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1985
Peraturan Pemerintah (PP) NO. 22, LN. 1985 No 28, TLN No. 3287, LL Setkab : 16 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 April 1985. \n \n

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Latar Belakang dan Tujuan

Peraturan Pemerintah ini diterbitkan untuk menyesuaikan ketentuan pelaksanaan Undang-undang Pajak Pertambahan Nilai 1984 dengan kebutuhan dan keadaan yang lebih menjamin kelancaran pelaksanaannya. Penyesuaian ini dilakukan dengan mencabut Peraturan Pemerintah Nomor 38 Tahun 1983 dan menggantinya dengan ketentuan baru yang lebih lengkap dan mudah dipahami.

Ketentuan Substansial

Peraturan ini mengatur pengukuhan Pengusaha Kena Pajak, penetapan obyek pajak, kewajiban pencatatan, tarif pajak, dan cara penghitungan pajak. Pengusaha yang melakukan impor, ekspor, atau produksi barang kena pajak harus dikukuhkan sebagai Pengusaha Kena Pajak. Jasa pemborongan juga dikenakan pajak. Tarif pajak ditetapkan sebesar 10% dari harga atau pembayaran, dan 0% untuk ekspor. Barang mewah dikenakan tarif pajak penjualan tambahan sebesar 10% atau 20% tergantung jenisnya.

","transitional_provisions","1. Semua peraturan pelaksanaan yang telah ditetapkan berdasarkan Peraturan Pemerintah Nomor 38 Tahun 1983, dinyatakan masih tetap berlaku sepanjang belum dikeluarkan ketentuan yang baru berdasarkan Peraturan Pemerintah ini.","sanctions","(-)","revokes",[93],{"_94":95,"_96":97,"_36":98},"text","PP No. 38 Tahun 1983 tentang Pelaksanaan Undang-Undang Pajak Pertambahan Nilai 1984","link","https://peraturan.bpk.go.id/Details/64945/pp-no-38-tahun-1983","c649e0f8-b0dd-49b2-8477-b39548744aea","revoked_by",[101],{"_94":102,"_96":103,"_36":104},"PP No. 50 Tahun 1994 tentang Pelaksanaan Undang-Undang Nomor 8 Tahun 1983 Tentang Pajak Pertambahannilai Barang Dan Jasa Dan Pajak Penjualan Atas Barang Mewah Sebagaimana Telah Diubah Dengan Undang-Undang Nomor 11 Tahun 1994","https://peraturan.bpk.go.id/Details/57293/pp-no-50-tahun-1994","0f23d67d-8465-4291-b5f5-0308878c21e9","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[113,117,121,125],{"_94":114,"_96":115,"_36":116},"PP No. 36 Tahun 1993 tentang Perubahan Atas Peraturan Pemerintah Nomor 22 Tahun 1985 Tentangpelaksanaan Undang-Undang Pajak Pertambahan Nilai 1984 Sebagaimana Telah Beberapa Kali Diubah Terakhir Dengan Peraturan Pemerintah Nomor 76 Tahun 1991","https://peraturan.bpk.go.id/Details/57538/pp-no-36-tahun-1993","3bc10531-b56f-4344-9074-a3afc3d40a17",{"_94":118,"_96":119,"_36":120},"PP No. 76 Tahun 1991 tentang Perubahan Atas Peraturan Pemerintah Nomor 22 Tahun 1985 Tentang Pelaksanaan Undang-Undang Pajak Pertambahan Nilai 1984 Sebagaimana Telah Beberapa Kali Diubah Terakhir Dengan Peraturan Pemerintah Nomor 65 Tahun 1991","https://peraturan.bpk.go.id/Details/58431/pp-no-76-tahun-1991","8f9a28db-f3d3-4a10-9424-29b3e66073a5",{"_94":122,"_96":123,"_36":124},"PP No. 65 Tahun 1991 tentang Perubahan Atas Peraturan Pemerintah Nomor 22 Tahun 1985 Tentang Pelaksanaan Undang-Undang Pajak Pertambahan Nilai 1984 Sebagaimana Telah Diubah Dengan Peraturan Pemerintah Nomor 29 Tahun 1988","https://peraturan.bpk.go.id/Details/58400/pp-no-65-tahun-1991","3d9511b0-c584-4fdc-b45b-92ea0f128f03",{"_94":126,"_96":127,"_36":128},"PP No. 29 Tahun 1988 tentang Perubahan Atas Pasal 16 Peraturan Pemerintah Nomor 22 Tahun 1985 Tentang Pelaksanaan Undang-Undang Pajak Pertambahan Nilai 1984","https://peraturan.bpk.go.id/Details/63928/pp-no-29-tahun-1988","8bea61d2-7629-4770-afba-1b920d21e15d","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 22 OF 1985
CONCERNING
IMPLEMENTATION OF THE 1984 VALUE ADDED TAX LAW

PRESIDENT OF THE REPUBLIC OF INDONESIA

\n\n \n \n \n \n \n \n

Considering:

that with the stipulation of the effective date of the 1984 Value Added Tax Law on April 1, 1985 as stipulated in Government Regulation Number 1 of 1985, the implementing provisions stipulated in Government Regulation Number 38 of 1983 need to be reviewed and adjusted to the needs and circumstances that can better guarantee the smooth implementation of the Law, 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);
Law Number 7 of 1983

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