[{"_1":2,"_121":-5,"_122":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","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","f9377bcf-9bd0-4a5a-967f-0034cbb27fd9","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_72":73,"_74":75,"_76":77,"_78":79,"_80":81,"_82":83,"_84":85,"_86":87,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Menteri Keuangan Nomor 8 Tahun 2024 tentang Pajak Pertambahan Nilai Atas Penyerahan Kendaraan Bermotor Listrik Berbasis Baterai Roda Empat Tertentu Dan Kendaraan Bermotor Listrik Berbasis Baterai Bus Tertentu Yang Ditanggung Pemeruntah Tahun Anggaran 2024","short_title","Peraturan Menteri Keuangan Nomor 8 Tahun 2024","number","8","year","2024","published_date","2024-02-12","effective_date","2024-02-15","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[69],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pajak Pertambahan Nilai Atas Penyerahan Kendaraan Bermotor Listrik Berbasis Baterai Roda Empat Tertentu Dan Kendaraan Bermotor Listrik Berbasis Baterai Bus Tertentu Yang Ditanggung Pemeruntah Tahun Anggaran 2024","subject_matter","Peraturan ini mengatur tentang ketentuan umum, PPnBm terutang atas impor KBL dan PPnBM terutang,","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

pajak-kendaraan
2024
Peraturan Menteri Keuangan NO. 8, BN.2024 (103)/12 hlm
Peraturan Menteri Keuangan TENTANG Pajak Pertambahan Nilai Atas Penyerahan Kendaraan Bermotor Listrik Berbasis Baterai Roda Empat Tertentu Dan Kendaraan Bermotor Listrik Berbasis Baterai Bus Tertentu Yang Ditanggung Pemeruntah Tahun Anggaran 2024
ABSTRAK:	\n \n a. bahwa untuk mendorong kebijakan pemerintah dalam melakukan peralihan dari penggunaan energi fosil ke energi listrik, menarik minat investasi, meningkatkan produksi kendaraan bermotor listrik berbasis baterai di dalam negeri, dan mendukung program percepatan kendaraan bermotor listirk berbasis baterai, perlu dukungan pemerintah berupa kebijakan pemberian insentif fiskal;\r\nb. bahwa sesuai dengan Peraturan Presiden Nomor 55 Tahun 2019 tentang Percepatan Program Kendaraan Bermotor Listrik Bebasis Baterai (Battery Electrick Vehicle) untuk Transportasi Jalan, salah satu insentif fiskal yang dapat diberikan pemerintah berupa pajak penjualan atas barang mewah atas impor dan/atau penyerahan barang kena pajak yang tergolong mewah berupa kendaraan bermotor listrik berbasis baterai roda empat tertentu ditanggung pemerintah;\r\nc. bahwa berdasrkan pertimbangan sebagaimana dimaksud dalam huruf a dan huruf b, serta untuk melaksanakan ketentuan Pasal 19A ayat (5) Peraturan Presiden Nomor 79 Tahun 2023 tentang Perubahan atas Peraturan Presiden Nomor 55 Tahun 2019 tentang Percepatan Program Kendaraan Bermotor Listrik Berbasis Baterai (Battery Electric Vehicle) untuk transportasi jalan, perlu menetapkan Peraturan Menteri Keuangan tentang Pajak Penjualan atas Barang Mewah atas Impor dan/atau Penyerahan Barang Kena Pajak yang Tergolong Mewah Berupa Kendaraan Bermotor Listrik Berbasis Baterai Roda Empat Tertentu yang Ditanggung Pemerintah Tahun Anggaran 2024;\r\n \n Pasal 17 ayat (3) UUD 1945, UU Nomor 8 Tahun 1983, UU Nomor 17 Tahun 2003, UU Nomor 39 Tahun 2008, UU Nomor 19 Tahun 2023, PP Nomor 73 Tahun 2019, Perpres Nomor 55 Tahun 2019, Perpres Nomor 57 Tahun 2020, Perpres Nomor 76 Tahun 2023, Permenkeu Nomor 141/PMK.010/2021, Permenkeu Nomor 118/PMK.01/2021 dan Permenkeu Nomor 92 Tahun 2023 \n Peraturan ini mengatur tentang ketentuan umum, PPnBm terutang atas impor KBL dan PPnBM terutang, \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan ini mulai berlaku pada tanggal 15 Februari 2024. \n 11 hlm \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 38 Tahun 2023 tentang Pajak Pertambahan Nilai atas Penyerahan Kendaraan Bermotor Listrik Berbasis Baterai Roda Empat Tertentu dan Kendaraan Bermotor Listrik Berbasis Baterai Bus Tertentu yang Ditanggung Pemerintah Tahun Anggaran 2023 sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 116 Tahun 2023. Peraturan ini mengubah: (-)","scope_and_parties","","policy_content","

Peraturan Menteri Keuangan Nomor 8 Tahun 2024 ini bertujuan untuk mendukung kebijakan pemerintah dalam transisi dari energi fosil ke energi listrik dan meningkatkan minat beli masyarakat terhadap kendaraan bermotor listrik berbasis baterai. Kebijakan ini memberikan insentif fiskal berupa pajak pertambahan nilai (PPN) yang ditanggung pemerintah atas penyerahan kendaraan bermotor listrik berbasis baterai roda empat tertentu dan bus tertentu untuk tahun anggaran 2024. PPN yang terutang atas penyerahan kendaraan tersebut ditanggung pemerintah, dengan syarat kendaraan memenuhi kriteria Tingkat Komponen Dalam Negeri (TKDN) minimal 40% untuk roda empat dan bus tertentu, serta 20% untuk bus tertentu lainnya. Pengusaha Kena Pajak yang melakukan penyerahan kendaraan tersebut wajib membuat faktur pajak dan laporan realisasi PPN yang ditanggung pemerintah. Kebijakan ini berlaku untuk masa pajak Januari hingga Desember 2024.

