat (8), Pasal 60 ayat (3), Pasal 62 ayat (4), Pasal 65\r\nayat (9), dan Pasal 66 ayat (5) Peraturan Pemerintah Nomor 12\r\nTahun 2023 tentang Pemberian Perizinan Berusaha,\r\nKemudahan Berusaha, dan Fasilitas Penanaman Modal bagi\r\nPelaku Usaha di Ibu Kota Nusantara, perlu menetapkan\r\nPeraturan Menteri Keuangan tentang Fasilitas Perpajakan dan\r\nKepabeanan di Ibu Kota Nusantara;\r\n \n Pasal 17 ayat (3) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945,Undang-Undang Nomor 6 Tahun 1983, Undang-Undang Nomor 7 Tahun 1983,Undang-Undang Nomor 8 Tahun 1983, Undang-Undang Nomor 10 Tahun 1995, Undang-Undang Nomor 39 Tahun 2008, Peraturan Pemerintah Nomor 12 Tahun 2023, Peraturan Presiden Nomor 57 Tahun 2020 dan Peraturan Menteri Keuangan Nomor 118/PMK.01/2021 \n Peraturan ini mengatur tentang ketentuan umum, jenis fasilitas, fasilitas pajak penghasilan, fasiltas pajak pertambahan nilai dan pajak penjualan atas barang mewah, ketentuan pembebasan bea masuk dan fasilitas PDRI dan ketentuan penutup. \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan ini mulai berlaku pada tanggal 16 Mei 2024. \n 435 hlm \n \n

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Peraturan Menteri Keuangan ini memberikan fasilitas perpajakan dan kepabeanan di Ibu Kota Nusantara (IKN) dan Daerah Mitra. Fasilitas tersebut meliputi Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) dan/atau Pajak Penjualan atas Barang Mewah (PPnBM), dan kepabeanan.

Fasilitas PPh:

Pengurangan PPh badan bagi Wajib Pajak badan dalam negeri yang melakukan penanaman modal di IKN atau Daerah Mitra.
PPh atas kegiatan sektor keuangan di Financial Center IKN.
Pengurangan PPh badan atas pendirian dan/atau pemindahan kantor pusat dan/atau kantor regional ke IKN.
Pengurangan Penghasilan Bruto atas penyelenggaraan kegiatan praktik kerja, pemagangan, dan/atau pembelajaran dalam rangka pembinaan dan pengembangan sumber daya manusia berbasis kompetensi tertentu.
Pengurangan Penghasilan Bruto atas kegiatan Penelitian dan Pengembangan tertentu.
Pengurangan Penghasilan Bruto atas sumbangan dan/atau biaya pembangunan fasilitas umum, fasilitas sosial, dan/atau fasilitas lainnya yang bersifat nirlaba.
PPh Pasal 21 ditanggung Pemerintah dan bersifat final.
PPh final 0% atas penghasilan dari peredaran bruto usaha tertentu pada usaha mikro, kecil, dan menengah.
Pengurangan PPh atas pengalihan hak atas tanah dan/atau bangunan.

Fasilitas PPN dan/atau PPnBM:

PPN tidak dipungut di IKN dan Daerah Mitra.
Pengecualian PPnBM atas penyerahan Barang Kena Pajak di IKN.

Fasilitas Kepabeanan:

Pembebasan Bea Masuk dan Fasilitas PDRI atas impor barang oleh pemerintah pusat atau pemerintah daerah untuk Kepentingan Umum di IKN dan Daerah Mitra.
Pembebasan Bea Masuk dan Fasilitas PDRI atas impor barang modal untuk Pembangunan dan Pengembangan Industri di IKN dan Daerah Mitra.
Pembebasan Bea Masuk atas impor barang dan bahan untuk Pembangunan dan Pengembangan Industri di IKN dan/atau Daerah Mitra.

Peraturan ini bertujuan untuk memberikan insentif fiskal bagi pelaku usaha dan masyarakat yang berinvestasi dan beraktivitas di IKN dan Daerah Mitra, serta mendukung pembangunan dan pengembangan IKN sebagai pusat pertumbuhan ekonomi baru.

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 28 OF 2024
CONCERNING
TAXATION AND CUSTOMS CLEARANCE FACILITIES
IN THE STATE CAPITAL OF NUSANTARA

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to implement the provisions of Article 28 paragraph (9), Article 29 paragraph (6), Article 31 paragraph (3), Article 32 paragraph (8), Article 33 paragraph (2), Article 36 paragraph (4), Article 42 paragraph (7), Article 44 paragraph (6), Article 49 paragraph (3), Article 55, Article 56 paragraph (9), Article 57 paragraph (7), Article 59 paragraph (8), Article 60 paragraph (3), Article 62 paragraph (4), Article 65 paragraph (9), and Article 66 paragraph (5) of Government Regulation Number 12 of 2023 concerning Granting Business Licenses, Ease of Doing Business, and Investment Facilities for Business Actors in the State

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