{"id":467,"date":"2025-04-05T08:00:48","date_gmt":"2025-04-05T01:00:48","guid":{"rendered":"https:\/\/pro-visioner.com\/pvk\/?p=467"},"modified":"2025-04-05T08:00:48","modified_gmt":"2025-04-05T01:00:48","slug":"pasal-2","status":"publish","type":"post","link":"https:\/\/pro-visioner.com\/pvk\/pasal-2\/","title":{"rendered":"Pasal 2"},"content":{"rendered":"\n<p><a href=\"https:\/\/pro-visioner.com\/pvk\/\">https:\/\/pro-visioner.com\/pvk\/<\/a> <strong>Pasal 2<\/strong> dalam <strong>Undang-Undang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah (UU PPN dan PPnBM)<\/strong>, sebagaimana diatur dalam <strong>Undang-Undang Nomor 8 Tahun 1983<\/strong> dan perubahannya hingga yang terbaru, memuat ketentuan terkait <strong>Objek Pajak Pertambahan Nilai (PPN)<\/strong> dan <strong>Objek Pajak Penjualan atas Barang Mewah (PPnBM)<\/strong>.<\/p>\n\n\n\n<p>Berikut adalah garis besar ketentuan yang diatur dalam <a href=\"https:\/\/pro-visioner.com\/pvk\/pasal-1a\/\">Pasal <\/a>2 UU tersebut:<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Objek Pajak Pertambahan Nilai (PPN):<\/strong><\/h3>\n\n\n\n<p>Objek yang dikenakan Pajak Pertambahan Nilai meliputi:<br>a. Penyerahan Barang Kena Pajak (BKP) di dalam Daerah Pabean oleh Pengusaha.<br>b. Impor Barang Kena Pajak.<br>c. Penyerahan Jasa Kena Pajak (JKP) di dalam Daerah Pabean oleh Pengusaha.<br>d. Pemanfaatan Barang Kena Pajak Tidak Berwujud dari luar Daerah Pabean di dalam Daerah Pabean.<br>e. Pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean di dalam Daerah Pabean.<br>f. Ekspor Barang Kena Pajak Berwujud oleh Pengusaha Kena Pajak (PKP).<br>g. Ekspor Barang Kena Pajak Tidak Berwujud oleh PKP.<br>h. Ekspor Jasa Kena Pajak oleh PKP.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n\n\n\n<p>baca juga<\/p>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/pro-visioner.com\/pvk\/kenapa-perusahaan-di-jakarta-semakin-membutuhkan-konsultan-pajak-di-era-regulasi-ketat\/\">Kenapa Perusahaan di Jakarta Semakin Membutuhkan Konsultan Pajak di Era Regulasi Ketat<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/pro-visioner.com\/pvk\/pajak-properti-di-jakarta-2026\/\">Pajak Properti di Jakarta 2026<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/pro-visioner.com\/pvk\/optimalisasi-pajak-untuk-bisnis-di-jakarta-pasca-pelaporan-spt\/\">Optimalisasi Pajak untuk Bisnis di Jakarta Pasca Pelaporan SPT<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/pro-visioner.com\/pvk\/sengketa-pajak-kapan-harus-menggunakan-konsultan-pajak\/\">Sengketa Pajak: Kapan Harus Menggunakan Konsultan Pajak?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/pro-visioner.com\/pvk\/restitusi-pajak-proses-syarat-dan-risiko\/\">Restitusi Pajak: Proses, Syarat, dan Risiko<\/a><\/li>\n<\/ul>\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Objek Pajak Penjualan atas Barang Mewah (PPnBM):<\/strong><\/h3>\n\n\n\n<p>PPnBM dikenakan atas penyerahan Barang Kena Pajak yang tergolong mewah oleh Pengusaha yang menghasilkan barang tersebut di dalam Daerah Pabean.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Pengecualian Objek PPN dan PPnBM:<\/strong><\/h3>\n\n\n\n<p>Beberapa jenis barang dan jasa dikecualikan dari pengenaan PPN dan PPnBM, seperti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Barang tertentu yang tergolong kebutuhan pokok.<\/li>\n\n\n\n<li>Jasa tertentu seperti layanan kesehatan, pendidikan, dan keagamaan.<br>Ketentuan pengecualian ini diatur lebih lanjut dalam peraturan pemerintah.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Perubahan dan Pembaruan:<\/h3>\n\n\n\n<p>Perlu diingat bahwa Pasal 2 UU ini telah mengalami beberapa perubahan melalui:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>UU No. 11 Tahun 1994.<\/strong><\/li>\n\n\n\n<li><strong>UU No. 18 Tahun 2000.<\/strong><\/li>\n\n\n\n<li><strong>UU No. 42 Tahun 2009.<\/strong><\/li>\n\n\n\n<li><strong>UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP).<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Jika Anda membutuhkan penjelasan lebih rinci atau teks lengkap dari Pasal 2 berdasarkan versi UU yang terbaru, beri tahu saya, dan saya akan membantu mencarikan!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>https:\/\/pro-visioner.com\/pvk\/ Pasal 2 dalam Undang-Undang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah (UU PPN dan PPnBM), sebagaimana diatur dalam Undang-Undang Nomor 8 Tahun 1983 dan perubahannya hingga yang terbaru, memuat ketentuan terkait Objek Pajak Pertambahan Nilai (PPN) dan Objek Pajak Penjualan atas Barang Mewah (PPnBM). Berikut adalah garis besar ketentuan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[7],"tags":[],"class_list":["post-467","post","type-post","status-publish","format-standard","hentry","category-pajak"],"_links":{"self":[{"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/posts\/467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/comments?post=467"}],"version-history":[{"count":1,"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/posts\/467\/revisions"}],"predecessor-version":[{"id":609,"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/posts\/467\/revisions\/609"}],"wp:attachment":[{"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/media?parent=467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/categories?post=467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pro-visioner.com\/pvk\/wp-json\/wp\/v2\/tags?post=467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}