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2010
Peraturan Menteri Keuangan (PMK) NO. 02/PMK.03/2010, BN.2010/NO.6, kemendagri.go.id : 3 lmbr.
Peraturan Menteri Keuangan (PMK) TENTANG Biaya Promosi Yang Dapat Dikurangkan Dari Penghasilan Bruto
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2009. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 104/PMK.03/2009 tentang Biaya Promosi dan Penjualan yang Dapat Dikurangkan dari Penghasilan Bruto.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini mengatur tentang biaya promosi yang dapat dikurangkan dari penghasilan bruto. Latar belakang dari peraturan ini adalah untuk memberikan kepastian hukum dan kesamaan perlakuan bagi Wajib Pajak terkait biaya promosi sebagai bagian dari biaya penjualan yang dikeluarkan untuk memperkenalkan atau menganjurkan pemakaian suatu produk, baik langsung maupun tidak langsung, dengan tujuan mempertahankan atau meningkatkan penjualan.

Ketentuan substansial dalam peraturan ini meliputi:

Jenis biaya promosi yang dapat dikurangkan, yaitu biaya periklanan di berbagai media, biaya pameran produk, biaya pengenalan produk baru, dan biaya sponsorship yang berkaitan dengan promosi produk.
Biaya-biaya yang tidak termasuk biaya promosi, seperti pemberian imbalan berupa uang atau fasilitas kepada pihak yang tidak berkaitan langsung dengan kegiatan promosi, serta biaya promosi untuk penghasilan yang bukan objek pajak atau telah dikenai pajak final.
Perlakuan biaya promosi dalam bentuk pemberian sampel produk, yang dapat dikurangkan sebesar harga pokok sampel produk jika belum dibebankan dalam perhitungan harga pokok penjualan.
Kewajiban pemotongan Pajak Penghasilan atas biaya promosi yang dikeluarkan kepada pihak lain.
Kewajiban Wajib Pajak untuk membuat dan melaporkan daftar nominatif atas pengeluaran biaya promosi kepada pihak lain sebagai lampiran SPT Tahunan PPh Badan. Jika kewajiban ini tidak dipenuhi, biaya promosi tidak dapat dikurangkan dari penghasilan bruto.

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MINISTER OF FINANCE
REPUBLIC OF INDONESIA

COPY
REGULATION OF THE MINISTER OF FINANCE
NUMBER 02/PMK. 03/2010
ABOUT
PROMOTION EXPENSES DEDUCTIBLE FROM GROSS INCOME

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE,

\n\n \n \n

Considering:

that in order to further provide legal certainty and
provide equal treatment for Taxpayers, it is necessary to adjust
the regulation regarding promotion expenses that can be deducted from
gross income;
that the promotion expenses as referred to in letter a are part
of the selling expenses incurred by the Taxpayer in order to
introduce and/or recommend the use of a product either
directly or indirectly to maintain and/or
increase sales;
that based on the considerations as referred to in letters a and
letter b, and in order to implement the provisions of Article 6 paragraph (1) letter
(a) number 7 of Law Number 7 of 1983 concerning Income Tax
as amended several

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