INKRAH Law · UU PPN · Undang-Undang No. 8 Tahun 1983

Article 1A — Meaning of a Supply of Taxable Goods

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Bahasa Indonesia

(1) Yang termasuk dalam pengertian penyerahan Barang Kena Pajak adalah antara lain penyerahan hak atas Barang Kena Pajak karena suatu perjanjian, pengalihan Barang Kena Pajak karena suatu perjanjian sewa beli dan/atau perjanjian leasing, serta penyerahan Barang Kena Pajak kepada pedagang perantara atau melalui juru lelang.

English (British)

(1) A supply of taxable goods includes, among others, the transfer of rights over taxable goods under an agreement, the transfer of taxable goods under a hire-purchase and/or leasing agreement, and the delivery of taxable goods to an intermediary trader or through an auctioneer.