[{"_1":2,"_121":-5,"_122":-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","ed98228c-4cc7-4bba-ad5b-2bb7cff20fa6","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"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":82,"_87":82,"_88":89,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Pemerintah (PP) Nomor 39 Tahun 1998 tentang Perlakuan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam","short_title","Peraturan Pemerintah (PP) No. 39 Tahun 1998","number","39","year","1998","published_date","1998-03-09","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","Perlakuan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1998
Peraturan Pemerintah (PP) NO. 39, LN. 1998 No. 54, TLN No. 3748, LL Setkab : 4 HLM
Peraturan Pemerintah (PP) TENTANG Perlakuan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 09 Maret 1998. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Pemerintah ini bertujuan untuk memberikan kemudahan perpajakan di Kawasan Berikat Daerah Industri Pulau Batam guna mendorong ekspor, yang merupakan prioritas nasional. Dalam rangka menunjang kegiatan ekspor, Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM) tidak dipungut atas penyerahan dan impor Barang Kena Pajak serta pemanfaatan Barang Kena Pajak tidak berwujud dan Jasa Kena Pajak dari luar Daerah Pabean, sepanjang digunakan untuk menghasilkan Barang Kena Pajak yang diekspor. Pengusaha Kena Pajak di Kawasan Berikat yang melakukan kegiatan ekspor mendapatkan fasilitas ini, sementara kegiatan lain tetap dikenakan PPN dan PPnBM.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 63 Tahun 2003 tentang Perlakuan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Di Kawasan Berikat (Bonded Zone) Daerah Industri Pulau Batam","link","https://peraturan.bpk.go.id/Details/52342/pp-no-63-tahun-2003","a521a639-9dd6-43b5-becd-9fb54907843e","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 39 OF 1998
CONCERNING
VALUE ADDED TAX AND SALES TAX ON
LUXURY GOODS TREATMENT IN
DAERAH INDUSTRI PULAU BATAM

Considering:

that in order to encourage exports which are a national priority, the of the Batam Island Industrial Area as a needs to be given facilities in the field of taxation in accordance with the provisions of Article 16B of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended by Law Number 11 of 1994;
that in connection with this, it is deemed necessary to regulate it 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 (State Gazette of 1983 Number 49, Supplement to State Gazette Number 3262) as amended by Law Number 9 of 1994 (State Gazette of 1994

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