[{"_1":2,"_121":-5,"_122":-5},"loaderData",{"_3":4,"_27":28,"_29":30},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":17,"_19":20,"_21":22,"_23":24,"_25":26},"APP_ENV","development","APP_URL","https://eunomia.veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","","TIKTOK_PIXEL_IDS","CLARITY_PROJECT_ID","wna53wookm","AMPLITUDE_API_KEY","7e63bba8e40e975f05a764d0760dae98","MIDTRANS_CLIENT_KEY","Mid-client-Utk0Sjf97WJDzPZp","MIDTRANS_SNAP_URL","https://app.sandbox.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_31":32,"_33":34},"regulationId","1dab4848-59ca-4a38-b805-74c799cf685e","regulationData",{"_35":32,"_36":37,"_118":119,"_120":-5},"regulation_id","overview",{"_38":39,"_40":41,"_42":43,"_44":45,"_46":47,"_48":47,"_49":50,"_51":52,"_57":58,"_59":60,"_64":65,"_75":76,"_77":78,"_79":80,"_81":82,"_83":-5,"_84":-5,"_85":86,"_87":-5,"_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":115,"_116":117},"title","Peraturan Pemerintah (PP) Nomor 4 Tahun 2023 tentang Pemungutan Pajak Barang dan Jasa Tertentu atas Tenaga Listrik","short_title","Peraturan Pemerintah (PP) Nomor 4 Tahun 2023","number","4","year","2023","published_date","2023-01-20","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":50,"_53":54,"_55":56},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","1270db99-9c4f-43bf-b074-7ec4b8fb4490","type",{"_6":58,"_53":61,"_62":63},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[66,69,72],{"_6":67,"_53":68,"_55":-5},"580214e7-a597-427e-90ea-8c93f7c2e61c","PERTAMBANGAN MIGAS, MINERAL DAN ENERGI",{"_6":70,"_53":71,"_55":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan",{"_6":73,"_53":74,"_55":-5},"af377e72-159b-4dcd-a99e-3c58b1d68a46","Otonomi & Pemerintahan Daerah","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pemungutan Pajak Barang dan Jasa Tertentu atas Tenaga Listrik","subject_matter","abstract","regulatory_relationship","

Status Peraturan Ini

Apakah ini Peraturan Baru?
Ya, ini adalah peraturan baru yang ditetapkan sebagai Peraturan Pemerintah Nomor 4 Tahun 2023.
Apakah Menggantikan Peraturan Sebelumnya?
Peraturan ini menggantikan ketentuan mengenai Pajak Penerangan Jalan yang sebelumnya diatur dalam Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
Apakah Mengubah Peraturan Sebelumnya?
Peraturan ini mengubah nomenklatur dan pengaturan pajak terkait konsumsi tenaga listrik yang sebelumnya diatur dalam Undang-Undang Nomor 28 Tahun 2009.
Status berlaku dari peraturan ini
Peraturan ini mulai berlaku pada tanggal diundangkan, yaitu 20 Januari 2023.

","scope_and_parties","policy_content","

Isi Kebijakan

Tujuan dan latar belakang peraturan:
Untuk mengatur pemungutan pajak atas konsumsi tenaga listrik sebagai bagian dari pendapatan daerah, serta menindaklanjuti Putusan Mahkamah Konstitusi dan Undang-Undang Nomor 1 Tahun 2022.
Kewajiban dan hak yang ditetapkan:
Wajib Pajak harus menghitung, menyetor, dan melaporkan pajak yang terutang. Pemerintah Daerah wajib mengalokasikan sebagian penerimaan untuk penerangan jalan umum.
Prinsip-prinsip utama yang diatur:
Penetapan tarif pajak, dasar pengenaan pajak, dan pengecualian tertentu untuk konsumsi tenaga listrik.
Mekanisme dan prosedur yang ditetapkan:
Pemungutan pajak dilakukan berdasarkan perhitungan sendiri oleh Wajib Pajak, dengan ketentuan lebih lanjut diatur dalam Perda.

","transitional_provisions","

Ketentuan Peralihan

Masa berlaku dan implementasi:
Peraturan ini mulai berlaku sejak diundangkan pada 20 Januari 2023.
Ketentuan peralihan untuk entitas yang sudah ada:
Pemerintah Daerah harus menyesuaikan Perda mengenai pemungutan pajak penerangan jalan paling lambat 5 Januari 2024.
Batas waktu penyesuaian:
Penyesuaian Perda harus dilakukan dalam waktu dua tahun sejak diundangkannya Undang-Undang Nomor 1 Tahun 2022.
Grandfathering clauses:
Tidak disebutkan secara eksplisit dalam dokumen.

","sanctions","

Sanksi

Tidak mengatur sanksi pidana secara eksplisit, namun terdapat sanksi administratif bagi Pemerintah Daerah yang tidak melaksanakan kewajiban alokasi penerimaan pajak untuk penerangan jalan umum.

","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","

COPY

\n\n

Considering:

that the tax on certain goods and services for electricity is an important source of regional revenue to finance the implementation of regional government;
that as a follow-up to the Decision of the Constitutional Court of the Republic of Indonesia Number 80/PUU-XV/2017 and based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, it is necessary to regulate provisions regarding the imposition of tax on certain goods and services for electricity, whether self-generated or sourced from elsewhere;
that based on the considerations as referred to in letter a and letter b, it is necessary to stipulate a Government Regulation concerning the Collection of Tax on Certain Goods and Services for Electricity;

\n\n

Remembering:

Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia;
Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (State Gazette of the Republic of Indonesia Year 2022 Number 4, Supplement to the State Gazette of the Republic of Indonesia Number 6757);

\n\n

Decree No 145370A

\n\n

DECIDING:

\n\n

Establishing:

\n","pdf_url","actionData","errors"]