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Ada beberapa bentuk fasilitas:
Dikenakan PPN dengan tarif 0%
Tidak Dikenakan PPN
Dibebaskan dari Pengenaan PPN
PPN Tidak Dipungut
A. Dikenakan PPN dengan Tarif 0%
Berdasarkan Pasal 7 UU PPN 1984 dan Perubahannya, atas ekspor Barang Kena Pajak dikenakan PPN 0%.
B. Tidak Dikenakan PPN
Berdasarkan Pasal 4A UU PPN 1984 dan Perubahannya, diatur bahwa atas keleompok barang dan jasa tertentu tidak dikenakan PPN, yaitu:
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