[{"_1":2,"_138":-5,"_139":-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","d1b2d7da-e93b-4a0f-86c6-abf60489823c","regulationData",{"_36":33,"_37":38,"_134":135,"_136":137},"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,"_101":102,"_107":108,"_109":110,"_111":112,"_113":114,"_123":124,"_125":126,"_127":128,"_129":130,"_131":-5,"_132":133},"title","Peraturan Menteri Keuangan Nomor 78/PMK.03/2010 Tahun 2010 tentang Pedoman Penghitungan Pengkreditan Pajak Masukan Bagi Pengusaha Kena Pajak yang Melakukan Penyerahan yang Terutang Pajak dan Penyerahan yang Tidak Terutang Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 78/PMK.03/2010","number","78/PMK.03/2010","year","2010","published_date","2010-04-05","effective_date","2010-04-01","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","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},"52ab02bc-b4c7-47db-becc-c90c58185c43","Standar & Pedoman Teknis",{"_6":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pedoman Penghitungan Pengkreditan Pajak Masukan Bagi Pengusaha Kena Pajak yang Melakukan Penyerahan yang Terutang Pajak dan Penyerahan yang Tidak Terutang Pajak","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2010
Peraturan Menteri Keuangan (PMK) NO. 78/PMK.03/2010, BN 2010/ NO 168; PERATURAN.GO.ID : 6 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Pedoman Penghitungan Pengkreditan Pajak Masukan Bagi Pengusaha Kena Pajak yang Melakukan Penyerahan yang Terutang Pajak dan Penyerahan yang Tidak Terutang Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 April 2010. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Menteri Keuangan Nomor 575/KMK.04/2000 tentang Pedoman Penghitungan Pengkreditan Pajak Masukan Bagi Pengusaha Kena Pajak yang Melakukan Penyerahan yang Terutang Pajak dan Penyerahan yang Tidak Terutang Pajak.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini bertujuan untuk memberikan pedoman penghitungan pengkreditan Pajak Masukan bagi Pengusaha Kena Pajak yang melakukan penyerahan yang terutang pajak dan penyerahan yang tidak terutang pajak. Latar belakang kebijakan ini adalah untuk melaksanakan ketentuan Pasal 9 ayat (6) Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah, sebagaimana telah diubah dengan Undang-Undang Nomor 42 Tahun 2009. Ketentuan substansial dalam peraturan ini meliputi penghitungan Pajak Masukan yang dapat dikreditkan, yang dihitung berdasarkan persentase penyerahan yang terutang pajak terhadap penyerahan seluruhnya. Pengusaha Kena Pajak yang melakukan kegiatan usaha terpadu atau usaha yang penyerahannya sebagian terutang pajak dan sebagian tidak terutang pajak, harus menghitung Pajak Masukan yang dapat dikreditkan dengan pedoman yang ditetapkan dalam peraturan ini.

","transitional_provisions","(-)","sanctions","revokes",[95],{"_96":97,"_98":99,"_36":100},"text","KMK No. 575/KMK.04/2000 tentang Pedoman Penghitungan Pengkreditan Pajak Masukan Bagi Pengusaha Kena Pajak yang Melakukan Penyerahan yang Terutang Pajak dan Penyerahan yang Tidak Terutang Pajak","link","https://peraturan.bpk.go.id/Details/147795/kmk-no-575kmk042000","5c7040f1-ece3-45a0-9f43-9e16a20469a9","revoked_by",[103],{"_96":104,"_98":105,"_36":106},"PMK No. 186/PMK.03/2022 tentang Pedoman Pengkreditan Pajak Masukan bagi Pengusaha Kena Pajak yang Melakukan Penyerahan yang Terutang Pajak dan Penyerahan yang Tidak Terutang Pajak","https://peraturan.bpk.go.id/Details/233938/pmk-no-186pmk032022","29a81d8d-0957-4a31-a962-d7f4c65eebe7","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[115,119],{"_96":116,"_98":117,"_36":118},"PMK No. 21/PMK.011/2014 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 78/PMK.03/2010 tentang Pedoman Penghitungan Pengkreditan Pajak Masukan Bagi Pengusaha Keria Pajak yang Melakukan Penyerahan yang Terutang Pajak dan Penyerahan yang Tidak Terutang Pajak","https://peraturan.bpk.go.id/Details/147786/pmk-no-21pmk0112014","01196756-55da-47f5-9a85-0e9363e61370",{"_96":120,"_98":121,"_36":122},"PMK No. 135/PMK.011/2014 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 78/PMK.03/2010 tentang Pedoman Penghitungan Pengkreditan Pajak Masukan Bagi Pengusaha Kena Pajak yang Melakukan Penyerahan yang Terutang Pajak dan Penyerahan yang Tidak Terutang Pajak","https://peraturan.bpk.go.id/Details/147789/pmk-no-135pmk0112014","0d35cb0e-d18f-43fa-88a8-36cf1587896f","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No.168, 2010

MINISTRY OF FINANCE. Crediting. Input Tax.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 78/PMK.03/2010
ON
GUIDELINES FOR CALCULATING INPUT VALUE ADDED TAX CREDIT
FOR TAXABLE ENTREPRENEURS WHO MAKE DELIVERIES
THAT ARE SUBJECT TO TAX AND DELIVERIES THAT ARE NOT
SUBJECT TO TAX

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to implement the provisions of Article 9 paragraph (6) 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 42 of 2009, it is necessary to stipulate a Regulation of the Minister of Finance concerning Guidelines for Calculating Input Value Added Tax Credit for Taxable Entrepreneurs Who Make Deliveries That Are Subject to Tax and

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