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
Perlakuan Perpajakan pada Kegiatan Usaha Hulu Minyak dan Gas Bumi dengan Kontrak Bagi Hasil Gross Split
Lembaran Negara Tahun 2017 Nomor 304
Tambahan Lembaran Negara Nomor 6172
Konsiderans
Menimbang:
bahwa untuk melaksanakan ketentuan Pasal 31D Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan dan untuk melaksanakan ketentuan Pasal 168 ayat (1) Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 42 Tahun 2009 tentang Perubahan Ketiga atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah, perlu menetapkan Peraturan Pemerintah tentang Perlakuan Perpajakan pada Kegiatan Usaha Hulu Minyak dan Gas Bumi dengan Kontrak Bagi Hasil Gross Split;
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