{
  "api": "tarif-pajak-id",
  "version": "v2",
  "release": {
    "generatedAt": "2026-08-28T06:23:00.000Z",
    "sourceDateEpoch": 1787898180,
    "sourceHash": "ca945dce06e5a02561cb265033c18fa8c545dc8f88de43fb8de6a5f0b211bc4e",
    "gitCommit": "3fea6d33fcc7e003ab9097a8da17cea9f1c82eab",
    "version": "0.1.0"
  },
  "data": {
    "id": "concept-ppn-import",
    "categoryId": "cat-ppn",
    "name": "PPN atas impor BKP",
    "slug": "ppn-import",
    "description": "PPN atas impor Barang Kena Pajak. PMK 131/2024 Pasal 3: impor BKP bukan mewah menggunakan DPP nilai lain 11/12 (beban efektif 11%); Pasal 2: impor BKP mewah menggunakan DPP penuh 12% sejak 1 Januari 2025.",
    "ruleIds": [
      "rule-ppn-import-2025-luxury",
      "rule-ppn-import-2025-nonluxury"
    ]
  }
}