[{"_1":2,"_151":-5,"_152":-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","a9be9c0b-cb22-4d1e-80cc-b1f157747116","regulationData",{"_36":33,"_37":38,"_147":148,"_149":150},"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":83,"_88":89,"_90":91,"_92":93,"_100":101,"_102":103,"_104":105,"_106":107,"_136":137,"_138":139,"_140":141,"_142":143,"_144":-5,"_145":146},"title","Peraturan Pemerintah (PP) 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. 145 Tahun 2000","number","145","year","2000","published_date","2000-12-22","effective_date","2001-01-01","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":52,"_55":56,"_57":58},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_6":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","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


2000
Peraturan Pemerintah (PP) NO. 145, LN. 2000 No. 261, TLN No. 4063, LL SETNEG : 7 HLM
Peraturan Pemerintah (PP) 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 01 Januari 2001. \n \n

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Peraturan Pemerintah ini bertujuan untuk mengatur pengenaan Pajak Penjualan Atas Barang Mewah (PPnBM) terhadap kelompok barang yang tergolong mewah, guna memenuhi keadilan dan memprioritaskan kegiatan ekonomi produktif. Kebijakan ini juga bertujuan melindungi produsen kecil atau tradisional. Peraturan ini menetapkan tarif PPnBM yang berbeda berdasarkan jenis barang, dengan tarif mulai dari 10% hingga 60% untuk barang selain kendaraan bermotor, dan 10% hingga 75% untuk kendaraan bermotor. Barang-barang yang dikenakan pajak termasuk produk susu, minuman, produk kecantikan, alat rumah tangga, permadani, peralatan olahraga, mainan anak-anak, dan kendaraan bermotor dengan spesifikasi tertentu. Selain itu, peraturan ini juga mengatur pengecualian untuk kendaraan bermotor tertentu yang digunakan untuk keperluan negara atau angkutan umum.

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1. Apabila kendaraan bermotor yang dikecualikan dari pengenaan Pajak Penjualan Atas Barang Mewah dipindahtangankan atau diubah peruntukannya dalam jangka waktu 5 tahun, maka pajak yang terutang wajib dibayar dalam 1 bulan.
2. Jika pajak terutang tidak dibayar dalam jangka waktu tersebut, akan diterbitkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) dengan sanksi sesuai ketentuan yang berlaku.

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PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 145 YEAR 2000
ABOUT
GROUP OF LUXURY GOODS SUBJECT TO TAX
SUBJECT TO SALES TAX ON LUXURY GOODS

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that in order to implement the provisions of Article 8 paragraph (3) 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 18 of 2000, it is necessary to stipulate a Government Regulation concerning the Group of Taxable Goods Classified as Luxury Subject to Sales Tax on Luxury Goods;
In view of:	Article 5 paragraph (2) of the 1945 Constitution as amended by the Second Amendment to the 1945 Constitution; Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia Year 1983 Number 51, Supplement to

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