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P R E S ID E N
R E P U B L IK
IN D O N E fl A
P E R A T U R A N P E M E R IN T A H
R E P U B L IK IN D O N E S IA
NOM OR6 2T A H U N
2 0 0 8
TEN TA N G
P E R U B A H A N A T A S P E R A T U R A N P E M E R IN T A H
NOM OR
1 TAHUN 2007
T E N T A N G F A S IL IT A S P A JA K
P E N G H A S IL A N U N T U K
PENANAMAN MODALD I
B ID A N G -B ID A N G U S A H A T E R T E N T U D A N IA T A U
D I D A E R A H -D A E R A H
T E R T E N T U
D E N G A N
RAHM AT TUHAN YANG
M AHA
E S A
P R E S ID E N R E P U B L IK IN D O N E S IA ,
M e n im b a n g
:
a .
bahw a
d a la m
ra n g k a
le b ih
m e n in g k a tk a n
k e g ia ta n
in v e s ta s i
la n g s u n g
g u n a
m e n d o ro n g
p e rtu m b u h a n
e k o n o m i,
s e r t a
u n tu k
p e m e ra ta a n
pem bangunan
d a n
p e rc e p a ta n
pem bangunan
b a g i
b id a n g
u s a h a
te rte n tu
d a n la ta u
d a e r a h
te rte n tu ,
p e rlu
m engubah

P e ra tu ra n Pem erintah Nomor 1 Tahun 2007 ten tan g F asilitas Pajak P e n g h a s ila n

u n tu k
Penanam an
M o d a l d i B id a n g -b id a n g
U s a h a T e rte n tu d a n / a ta u d i D a e ra h -d a e ra h T e rte n tu ;
b .
bahw a
b e r d a s a r k a n
p e rtim b a n g a n
s e b a g a im a n a
d im a k s u d
d a la m
h u ru f
a , p e rlu
m e n e ta p k a n
P e ra tu ra n
P e m e rin ta h
te n ta n g
P e r u b a h a n
a ta s

P e ra tu ra n Pem erintah Nomor 1 Tahun 2007 ten tan g F asilitas Pajak P e n g h a s ila n

