[{"_1":2,"_128":-5,"_129":-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","f839167d-1def-4743-9eef-7bcc5b5de24d","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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":89,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Keputusan Menteri Keuangan Nomor 567/KMK.04/2000 Tahun 2000 tentang Nilai Lain Sebagai Dasar Pengenaan Pajak","short_title","Keputusan Menteri Keuangan Nomor 567/KMK.04/2000","number","567/KMK.04/2000","year","2000","published_date","2000-12-26","effective_date","2001-01-01","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","8d688640-966c-4741-804a-57b0e181bdc8","type",{"_55":61,"_56":64,"_65":66},"Keputusan Menteri Keuangan","short_name","KMK","subjects",[69],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Nilai Lain Sebagai Dasar Pengenaan Pajak","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2000
Keputusan Menteri Keuangan NO. 567/KMK.04/2000, Jdih.kemenkeu.go.id: 3 Hlm
Keputusan Menteri Keuangan TENTANG Nilai Lain Sebagai Dasar Pengenaan Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Keputusan Menteri Keuangan ini mulai berlaku pada tanggal 01 Januari 2001. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Menteri Keuangan Nomor 642/KMK.04/1994 tentang Nilai Lain Sebagai Dasar Pengenaan Pajak sebagaimana telah diubah dengan Keputusan Menteri Keuangan Nomor 292/KMK.04/1996.","scope_and_parties","policy_content","Keputusan Menteri Keuangan ini menetapkan Nilai Lain sebagai Dasar Pengenaan Pajak (DPP) untuk Pajak Pertambahan Nilai (PPN). Latar belakang penetapan ini adalah untuk melaksanakan ketentuan Pasal 1 angka 17 Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 18 Tahun 2000. Nilai Lain ditetapkan untuk beberapa kondisi, antara lain pemakaian sendiri atau pemberian cuma-cuma Barang Kena Pajak (BKP) dan/atau Jasa Kena Pajak (JKP), penyerahan media rekaman suara atau gambar, penyerahan film cerita, persediaan BKP yang tersisa saat pembubaran perusahaan, aktiva yang semula tidak untuk diperjualbelikan yang tersisa saat pembubaran perusahaan, kendaraan bermotor bekas, penyerahan jasa biro perjalanan atau pariwisata, jasa pengiriman paket, dan jasa anjak piutang. Lebih lanjut, diatur mengenai Pajak Masukan yang tidak dapat dikreditkan terkait dengan penyerahan kendaraan bermotor bekas, jasa biro perjalanan/pariwisata, jasa pengiriman paket, dan jasa anjak piutang. Pengusaha Kena Pajak (PKP) Pedagang Eceran dapat menggunakan Nilai Lain sebagai DPP dengan metode perhitungan tertentu, dan diatur pula mengenai pemberitahuan jika ingin kembali menggunakan mekanisme pengkreditan Pajak Masukan.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 75/PMK.03/2010 tentang Nilai Lain Sebagai Dasar Pengenaan Pajak","link","https://peraturan.bpk.go.id/Details/146516/pmk-no-75pmk032010","16cabe55-6e79-4ed7-a4b5-4873ea2062da","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[109],{"_96":110,"_98":111,"_36":112},"KMK No. 251/KMK.03/2002 tentang Perubahan atas Keputusan Menteri Keuangan Nomor 567/KMK.04/2000 tentang Nilai Lain Sebagai Dasar Pengenaan Pajak","https://peraturan.bpk.go.id/Details/146532/kmk-no-251kmk032002","9fa2b817-856d-4cef-a8df-52cb2004f46c","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

DECISION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

COPY
DECISION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 567/ΚΜΚ.04/2000
REGARDING
OTHER VALUE AS THE BASIS FOR IMPOSING TAX

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:	\n \n that in order to implement the provisions of Article 1 number 17 of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended last by Law Number 18 of 2000, it is necessary to stipulate a Decree of the Minister of Finance regarding Other Values as the Basis for Imposing Tax; \n \n
In view of:	\n \n Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 1983 Number 51, Supplement to the State Gazette of the Republic of Indonesia Number 3264) as

","pdf_url","/proxy/pdf?id=f839167d-1def-4743-9eef-7bcc5b5de24d","actionData","errors"]