[{"_1":2,"_151":-5,"_152":-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","fcd04621-4fcd-4302-ab41-331ff18aa1bf","regulationData",{"_36":33,"_37":38,"_147":148,"_149":150},"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,"_92":93,"_100":101,"_102":103,"_104":105,"_122":123,"_136":137,"_138":139,"_140":141,"_142":143,"_144":-5,"_145":146},"title","Peraturan Pemerintah (PP) Nomor 43 Tahun 2003 tentang Perubahan Keempat Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah","short_title","Peraturan Pemerintah (PP) No. 43 Tahun 2003","number","43","year","2003","published_date","2003-07-31","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_54":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan Keempat Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan 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


2003
Peraturan Pemerintah (PP) NO. 43, LN. 2003 No. 94, TLN No. 4312, LL SETNEG : 6 HLM
Peraturan Pemerintah (PP) TENTANG Perubahan Keempat Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 31 Juli 2003. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Pemerintah Nomor 145 Tahun 2000 tentang Kelompok Barang Kena Pajak yang Tergolong Mewah yang Dikenakan Pajak Penjualan atas Barang Mewah sebagaimana telah beberapa kali diubah, terakhir dengan Peraturan Pemerintah Nomor 6 Tahun 2003.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini bertujuan untuk memberikan kepastian hukum dan keadilan dalam pengenaan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap kendaraan bermotor. Penyesuaian dilakukan seiring dengan perkembangan dunia otomotif dan kebutuhan masyarakat.

Ketentuan Substansial: Peraturan ini mengatur pengenaan PPnBM pada kendaraan bermotor berdasarkan kapasitas silinder dan jenis kendaraan. Tarif pajak bervariasi dari 10% hingga 75% tergantung pada spesifikasi kendaraan, seperti kapasitas penumpang, jenis mesin, dan sistem penggerak. Perubahan signifikan termasuk penghapusan pajak untuk kendaraan yang mengangkut 16 orang atau lebih dan penetapan tarif 20% untuk kendaraan dengan kabin ganda.

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GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 43 OF 2003
CONCERNING
THE FOURTH AMENDMENT TO
GOVERNMENT REGULATION NUMBER 145 OF 2000 CONCERNING
THE GROUP OF LUXURY GOODS
SUBJECT TO SALES TAX ON LUXURY GOODS

PRESIDENT OF THE REPUBLIC OF INDONESIA,

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

Considering:	\n \n that in order to provide greater legal certainty and fairness in the imposition of Sales Tax on Luxury Goods on the import or delivery of motor vehicles, it is necessary to stipulate a Government Regulation on the Fourth Amendment to Government Regulation Number 145 of 2000 concerning the Group of Excisable Goods Classified as Luxurious Subject to Sales Tax on Luxury Goods; \n \n
In view of:	\n \n Article 5 paragraph (2) of the 1945 Constitution as amended by the Fourth Amendment to the 1945 Constitution; \n Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales

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