[{"_1":2,"_150":-5,"_151":-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","b608f765-6619-45ad-96e4-befdda2df6a7","regulationData",{"_36":33,"_37":38,"_146":147,"_148":149},"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":87,"_88":87,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_125":126,"_135":136,"_137":138,"_139":140,"_141":142,"_143":-5,"_144":145},"title","Peraturan Pemerintah (PP) Nomor 55 Tahun 2004 tentang Perubahan Kelima Atas Peraturan Pemerintah 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. 55 Tahun 2004","number","55","year","2004","published_date","2004-12-31","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","25005e56-1478-479f-a566-310826679c75","type",{"_6":59,"_54":62,"_63":64},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan Kelima Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang 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


2004
Peraturan Pemerintah (PP) NO. 55, LN. 2004 /No. 170, TLN No. 4464, LL SETNEG : 4 HLM
Peraturan Pemerintah (PP) TENTANG Perubahan Kelima Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah \r\n\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 31 Desember 2004. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Pemerintah Nomor 145 Tahun 2000 tentang Kelompok Barang Kena Pajak yang Tergolong Mewah yang Dikenakan Pajak Penjualan atas Barang Mewah, sebagaimana telah beberapa kali diubah, terakhir dengan Peraturan Pemerintah Nomor 43 Tahun 2003.","scope_and_parties","policy_content","Peraturan ini bertujuan untuk memberikan kepastian hukum dan keadilan dalam pengenaan Pajak Penjualan atas Barang Mewah terhadap Barang Kena Pajak yang tergolong mewah selain kendaraan bermotor. Perubahan ini mengatur tarif pajak penjualan atas barang mewah dengan persentase yang berbeda berdasarkan jenis barang. Barang-barang yang termasuk dalam kelompok ini meliputi alat rumah tangga, peralatan olahraga, mesin pengatur suhu udara, alat fotografi, dan barang-barang mewah lainnya. Beberapa kelompok barang yang sebelumnya dikenakan pajak telah dihapus dari daftar, seperti kelompok kepala susu, air buah, dan produk kecantikan.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PP No. 61 Tahun 2020 tentang Barang Kena Pajak yang Tergolong Mewah Selain Kendaraan Bermotor yang Dikenai Pajak Penjualan atas Barang Mewah","link","https://peraturan.bpk.go.id/Details/150325/pp-no-61-tahun-2020","fb0cb499-1966-4203-a53d-53e24ef64d1a","partially_revokes",[],"partially_revoked_by",[],"amends",[105,109,113,117,121],{"_94":106,"_96":107,"_36":108},"PP No. 6 Tahun 2003 tentang Perubahan Ketiga Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/52106/pp-no-6-tahun-2003","e7efac81-db2e-4535-bdcc-be77a19efc02",{"_94":110,"_96":111,"_36":112},"PP No. 43 Tahun 2003 tentang Perubahan Keempat Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/52262/pp-no-43-tahun-2003","fcd04621-4fcd-4302-ab41-331ff18aa1bf",{"_94":114,"_96":115,"_36":116},"PP No. 7 Tahun 2002 tentang Perubahan Kedua Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/52373/pp-no-7-tahun-2002","efe48a62-df04-4e5d-89a3-c24138674de4",{"_94":118,"_96":119,"_36":120},"PP No. 60 Tahun 2001 tentang Perubahan Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/52961/pp-no-60-tahun-2001","9b46e306-a0d4-4eba-92d3-15a90c2e89d7",{"_94":122,"_96":123,"_36":124},"PP No. 145 Tahun 2000 tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/54029/pp-no-145-tahun-2000","a9be9c0b-cb22-4d1e-80cc-b1f157747116","amended_by",[127,131],{"_94":128,"_96":129,"_36":130},"PP No. 12 Tahun 2006 tentang Perubahan Ketujuh Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/49045/pp-no-12-tahun-2006","8506554c-782b-457f-9428-e5a30462cb23",{"_94":132,"_96":133,"_36":134},"PP No. 41 Tahun 2005 tentang Perubahan Keenam Atas Peraturan Pemerintah Nomor 145 Tahun 2000 Tentang Kelompok Barang Kena Pajak Yang Tergolong Mewah Yang Dikenakan Pajak Penjualan Atas Barang Mewah","https://peraturan.bpk.go.id/Details/49514/pp-no-41-tahun-2005","b507107f-eab2-4b57-8ef9-9f45b8ebf056","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 55 OF 2004
CONCERNING
FIFTH AMENDMENT TO GOVERNMENT REGULATION NUMBER 145 OF 2000 CONCERNING THE GROUP OF LUXURY GOODS SUBJECT TO SALES TAX ON LUXURY GOODS

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:	\n \n that in order to further provide legal certainty and justice in the imposition of Sales Tax on Luxury Goods on Taxable Goods classified as luxury goods, it is necessary to stipulate a Government Regulation on the Fifth Amendment to Government Regulation Number 145 of 2000 concerning the Group of Taxable Goods classified as Luxury Goods Subject to Sales Tax on Luxury Goods; \n \n
In view of:	\n \n Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia; \n Law Number 8 of 1983 concerning Value Added

","pdf_url","/proxy/pdf?id=b608f765-6619-45ad-96e4-befdda2df6a7","actionData","errors"]