u n tu k
Penanam an
M o d a l d i B id a n g -b id a n g
U s a h a T e rte n tu d a n /a ta u d i D a e ra h -d a e ra h T s rte n tu ;
M e n g in g a t
:
1 .
Pasal 5
ayat (2 ) U ndang-U ndang
D asar N egara
R c p u b lik
Indonesia T ahun
1 9 4 5 ;
U ndang-U ndang
N om or
7
T a h u n
1 9 8 3
te n ta n g
P a ja k
P e n g h a s ila n
(L e m b a ra n
N egara
R e p u b lik
In d o n e s ia
T a h u n
1 9 8 3
N om or
5 0 ,
T am bahan
L em baran
N egara
R e p u b lik
In d o n e s ia
N om or
3 2 6 3 )
s e b a g a im a n a
te la h
b e b e r a p a
k a li d iu b a h
te ra k h ir
d e n g a n
U ndang-U ndang
N om or
17 Tahun
2 0 0 0
te n ta n g
P e r u b a h a n
K e tig a
A tas
U ndang-U ndang
N om or
7
T a h u n
1 9 8 3
te n ta n g
P a ja k
P e n g h a s ila n
(L e m b a l-a n
N egara
R e p u b lik
In d o n e s ia
T a h u n
2 0 0 0
N om or
127, T am bahan
L em baran
N egara
R epublik Indonesia Nom or 3985);
3 .P e ra tu ra n.. .
P R E S ID E N
R E P U B L IK
IN D O N E S IA
3 .
P e ra tu ra n
P e m e rin ta h
N om or
1
T a h u n
2 0 0 7
te n ta n g
F a s ilita s P a ja k
P e n g h a s ila n
u n tu k
Penanam an
M odal di
B id a n g -b id a n g
U saha
T e rte n tu
d a n /a ta u
d i
D aerah-
d a e r a h
T e rte n tu
(L e m b a ra n
N egara
R e p u b lik
In d o n e s ia
T a h u n
2 0 0 7
N om or
1 , T am bahan
L em baran
N egara
R epublik Indonesia Nom or 4675);
M E M U T L JS K A N :
M e n e ta p k a n
:
P E R A T U R A N
P E M E R IN T A H
TEN TA N G
P E R U B A H A N
A T A S
PEFW TU FW N
P E M E R IN T A H
NOM OR
1
T A H U N
2 0 0 7
TEN TA N G
F A S IL IT A S
P A JA K
P E N G H A S IL A N
U N T U K
PEN A N A M A N
M ODAL
D I
B ID A N G -B ID A N G
U SA H A
T E R T E N T U D A N /A T A U
DX
D A E R A H -D A E R A H T E R T E N T U .
P a s a lI
B eberapa
k e te n tu a n
d a la m
P e ra tu ra n
P e m e rin ta h
N om or
1
T a h u n
2 0 0 7
te n ta n g
F a s ilita s
P a ja k
P e n g h a s ila n
u n tu k
Penanam an
M o d a l d i B id a n g -b id a n g
U s a h a T e rte n tu
d a n /a ta u
d i
D aerah-daerah
T e rte n tu
(L e m b a ra n
N egara
R e p u b lik
Indonesia Tahun
2 0 0 7
N om or
1 ,T am bahan
L em baran
N egara
R e p u b lik In d o n e s ia N o m o r 4 6 7 5 ) d iu b a h s e b a g a i b e rik u t:
1 .
K e te n tu a n
P a s a l
4
d iu b a h
s e h in g g a
P a s a l
4
b e rb u n y i
s e b a g a i b e rik u t:
A p a b ila W a jib P a ja k y a n g te la h
m e n d a p a tk a n
fasilitas tidak
la g i
m em enuhi
k e te n tu a n
s e b a g a im a n a
d im a k s u d
d a la m
P a s a l
2
a y a t
(1 )
d a .n /a ta u
tid a k
m em enuhi
k e te n tu a n
s e b a g a im a n a d im a k s u d d a la m
P asal3, m aka:
a .
fa s ilita s
y a n g
te la h
d ib e rik a n
b e r d a s a r k a n
P e ra tu ra n
P e m e rin ta h in i d ic a b u t;
b .
d ik e n a k a n
s a n k s i
s e s u a i
d e n g a n
k e te n tu a n
p e ra tu ra n
perundang-undangan di bidang perpajakan; dan
c .
tid a k
d a p a t
la g i
d ib e rik a n
fa s ilita s
b e r d a s a r k a n
P e r a tu r a n P e m e rin ta h in i.
2 . D i a n ta ra. . .
P R E S ID E N
R E P U B L IK
IN D O N E S IA
2. Di antara Pasal4 dan Pasal5 disisipkan
1(satu)pasal, yakni
Pasal4A yang berbunyi sebagaiberikut:
W ajib
P a ja k
y a n g
m e la k u k a n
k e g ia ta n
u s a h a
d i
b id a n g
industri sem en
s e b a g a im a n a
d im a k s u d
d a la m
L a m p ira n
I1
P e ra tu ra n
P e m e rin ta h
in i,
y a n g
m e la k u k a n
re k o n stru k si
a k ib a t
b e n c a n a
ts u n a m i
d i
P ro v in si
N a n g g ro e
A ceh
D arussalam
d a n
K e p u la u a n
N ias
P ro v in siS u m a te ra U ta ra ,
d a p a t
m e m p e ro le h
fa s ilita s
b e r d a s a r k a n
P e ra tu ra n
P e m e rin ta hin i te rh itu n g s e ja k ta n g g a l
1Januari 2005.
3 . K e te n tu a n P a s a l 5 d iu b a h s e h in g g a
P asal5 berbunyi sebagai
b e rik u t:
(1 )
P e la k s a n a a n
P e ra tu ra n
P e m e rin ta h
in i a k a n
d ie v a lu a s i
d a la m
w a k tu p a lin g la m a 2 ( d u a ) t a h u n
sejak Peraturan
P e m e rin ta h in i d ite ta p k a n .
(2 )
E v a lu a s i
s e b a g a im a n a
d im a k s u d
p a d a
a y a t
(1 )
d ila k u k a n
o le h
t i m
y a n g
d ib e n tu k
d e n g a n
K e p u tu s a n
M e n te ri K o o rd in a to r B id a n g P e re k o n o m ia n.
4 . L a m p ira n
I
d iu b a h
s e h in g g a
m e n ja d i
s e b a g a im a n a
d ite ta p k a n d a la m
L a m p ira n
IP e r a tu r a n P e m e rin ta h in i, y a n g
m erupakan
b a g ia n
y a n g
tid a k
te rp is a h k a n
d a ri
P e ra tu ra n
P e m e rin ta h in i.
5 . L a m p ira n
I1
d iu b a h
s e h in g g a
m e n ja d i
s e b a g a im a n a
d ite ta p k a n
d a la m
L a m p ira n
I1
P e ra tu ra n
P e m e rin ta h
in i,
y a n g
m erupakan
b a g ia n
y a n g
tid a k
te rp is a h k a n
d a ri
P e r a tu r a n P e m e rin ta h in i.
P a s a lI 1
P e ra tu ra n
P e m e rin ta h
in i
m u la i
b e rla k u
p a d a
ta n g g a l
d iu n d a n g k a n .
A gar
of 00

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