[{"_1":2,"_126":-5,"_127":-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","c4430d40-d6b1-4d27-a632-e696ab92200e","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":91,"_93":94,"_95":96,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Menteri Keuangan Nomor 62/PMK.03/2015 Tahun 2015 tentang Nilai Lain Sebagai Dasar Pengenaan Pajak Dan Saat Lain Pembuatan Faktur Pajak Atas Penyerahan Pupuk Tertentu Untuk Sektor Pertanian","short_title","Peraturan Menteri Keuangan (PMK) Nomor 62/PMK.03/2015","number","62/PMK.03/2015","year","2015","published_date","2015-03-26","effective_date","2015-04-26","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","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68,71],{"_6":69,"_55":70,"_57":-5},"6877f1f6-2942-47dd-b925-a9cc3eacf157","Ketahanan Pangan & Pertanian",{"_6":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Nilai Lain Sebagai Dasar Pengenaan Pajak Dan Saat Lain Pembuatan Faktur Pajak Atas Penyerahan Pupuk Tertentu Untuk Sektor Pertanian","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. 62/PMK.03/2015, BN.2015/NO.452,jdih.kemenkeu.go.id : 7 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Nilai Lain Sebagai Dasar Pengenaan Pajak Dan Saat Lain Pembuatan Faktur Pajak Atas Penyerahan Pupuk Tertentu Untuk Sektor Pertanian\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 26 April 2015. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Keputusan Menteri Keuangan Nomor 579/KMK.04/1996 tentang Penunjukan Direktorat Jenderal Anggaran Sebagai Pemungut Pajak Pertambahan Nilai.","scope_and_parties","policy_content","Peraturan ini bertujuan untuk menyederhanakan mekanisme pemungutan Pajak Pertambahan Nilai (PPN) atas penyerahan pupuk tertentu untuk sektor pertanian dan memberikan kepastian hukum terkait hal tersebut. Pupuk yang diatur adalah pupuk bersubsidi seperti Pupuk Urea, SP 36, ZA, NPK, dan jenis lainnya yang ditetapkan oleh menteri terkait. PPN atas pupuk bersubsidi dibayar oleh pemerintah, sedangkan pupuk yang tidak disubsidi dibayar oleh pembeli. Dasar Pengenaan Pajak menggunakan 'Nilai Lain' yang dihitung dengan formula tertentu. Pemungutan PPN dilakukan satu kali pada tingkat produsen, dan faktur pajak dibuat pada saat tertentu sesuai ketentuan.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[97],{"_98":99,"_100":101,"_36":102},"text","PMK No. 66/PMK.03/2022 tentang Pajak Pertambahan Nilai atas Penyerahan Pupuk Bersubsidi untuk Sektor Pertanian","link","https://peraturan.bpk.go.id/Details/215520/pmk-no-66pmk032022","17873b9d-2789-4f3c-8e3a-ee0548f4c4e3","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 62/PMK.03/2015
REGARDING
OTHER VALUES AS THE TAX BASE AND OTHER TIMES
FOR ISSUANCE OF TAX INVOICES FOR THE SUPPLY OF
CERTAIN FERTILIZER FOR THE AGRICULTURE SECTOR

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that based on Regulation of the Minister of Finance Number 75/PMK.03/2010 as amended by Regulation of the Minister of Finance Number 38/PMK.011/2013, provisions are regulated regarding other values as the tax base;
that based on Regulation of the Minister of Finance Number 238/PMK.03/2012, provisions are regulated regarding other times as the time for issuance of tax invoices for the supply of taxable goods with certain characteristics;
that in order to simplify the mechanism for collecting Value Added Tax on the supply of certain fertilizer for the agriculture sector, and to provide legal

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