[{"_1":2,"_121":-5,"_122":-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","aa62a928-dfb8-415b-9bee-4f6ed322849e","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":82,"_87":82,"_88":89,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Menteri Keuangan Nomor 43/PMK.010/2015 Tahun 2015 tentang Kriteria dan/atau Rincian Jasa Perhotelan yang Tidak Dikenai Pajak Pertambahan Nilai","short_title","Peraturan Menteri Keuangan (PMK) Nomor 43/PMK.010/2015","number","43/PMK.010/2015","year","2015","published_date","2015-03-09","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":59,"_54":62,"_63":64},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Kriteria dan/atau Rincian Jasa Perhotelan 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


2015
Peraturan Menteri Keuangan (PMK) NO. 43/PMK.010/2015, BN.2015/NO.361, https:jdih.kemenkeu.go.id : 3 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Kriteria dan/atau Rincian Jasa Perhotelan yang Tidak Dikenai Pajak Pertambahan Nilai
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 09 Maret 2015. \n \n

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

Peraturan Menteri Keuangan ini ditetapkan untuk melaksanakan ketentuan Pasal 7 ayat (2) dari 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. Tujuan dari peraturan ini adalah untuk menetapkan kriteria dan/atau rincian jasa perhotelan yang tidak dikenai Pajak Pertambahan Nilai (PPN). Peraturan ini mengatur bahwa jasa penyewaan kamar dan fasilitas terkait di hotel, rumah penginapan, motel, losmen, dan hostel tidak dikenai PPN. Fasilitas terkait termasuk pelayanan kamar, AC, binatu, kasur tambahan, furnitur, telepon, brankas, internet, televisi, minibar, serta fasilitas olahraga dan hiburan yang diperuntukkan bagi tamu yang menginap. Namun, jasa penyewaan ruangan untuk kegiatan non-acara, penyewaan unit di apartemen, dan jasa biro perjalanan tidak termasuk dalam pengecualian PPN ini.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","PMK No. 70/PMK.03/2022 tentang Kriteria dan/atau Rincian Makanan dan Minuman, Jasa Kesenian dan Hiburan, Jasa Perhotelan, Jasa Penyediaan Tempat Parkir, serta Jasa Boga atau Katering, yang Tidak Dikenai Pajak Pertambahan Nilai","link","https://peraturan.bpk.go.id/Details/215547/pmk-no-70pmk032022","05bf3e95-8e9b-4c2e-b4ad-ca2a470d3252","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
REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 43 /PMK.010/2015
CONCERNING
CRITERIA AND/OR DETAILS OF HOTEL SERVICES THAT ARE
NOT SUBJECT TO VALUE ADDED TAX

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that to implement the provisions of Article 7 paragraph (2) of the Regulation
Government Number 1 of 2012 concerning the Implementation of the Law
Law Number 8 of 1983 concerning Value Added Tax
Goods and Services and Sales Tax on Luxury Goods
As Amended Several Times, the Latest With the Law
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 Minister of Finance regarding Criteria
and/or Details of Hotel Services that are Not Subject to Tax
Value Added;

In view

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