[{"_1":2,"_122":-5,"_123":-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","c649e0f8-b0dd-49b2-8477-b39548744aea","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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":83,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Pemerintah (PP) Nomor 38 Tahun 1983 tentang Pelaksanaan Undang-Undang Pajak Pertambahan Nilai 1984","short_title","Peraturan Pemerintah (PP) No. 38 Tahun 1983","number","38","year","1983","published_date","1983-12-31","effective_date","1984-07-01","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","Pelaksanaan Undang-Undang Pajak Pertambahan Nilai 1984","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1983
Peraturan Pemerintah (PP) NO. 38, LN. 1983/No 55, LL Setkab : 9 HLM
Peraturan Pemerintah (PP) TENTANG Pelaksanaan Undang-Undang Pajak Pertambahan Nilai 1984
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 01 Juli 1984. \n \n

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Peraturan Pemerintah Nomor 38 Tahun 1983 ini ditetapkan untuk melaksanakan Undang-Undang Pajak Pertambahan Nilai 1984, dengan tujuan mengatur lebih lanjut pemungutan pajak pertambahan nilai atas barang dan jasa serta pajak penjualan atas barang mewah. Peraturan ini menetapkan definisi dan peran berbagai pihak seperti importir, eksportir, pabrikan, dan lainnya yang terlibat dalam kegiatan perpajakan. Selain itu, peraturan ini mengatur prosedur pengukuhan Pengusaha Kena Pajak, termasuk tempat dan jangka waktu pelaporan usaha. Peraturan ini juga menjelaskan jenis jasa yang dikenakan pajak, serta ketentuan mengenai pencatatan dan pelaporan pajak. Tarif pajak untuk barang mewah ditetapkan sebesar 10% dan 20% tergantung pada jenis barang. Pengusaha Kena Pajak diwajibkan membuat Faktur Pajak untuk setiap penyerahan barang atau jasa kena pajak, dan terdapat ketentuan mengenai pengembalian kelebihan pembayaran pajak.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PP No. 22 Tahun 1985 tentang Pelaksanaan Undang-Undang Pajak Pertambahan Nilai 1984","link","https://peraturan.bpk.go.id/Details/64580/pp-no-22-tahun-1985","f9215878-0225-4d7b-a21d-912db2bfd150","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"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 38 OF 1983
CONCERNING
IMPLEMENTATION OF THE VALUE ADDED TAX LAW 1984

President of the Republic of Indonesia,

Considering:

That in the context of implementing the collection of value added tax on goods and services and sales tax on luxury goods as referred to in the Value Added Tax Law 1984, it is deemed necessary to stipulate further arrangements regarding these matters by Government Regulation;

In view of:

Article 5 paragraph (2) of the 1945 Constitution;
Law Number 6 of 1983 concerning General Provisions and Tax Procedures;
Law Number 7 of 1983 concerning Income Tax;
Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods;
Government Regulation Number 35 of 1983 concerning Registration, Granting of Taxpayer Identification Number, Submission of Notification Letters, and Requirements

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