[{"_1":2,"_123":-5,"_124":-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","a3683616-7888-49c1-bebd-70d2512b16cc","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"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,"_77":78,"_79":80,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":-5,"_91":92,"_93":89,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Pemerintah (PP) Nomor 74 Tahun 2015 tentang Perlakuan Pajak Pertambahan Nilai Atas Penyerahan Jasa Kepelabuhanan Tertentu Kepada Perusahaan Angkutan Laut Yang Melakukan Kegiatan Angkutan Laut Luar Negeri","short_title","Peraturan Pemerintah (PP) No. 74 Tahun 2015","number","74","year","2015","published_date","2015-10-01","effective_date","2015-10-30","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","25005e56-1478-479f-a566-310826679c75","type",{"_6":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68,71,74],{"_6":69,"_55":70,"_57":-5},"54d08c24-6ebe-45ac-aceb-ef774a10c175","Badan Usaha & Perdagangan",{"_6":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan",{"_6":75,"_55":76,"_57":-5},"d67c4605-d5de-4825-91ac-8b25d478786c","Transportasi Darat, Laut & Udara","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perlakuan Pajak Pertambahan Nilai Atas Penyerahan Jasa Kepelabuhanan Tertentu Kepada Perusahaan Angkutan Laut Yang Melakukan Kegiatan Angkutan Laut Luar Negeri","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2015
Peraturan Pemerintah (PP) NO. 74, LN. 2015 No. 220, TLN No. 5742, LL SETNEG : 6 HLM
Peraturan Pemerintah (PP) TENTANG Perlakuan Pajak Pertambahan Nilai Atas Penyerahan Jasa Kepelabuhanan Tertentu Kepada Perusahaan Angkutan Laut Yang Melakukan Kegiatan Angkutan Laut Luar Negeri
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 30 Oktober 2015. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Pemerintah Nomor 74 Tahun 2015 ini bertujuan untuk meningkatkan daya saing dan memberikan kepastian perlakuan perpajakan bagi perusahaan angkutan laut yang melakukan kegiatan angkutan laut luar negeri. Kebijakan ini memberikan pembebasan Pajak Pertambahan Nilai (PPN) atas penyerahan jasa kepelabuhanan tertentu kepada perusahaan angkutan laut yang melakukan kegiatan angkutan laut luar negeri. Pembebasan ini berlaku untuk kapal yang tidak mengangkut penumpang dan/atau barang antar pelabuhan di Indonesia, baik untuk perusahaan angkutan laut nasional maupun asing, dengan syarat negara asal perusahaan asing memberikan perlakuan timbal balik. Jasa kepelabuhanan yang dibebaskan dari PPN meliputi jasa pelayanan kapal dan barang, seperti jasa labuh, pandu, tunda, tambat, serta bongkar muat peti kemas. Pembebasan ini tidak memerlukan Surat Keterangan Bebas PPN, namun pajak masukan terkait tidak dapat dikreditkan.

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Pelanggaran terhadap ketentuan pembebasan PPN wajib dibayar dalam waktu 1 bulan sejak persyaratan tidak terpenuhi.
Jika tidak dibayar dalam jangka waktu tersebut, akan diterbitkan Surat Ketetapan Pajak Kurang Bayar dengan sanksi sesuai peraturan perpajakan.

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GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 74 OF 2015
CONCERNING
VALUE ADDED TAX TREATMENT ON THE SUPPLY OF CERTAIN
PORT SERVICES TO SEA TRANSPORTATION COMPANIES
THAT CARRY OUT INTERNATIONAL SEA TRANSPORTATION ACTIVITIES

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to increase competitiveness and with the existence of international common practices regarding port services, as well as to provide convenience and certainty of taxation treatment for sea transportation companies that carry out international sea transport activities, it is necessary to provide convenience in the form of exemption from Value Added Tax imposition on the supply of certain port services to sea transportation companies that carry out international sea transport activities;
that in order to implement the provisions of Article 16B paragraph (1)

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