peraturan:sdp:280pj.312003
DEPARTEMEN KEUANGAN REPUBLIK INDONESIA
DIREKTORAT JENDERAL PAJAK
___________________________________________________________________________________________
21 April 2003
SURAT DIREKTUR JENDERAL PAJAK
NOMOR S - 280/PJ.31/2003
TENTANG
DRAFT GOVERNMENT REPORT TRADE POLICY REVIEW (TPR) - INDONESIA
DIREKTUR JENDERAL PAJAK,
Sehubungan dengan surat Saudara Nomor XXX tanggal 10 April 2003 perihal tersebut di atas, dengan ini kami
sampaikan usulan perubahan draft laporan sebagai tanggapan berkaitan dengan masalah perpajakan yang
menjadi wewenang dan tanggung jawab Direktorat Jenderal Pajak sebagai berikut:
1. Atas uraian pada paragraf 24, sepanjang mengenai Pajak Penghasilan dan Pajak Pertambahan Nilai
pada dasarnya kami sependapat. Mengenai Pajak Daerah (Undang-undang Nomor 18 TAHUN 1997
tentang Pajak Daerah sebagaimana telah diubah dengan Undang-undang Nomor 34 TAHUN 2000) agar
dikonsultasikan dengan Departemen Dalam Negeri dan Direktorat Jenderal Perimbangan Keuangan
Pusat dan Daerah Departemen Keuangan.
2. Mengubah Paragraf 25, sehingga berbunyi sebagai berikut:
"25. To encourage national economy and attract foreign investor, currently the government
provides economic stimulus in customs and taxation. In custom the government regulated
to accelerate restitution process on import tax and widens the priority channel for goods
outside electronic goods and vehicles. While in taxation the government provides tax relief
covering:
- Delay the imposition of PPN for several goods and services covering toll road
services, industrial electricity and household electricity with 2,200 - 6,600 watt, raw
materials for animals feed, animal feed; and exempt the imposition of PPN on capital
goods.
- Cancel the imposition of PPn BM for 23 types of goods covering packed tea product
and electronics (cellular telephone, wireless modem, wireless phone, videophone,
TV up to 21 inch, washing machine up to 6 kg capacity, refrigerator up to 180 liters
capacity, Air Conditioner up to 1 PK, VCR, VCD and DVD Recorder with sales price
up to Rp. 1 millions, Sound Rotator/Sound Reproduction and Recording Sound,
answering phone machine, Magnetic Ribbon Recorder with Sound Reproduction,
Camera with sales price up to Rp.500 thousands, hair and hand drier, Video Game,
Children toys, Household Electrical Appliances, Microphone, Headphone, Earphone,
Amplifier, Dining and kitchen utensils, grooming accessories, optical accessories
(prism lens mirror and other optic elements, double as well as single telescope,
and other telescopic optic).
- Reduce PPn BM for electronics equipment from 20% to 10% (drawing recorder/
reproduction and radio cassette with sale price above Rp. 1 million, film roll and
camera with sale price above Rp. 500 thousand, washing machine above 6 to 10 kg
capacity, Other Video Recording Camera and Air Conditioner above 1 PK to 2 PK)
and from 30% and 20% to 10% covering TV above 21 inch to 43 inch, and from 50%
and 40% to 20% covering TV above 43 inch."
Mengenai Bea Masuk dan Cukai (Customs) agar dikonsultasikan dengan Direktorat Jenderal Bea dan
Cukai.
3. Mengubah Paragraf 28, sehingga berbunyi sebagai berikut :
"28. KAPET is an area with certain border with the condition of economic potential to grow fast,
and/or having a potential sector to move the economic development in the surrounding
area, and require a huge amount of investment fund for the development. The government
has established 14 areas, which are determined as a KAPET in the territory of Indonesia.
The manufacturers who are doing business within the KAPET will have such kinds of
facilities as follows:
a. Income tax
1) Up to 30% investment allowance;
2) Accelerated depreciation and amortization;
3) Extended loss carried forward but shal not exceed 10 years;
4) 10% tax on dividends referred to in Article 26, unless the tax rate under the
relevant tax treaty is lower.
b. VAT and luxurious tax payable shall not be withheld to manufacturer in bonded area
(PDKB) within KAPET in respect of:
1) Importation of capital goods and tools which will solely be used in bonded
area and which are connected directly with the process of production of
PDKB.
2) Importation of goods and material to be processed in bonded area.
3) Entry or supply of taxable goods from other Indonesia customs area (DPIL)
to bonded area to be processed.
4) Transfer of finished product from a bonded area to other bonded area.
5) Transfer of goods and raw material from a bonded area to other bonded
area for a subcontract.
6) Transfer or supply back of taxable goods as a result of a subcontract from
taxable persons in other customs area (DPIL) or other PDKB to taxable
persons of origin in bonded area.
7) Hiring machinery and plant tools for the purpose of a subcontract from PDKB
to manufacturer in DPIL, or other PDKB, and the transfer back to the PDKB
of origin,
In addition, shall not be withheld, VAT and luxurious tax payable on capital goods
or tools for development/construction/expansion of bonded area and office equipment
imported by a company doing business as a bonded area estate, as long as the items
are used by the company itself."
4. Menghapus Paragraf 71, karena Keputusan Presiden Nomor 7 TAHUN 1999 yang menjadi dasar uraian
sudah dicabut.
Demikian untuk dimaklumi.
DIREKTUR JENDERAL
ttd
HADI POERNOMO
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