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PAJAK PERTAMBAHAN NILAI – LIQUEFIED PETROLEUM GAS – PENGHITUNGAN
2022
Peraturan Menteri Keuangan (PMK) NO. 62/PMK.03/2022, BN.2022/NO. 362; https:jdih.kemenkeu.go.id :10 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Pajak Pertambahan Nilai atas Penyerahan Liquefied Petroleum Gas Tertentu
ABSTRAK:	\n \n - Bahwa untuk perluasan basis pajak atas pengusaha kena pajak yang melakukan\r\npenyerahan barang kena pajak tertentu, perlu mengatur kembali ketentuan\r\npengenaan pajak pertambahan nilai atas penyerahan liquefied petroleum gas tertentu.\r\nBahwa Peraturan Menteri Keuangan Nomor 220/PMK.03/2020 tentang Tata Cara\r\nPenghitungan dan Pemungutan Pajak Pertambahan Nilai atas Penyerahan Liquefied\r\nPetroleum Gas Tertentu belum dapat menampung perkembangan kebutuhan\r\npengaturan pajak pertambahan nilai atas penyerahan liquefied petroleum gas tertentu\r\nsehingga perlu menetapkan Peraturan Menteri Keuangan tentang Pajak Pertambahan\r\nNilai atas Penyerahan Liquefied Petroleum Gas Tertentu. \n Pasal 17 ayat (3) UUD Tahun 1945, UU 8 Tahun 1983 (LN Tahun 1983 No. 51, TLN No.\r\n3264) sebagaimana telah beberapa kali diubah terakhir dengan UU 7 Tahun 2021 (LN\r\nTahun 2021 No. 246, TLN No. 6736), UU 39 Tahun 2008 (LN Tahun 2008 No. 166, TLN\r\nNo. 4916), Perpres 57 Tahun 2020 (LN Tahun 2020 No. 98), Permenkeu RI\r\n118/PMK.01/2021 (BN Tahun 2021 No. 1031).\r\n \n Dalam Peraturan Menteri Keuangan Republik Indonesia ini diatur:\r\nAtas penyerahan Barang Kena Pajak berupa LPG Tertentu oleh Pengusaha Kena Pajak dikenai Pajak Pertambahan Nilai. Pajak Pertambahan Nilai atas penyerahan LPG Tertentu yang bagian harganya disubsidi, dibayar oleh pemerintah. Pajak Pertambahan Nilai atas penyerahan LPG Tertentu yang bagian harganya tidak disubsidi, dibayar oleh pembeli. Penyerahan LPG Tertentu yang bagian harganya disubsidi merupakan penyerahan LPG Tertentu dari Badan Usaha ke Pemerintah yang dibayar melalui subsidi LPG Tertentu sesuai dengan ketentuan peraturan perundang-undangan, yang terdiri dari subsidi harga dan Pajak Pertambahan Nilai. Pajak Pertambahan Nilai yang\r\nterutang atas penyerahan LPG Tertentu yang bagian harganya tidak disubsidi pada: titik serah Badan Usaha, dihitung dengan mengalikan tarif Pajak Pertambahan Nilai dengan Nilai Lain sebagai Dasar Pengenaan Pajak; dan titik serah Agen atau Pangkalan, dipungut dan disetor dengan besaran tertentu. Tarif Pajak Pertambahan Nilai yang berlaku merupakan tarif Pajak Pertambahan Nilai sebagaimana diatur dalam Pasal 7 ayat (1) Undang-Undang Pajak Pertambahan Nilai, yaitu: sebesar 11 % (sebelas persen) yang mulai berlaku pada tanggal 1 April 2022; dan sebesar 12% (dua belas persen) yang mulai berlaku pada saat diberlakukannya penerapan tarif Pajak Pertambahan Nilai sebagaimana diatur dalam Pasal 7 ayat (1) huruf b Undang-Undang Pajak Pertambahan Nilai.\r\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 April 2022. \n Pada saat Peraturan Menteri ini mulai berlaku, Peraturan Menteri Keuangan Nomor 220/PMK.03/2020 tentang Tata Cara Penghitungan dan Pemungutan Pajak Pertambahan Nilai atas Penyeraban Liquefied Petroleum Gas Tertentu (Berita Negara Republik Indonesia Tabun 2020 Nomor 1613), dicabut dan dinyatakan tidak berlaku. \n 14 HLM, Lampiran halaman 11-14. \n \n

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MINISTER OF FINANCE
REPUBLIC OF INDONESIA

SALINAN

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 62/PMK.03/2022
CONCERNING
VALUE ADDED TAX ON THE SUPPLY OF
LIQUEFIED PETROLEUM GAS CERTAIN

WITH THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that for the expansion of the tax base on taxable entrepreneurs who supply certain taxable goods, it is necessary to re-regulate the provisions for value added tax on the supply of certain liquefied petroleum gas;
that Regulation of the Minister of Finance Number 220/PMK.03/2020 concerning Procedures for Calculating and Collecting Value Added Tax on the Supply of Certain Liquefied Petroleum Gas has not been able to accommodate the development of the need for value added tax regulation on the supply of certain liquefied petroleum gas, so it needs to be replaced;
that based on the considerations as referred to in letters

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