Peraturan Menteri Keuangan Nomor 210/PMK.010/2018 tentang Perlakuan Perpajakan Atas Transaksi Perdagangan Melalui Sistem Elektronik (E-Commerce)

  1. BAB I Ketentuan Umum (Pasal 1 – Pasal 2)
  2. BAB II Perlakukan Pajak Pertambahan Nilai, Pajak Penjualan atas Barang Mewah, dan Pajak Penghasilan atas Transaksi Perdagangan Dalam Negeri Melalui Sistem Elektronik (E-Commerce) (Pasal 3 – Pasal 9)
  3. BAB III Perlakuan Bea Masuk dan/atau PDRI atas Impor Barang yang Transaksi Perdagangannya Melalui Sistem Elektronik (E-Commerce)(Pasal 10 – Pasal 14)
  4. BAB IV Ketentuan Penutup (Pasal 15) 

Berita Acara Republik Indonesia Tahun 2018 Nomor 1855

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