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NO SUMMARY/IKHTISAR
PERUNDANG-UNDANGAN
1. Government Regulation No. 50 of PP No. 50/2019 was issued as an effort to further encourage the competitiveness of the land, water and air transportation
2019 concerning on the Import and industry, and to ensure the availability of adequate defense and security equipment to protect the territory of the Republic of
Submission of Certain Transport Indonesia and to provide more legal certainty in the provision of facilities not collectedexempted by Value Added Tax on
Equipment and the Use of Taxable certain transportation equipment and services related to certain transportation equipment.
Services related to Certain Transport
Equipment that Exempted from Value PP No. 50/2019 regulates that certain transportation equipment for which the import and / or delivery is not collected by Value
Added Tax Not Collected ("PP No. Added Tax including:
50/2019") 1. Sea transport vessels, guideed ships, tugs, barges, and spare parts, ship equipment, shipping safety equipment and
human safety equipment imported and used by national commercial shipping companies, and national port service
companies in accordance with their business activities ;
2. Airplanes and their spare parts as well as aviation safety equipment and human safety equipment, equipment for
repairs and maintenance imported and used by national commercial air transport business entities;
3. Aircraft parts and equipment for repairs and maintenance of aircraft imported by parties designated by the national
commercial air transport business entity used in the framework of providing aircraft maintenance and maintenance
services to the national commercial air transport business entity;
Furthermore, PP No. 50/2019 stipulates that Taxable Services related to certain transportation equipment for which the Value
Added Tax for collection is not collected exempted includes:
1. Services received by national commercial shipping companies, national fishing companies, national port service
companies, and companies providing national river, lake and ferry transportation services which include:
a. Boat rental services
b. Port services include delay tugs services, guide services, mooring services, and landing anchor services; and
c. Ship maintenance and repair services.
2. Services received by national commercial air transport business entities which include:
a. Aircraft rental services; and
b. Aircraft maintenance and repair services.
PP No. 50/2019 ini akan mulai berlaku sejak tanggal 6 September 2019.
2. Minister of Finance Regulation No. 99 / Permenkeu No. 99/2019 was issued as an effort to implement the provisions of Article 10A of Government Regulation Number
PMK.04 / 2019 Year of 2019 39 of 2019 concerning on the Amendments to Government Regulation Number 28 of 2008 concerning on the Imposition of
concerning on Procedures for Administrative Sanctions in the Form of Fines in the Customs SectorField.
Calculating Administrative Sanctions in
the form of Customs Fines in Customs Permenkeu No. 99/2019 regulates that administrative sanctions in the form of fines are imposed only on violations stipulated in
Field ("Permenkeu No. 99/2019") the Customs Law, the amount of which is stated in:
1. certain rupiah value;
2. minimum to maximum rupiah value;
3. a certain percentage of the import duty that should be paid;
4. a certain percentage up to the minimum from the minimum payment of import duty or export duty; or
5. a certain percentage up to the maximum of the import duty that should be paid.
Permenkeu No. 99/2019 also regulates the procedure for calculating administrative sanctions whose arrangements are stated
in other forms as mentioned above.
Lebih lanjut, Permenkeu No. 99/2019 mengatur bahwa besarnya denda yang dinyatakan dalam nilai rupiah minimum sampai
dengan maksimum, ditetapkan secara berjenjang dengan ketentuan apabila dalam 6 (enam) bulan terakhir terjadi:
1. 1 (satu) kali pelanggaran, dikenakan denda sebesar 1 (satu) kali denda minimum;
2. 2 (dua) kali pelanggaran, dikenakan denda sebesar 2 (dua) kali denda minimum;
3. 3 (tiga) sampai dengan 4 (empat) kali pelanggaran, dikenakan denda sebesar 5 (lima) kali denda minimum;
4. 5 (lima) sampai 6 (enam) kali pelanggaran, dikenakan denda sebesar 7 (tujuh) kali denda minimum; dan
5. lebih dari 6 (enam) kali pelanggaran, dikenakan denda sebesar 1 (satu) kali denda maksimum.
Permenkeu No. 99/2019 juga mengatur tata cara penghitungan sanksi administrasi yang pengaturannya dinyatakan dalam
bentuk-bentuk lain sebagaimana disebutkan di atas.