","transitional_provisions","(-)","sanctions","1. Pelanggaran terhadap ketentuan faktur pajak dan pelaporan realisasi PPN dapat dikenai penagihan PPN yang terutang. 2. Pengusaha Kena Pajak yang tidak memenuhi kriteria TKDN atau tidak melaksanakan kewajiban pelaporan dapat dikenai penagihan PPN.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

COPY
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 8 OF 2024
CONCERNING
VALUE ADDED TAX ON THE SUPPLY OF CERTAIN FOUR-WHEELED BATTERY ELECTRIC
MOTOR VEHICLES AND CERTAIN BATTERY ELECTRIC BUS MOTOR
VEHICLES BORNE BY THE GOVERNMENT
FISCAL YEAR 2024

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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

Considering:

that to encourage government policies in transitioning from the use of fossil energy to electric power and increasing public interest in buying battery electric vehicles to support the 2024 battery electric vehicle program, government support is needed in the form of fiscal incentive policies;
that government support in the form of fiscal incentive policies in 2023 as regulated in Regulation of the Minister of Finance Number 38 of 2023 concerning Value Added Tax on the Supply of Certain Four-Wheeled Battery Electric Motor Vehicles and Certain Battery Electric Bus Motor Vehicles Borne by the Government Fiscal Year 2023 as amended by Regulation of the Minister of Finance Number 116 of 2023 concerning Amendments to Regulation of the Minister of Finance Number 38 of 2023 concerning Value Added Tax on the Supply of Certain Four-Wheeled Battery Electric Motor Vehicles and Certain Battery Electric Bus Motor Vehicles Borne by the Government Fiscal Year 2023, needs to be continued with a policy of providing facilities in the form of value added tax on the supply of certain four-wheeled battery electric vehicles and certain battery electric bus motor vehicles borne by the government for the 2024 fiscal year;
that based on the considerations as intended in letters a and b, it is necessary to stipulate a Regulation of the Minister of Finance concerning Value Added Tax on the Supply of Certain Four-Wheeled Battery Electric Motor Vehicles and Certain Battery Electric Bus Motor Vehicles Borne by the Government Fiscal Year 2024;

In view of:

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;
Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia Number 51 of 1983, Supplement to the State Gazette of the Republic of Indonesia Number 3264) as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations (State Gazette of the Republic of Indonesia Year 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);
Law Number 17 of 2003 concerning State Finances (State Gazette of the Republic of Indonesia Number 2003 Number 47, Supplement to the State Gazette of the Republic of Indonesia Number 4286);
Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia Number 166 of 2008, Supplement to the State Gazette of the Republic of Indonesia Number 4916);
Law Number 19 T2023 concerning the State Revenue and Expenditure Budget for the 2024 Fiscal Year (State Gazette of the Republic of Indonesia of 2023 Number 140, Supplement to the State Gazette of the Republic of Indonesia Number 6896);
Presidential Regulation Number 55 of 2019 concerning the Acceleration of the Battery-Based Electric Motor Vehicle Program (Battery Electric Vehicle) for Road Transportation (State Gazette of the Republic of Indonesia of 2019 Number 146) as amended by Presidential Regulation Number 79 of 2023 concerning Amendments to Presidential Regulation Number 55 of 2019 concerning the Acceleration of the Battery-Based Electric Motor Vehicle Program (Battery Electric Vehicle) for Road Transportation (State Gazette of the Republic of Indonesia of 2023 Number 154);
Presidential Regulation Number 57 of 2020 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2020 Number 98);
Presidential Regulation Number 76 of 2023 concerning the Details of the State Revenue and Expenditure Budget for the 2024 Fiscal Year (State Gazette of the Republic of Indonesia of 2023 Number 151);
Minister of Finance Regulation Number 118/PMK.01/2021 concerning the Organization and Working Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2021 Number 1031) as amended several times, most recently by Minister of Finance Regulation Number 135 of 2023 concerning the Second Amendment to Minister of Finance Regulation Number 118/PMK.01/2021 concerning the Organization and Working Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2023 Number 977);
Minister of Finance Regulation Number 92 of 2023 concerning the Mechanism for Implementation and Accountability for Government-Borne Taxes (State Gazette of the Republic of Indonesia of 2023 Number 737);

DECIDES:

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

To Stipulate:

MINISTERIAL REGULATION ON VALUE ADDED TAX ON THE SUPPLY OF CERTAIN FOUR-WHEELED BATTERY ELECTRIC VEHICLES AND CERTAIN BATTERY ELECTRIC BUS MOTOR VEHICLES BORNE BY THE GOVERNMENT FOR FISCAL YEAR 2024.

Article 1

In this Ministerial Regulation, the following shall mean:

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