[{"_1":2,"_131":-5,"_132":-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","fe64fe24-06d0-44fe-94de-1bbd7b393d6d","regulationData",{"_36":33,"_37":38,"_127":128,"_129":130},"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,"_78":79,"_80":81,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":-5,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":121,"_122":123,"_124":-5,"_125":126},"title","Peraturan Menteri Keuangan Nomor 104/PMK.010/2016 Tahun 2016 tentang Perlakuan Perpajakan, Kepabeanan, Dan Cukai Pada Kawasan Ekonomi Khusus","short_title","Peraturan Menteri Keuangan (PMK) Nomor 104/PMK.010/2016","number","104/PMK.010/2016","year","2016","published_date","2016-06-30","effective_date","2016-07-31","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","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[69,72,75],{"_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",{"_55":76,"_56":77,"_58":-5},"b4352a21-9358-435d-b1a9-f4268ae07a7e","Kebijakan Perekonomian Nasional","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perlakuan Perpajakan, Kepabeanan, Dan Cukai Pada Kawasan Ekonomi Khusus","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2016
Peraturan Menteri Keuangan (PMK) NO. 104/PMK.010/2016, BN.2016/NO.997, jdih.kemenkeu.go.id : 67 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perlakuan Perpajakan, Kepabeanan, Dan Cukai Pada Kawasan Ekonomi Khusus
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 31 Juli 2016. \n \n

","regulatory_relationship","Peraturan ini tidak mencabut atau mengubah peraturan lain.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini mengatur tentang perlakuan perpajakan, kepabeanan, dan cukai pada Kawasan Ekonomi Khusus (KEK). Tujuan dari peraturan ini adalah untuk memberikan fasilitas dan kemudahan di bidang perpajakan, kepabeanan, dan cukai guna mendorong pertumbuhan ekonomi di KEK. \n\nKetentuan substansial dalam peraturan ini meliputi:\n\n1. Fasilitas Pajak Penghasilan (PPh): Pemberian pengurangan PPh badan untuk penanaman modal baru dan perluasan usaha di KEK, dengan besaran dan jangka waktu yang bervariasi tergantung pada nilai investasi dan lokasi KEK.\n2. Fasilitas Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM): Tidak dipungutnya PPN atas penyerahan barang dan jasa tertentu di KEK, serta pembebasan PPnBM atas penyerahan properti/hunian di KEK pariwisata.\n3. Fasilitas Kepabeanan: Pembebasan bea masuk dan tidak dipungutnya Pajak Dalam Rangka Impor (PDRI) atas impor barang modal dan barang/bahan untuk pembangunan dan pengembangan industri di KEK.\n4. Fasilitas Cukai: Pembebasan cukai atas bahan baku atau bahan penolong dalam pembuatan barang hasil akhir yang bukan merupakan barang kena cukai.\n\nPeraturan ini juga mengatur mengenai persyaratan dan tata cara untuk memperoleh fasilitas-fasilitas tersebut, kewajiban pelaporan bagi penerima fasilitas, serta ketentuan mengenai monitoring, evaluasi, dan audit kepabeanan dan perpajakan.","transitional_provisions","1. Wajib Pajak yang berada di KEK dan telah diberikan fasilitas Pajak Penghasilan berupa fasilitas Pajak Penghasilan untuk penanaman modal di bidang-bidang usaha tertentu dan/atau di daerah-daerah tertentu;\n2. Fasilitas pembebasan atau pengurangan Pajak Penghasilan badan, sesuai dengan ketentuan peraturan perundang-undangan, sebelum berlakunya Peraturan Menteri ini, dinyatakan tetap berlaku sampai dengan berakhirnya atau dicabutnya pemberian fasilitas Pajak Penghasilan badan dimaksud.","sanctions","1. Pelanggaran terhadap ketentuan kepabeanan dan/atau cukai ditindaklanjuti dengan pengenaan sanksi sesuai peraturan perundang-undangan.\n2. Pelanggaran yang bersifat administratif ditindaklanjuti dengan pengenaan sanksi sesuai peraturan perundang-undangan.\n3. Pelaku Usaha yang terbukti melakukan tindak pidana di bidang kepabeanan, cukai, dan/atau perpajakan yang telah mempunyai kekuatan hukum tetap dan orang tersebut merupakan warga negara asing, Direktorat Jenderal Bea dan Cukai dan/atau Direktorat Jenderal Pajak menyampaikan pemberitahuan kepada instansi yang berwenang menangani bidang keimigrasian untuk ditindaklanjuti sesuai perundang-undangan.","revokes",[],"revoked_by",[102],{"_103":104,"_105":106,"_36":107},"text","PMK No. 237/PMK.010/2020 tentang Perlakuan Perpajakan, Kepabeanan, dan Cukai pada Kawasan Ekonomi Khusus","link","https://peraturan.bpk.go.id/Details/157392/pmk-no-237pmk0102020","8c55fb0c-8ce5-4f45-bd7d-99f083d84df8","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
COPY
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 104/PMK.010/2016
CONCERNING
TAXATION, CUSTOMS, AND EXCISE TREATMENT IN SPECIAL ECONOMIC ZONES

Considering:

that in order to provide taxation, customs, and excise treatment in Special Economic Zones and in accordance with the provisions of Article 86 of Government Regulation Number 96 of 2015 concerning Facilities and Incentives in Special Economic Zones, it is necessary to prepare implementing regulations in the form of a Regulation of the Minister of Finance regarding taxation, customs, and excise treatment in Special Economic Zones;
that the Regulation of the Minister of Finance regarding taxation, customs, and excise treatment in Special Economic Zones as referred to in letter a is specific to Special Economic Zones, which is separate from the Regulation of the Minister of Finance

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