[{"_1":2,"_122":-5,"_123":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","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","00c3d9a4-6efe-4f2f-9b8e-dee4cf4706e9","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,"_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,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Menteri Keuangan Nomor 93/PMK.03/2012 Tahun 2012 tentang Penyerahan Jasa Pengiriman Surat dengan Prangko yang Tidak Dikenai Pajak Pertambahan Nilai","short_title","Peraturan Menteri Keuangan (PMK) Nomor 93/PMK.03/2012","number","93/PMK.03/2012","year","2012","published_date","2012-06-12","effective_date","2012-06-22","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Penyerahan Jasa Pengiriman Surat dengan Prangko yang Tidak Dikenai Pajak Pertambahan Nilai","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2012
Peraturan Menteri Keuangan (PMK) NO. 93/PMK.03/2012, BN.2012/NO.604, peraturan.go.id : 4 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Penyerahan Jasa Pengiriman Surat dengan Prangko yang Tidak Dikenai Pajak Pertambahan Nilai
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 22 Juni 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Menteri Keuangan Nomor 168/KMK.03/2002 tentang Penyerahan Jasa Pengiriman Surat dengan Perangko yang Tidak Dikenakan Pajak Pertambahan Nilai","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Peraturan ini ditetapkan untuk melaksanakan ketentuan Pasal 7 ayat (2) Peraturan Pemerintah Nomor 1 Tahun 2012, yang merupakan pelaksanaan dari 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 42 Tahun 2009. Tujuan dari peraturan ini adalah untuk menetapkan bahwa penyerahan jasa pengiriman surat dengan prangko tidak dikenai Pajak Pertambahan Nilai (PPN).

Ketentuan Substansial

Peraturan ini mengatur bahwa jasa pengiriman surat dengan prangko yang diserahkan oleh Penyelenggara Pos tidak dikenai PPN, khususnya dalam rangka penyelenggaraan Layanan Pos Universal. Penyerahan jasa ini dikenai tarif jasa pos yang ditetapkan oleh pemerintah dan pelunasannya dilakukan dengan prangko tempel atau cara lain yang diizinkan. Surat yang dimaksud mencakup kartu pos, warkat pos, sekogram, bungkusan kecil, dan dokumen. Pengiriman surat mencakup kegiatan pengumpulan, pemrosesan, pengangkutan, dan penyampaian informasi berupa surat.

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STATE GAZETTE
REPUBLIC OF INDONESIA

\nNo.604, 2012
\nMINISTRY OF FINANCE. Mail Delivery Services. With Postage. Not subject to VAT.
\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 93/PMK.03/2012
CONCERNING
THE SUBMISSION OF MAIL DELIVERY SERVICES WITH POSTAGE THAT
ARE NOT SUBJECT TO VALUE ADDED TAX

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 7 paragraph (2) of Government Regulation Number 1 of 2012 concerning the Implementation of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times most recently by Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, it is necessary to stipulate a Regulation of the

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