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PERATURAN PEMERINTAH
REPUBLIK INDONESIA
26
2009
TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI
3 Maret 2009
N/A
Pembukaan
Menimbang : Mengingat : Menetapkan : PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 26 TAHUN 20092008 TENTANG TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI DENGAN RAHMAT TUHAN YANG MAHA ESA PRESIDEN REPUBLIK INDONESIA, bahwa untuk melaksanakan ketentuan Pasal 68 UndangUndang Nomor 11 Tahun 1995 tentang Cukai sebagaimana telah diubah dengan Undang-Undang Nomor 39 Tahun 2007 tentang Perubahan atas Undang-Undang Nomor 11 Tahun 1995 tentang Cukai, perlu menetapkan Peraturan Pemerintah tentang Tata Cara Pengenaan Sanksi Administrasi Berupa Denda di Bidang Cukai; 1. Pasal 5 ayat (2) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945; 2. Undang-Undang Nomor 11 Tahun 1995 tentang Cukai (Lembaran Negara Republik Indonesia Tahun 1995 Nomor 76, Tambahan Lembaran Negara Republik Indonesia Nomor 3613) sebagaimana telah diubah dengan UndangUndang Nomor 39 Tahun 2007 tentang Perubahan atas Undang-Undang Nomor 11 Tahun 1995 tentang Cukai (Lembaran Negara Republik Indonesia Tahun 2007 Nomor 105, Tambahan Lembaran Negara Republik Indonesia Nomor 4755); MEMUTUSKAN: PERATURAN PEMERINTAH TENTANG TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI.
1
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10
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PERATURAN PEMERINTAH
REPUBLIK INDONESIA
26
2009
TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI
3 Maret 2009
N/A
Pasal 1
"Dalam Peraturan Pemerintah ini yang dimaksud dengan:\n1. Undang-Undang adalah Undang-Undang Nomor 1(...TRUNCATED)
1
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1
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40
"[{\"text\": \"Undang-Undang Nomor 11 Tahun 1995\", \"position\": 77, \"groups\": [\"11\", \"1995\"](...TRUNCATED)
3
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{"administrative": ["SANKSI ADMINISTRASI"], "mixed": ["DENDA", "SANKSI"]}
["administrative", "mixed"]
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PERATURAN PEMERINTAH
REPUBLIK INDONESIA
26
2009
TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI
3 Maret 2009
N/A
Pasal 2
"- (1) Sanksi administrasi berupa denda dikenakan hanya terhadap pelanggaran yang diatur dalam Undan(...TRUNCATED)
1
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2
"[{\"text\": \"Sanksi\", \"type\": \"legal_term\", \"metadata\": {\"position\": 6}}, {\"text\": \"de(...TRUNCATED)
18
[]
0
"[{\"domain\": \"tax\", \"confidence\": 0.12631578947368421}, {\"domain\": \"criminal\", \"confidenc(...TRUNCATED)
tax
0.126316
"{\"sanctions\": [\"Sanksi\", \"denda\", \"pelanggaran\", \"Sanksi\", \"denda\", \"SANKSI\", \"DENDA(...TRUNCATED)
2
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[]
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3
3
PERATURAN PEMERINTAH
REPUBLIK INDONESIA
26
2009
TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI
3 Maret 2009
N/A
Pasal 3
"- (1) Besarnya sanksi administrasi berupa denda yang dinyatakan dalam nilai rupiah tertentu sebagai(...TRUNCATED)
1
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3
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14
"[{\"text\": \"sebagaimana dimaksud dalam Pasal 2\", \"position\": 92, \"groups\": [\"2\"]}, {\"text(...TRUNCATED)
9
[{"domain": "general", "confidence": 1.0}]
general
1
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2
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0.75
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4
4
PERATURAN PEMERINTAH
REPUBLIK INDONESIA
26
2009
TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI
3 Maret 2009
N/A
Pasal 4
"- (1) Besarnya sanksi administrasi berupa denda yang dinyatakan dalam kelipatan tertentu dari nilai(...TRUNCATED)
1
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4
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21
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7
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tax
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2
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5
PERATURAN PEMERINTAH
REPUBLIK INDONESIA
26
2009
TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI
3 Maret 2009
N/A
Pasal 5
"- (1) Besarnya sanksi administrasi berupa denda yang dinyatakan dalam persentase tertentu dari nila(...TRUNCATED)
1
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5
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15
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4
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PERATURAN PEMERINTAH
REPUBLIK INDONESIA
26
2009
TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI
3 Maret 2009
N/A
Pasal 6
"- (2) Ketentuan sebagaimana dimaksud pada ayat (1) berlaku untuk Pasal 7A ayat (7) dan ayat (8) Und(...TRUNCATED)
1
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8
[{"text": "Pasal 7A", "position": 65, "groups": ["7A"]}]
1
[{"domain": "general", "confidence": 1.0}]
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[]
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{"administrative": ["SANKSI ADMINISTRASI"], "mixed": ["DENDA", "SANKSI"]}
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PERATURAN PEMERINTAH
REPUBLIK INDONESIA
26
2009
TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI
3 Maret 2009
N/A
Pasal 7
"- (1) Besarnya sanksi administrasi berupa denda yang dinyatakan dalam nilai rupiah minimum sampai d(...TRUNCATED)
1
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41
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6
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TATA CARA PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA DI BIDANG CUKAI
3 Maret 2009
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End of preview. Expand in Data Studio

ID_REG_KG_2511: Indonesian Legal Regulation Knowledge Graph

ID_REG_KG_2511 is a high-quality, structured dataset specifically designed to represent Indonesian laws and regulations in a Knowledge Graph (KG) format. This dataset transforms flat legal text into a network of entities and relationships, enabling advanced Retrieval-Augmented Generation (RAG) and complex legal reasoning.

Dataset Description

The dataset focuses on the structural hierarchy and inter-connectivity of Indonesian regulations (Undang-Undang, Peraturan Pemerintah, etc.). By mapping "Articles" (Pasal), "Chapters" (Bab), and "Entities" (Legal subjects/objects), this repository provides a foundation for "GraphRAG" applications in the Indonesian legal-tech space.

Key Features

  • Structured Ontology: Contains defined relationships between legal nodes (e.g., MEMPUNYAI_ISI, MENGATUR_TENTANG, DIUBAH_OLEH).
  • Granular Units: Data is broken down into the smallest logical units of law to ensure high precision in similarity searches.
  • Production-Ready: Formatted for immediate ingestion into Graph Databases (like Neo4j) or Vector Databases for hybrid search.

Data Structure

Each entry in the dataset typically represents a triplet or a structured node containing:

  • Head: The source entity (e.g., "Pasal 1").
  • Relation: The semantic link (e.g., "BAGIAN_DARI").
  • Tail: The target entity or content (e.g., "BAB I Ketentuan Umum").
  • Metadata: Information regarding the specific regulation (ID, Year, Type).

Use Cases

  1. Legal Question Answering: Enhancing LLMs to provide citations by traversing the graph.
  2. Regulatory Compliance: Mapping how different regulations interact or contradict one another.
  3. Hybrid Search: Combining TF-IDF and Vector Embeddings with Graph context to find the most relevant legal precedents.
  4. Feature Extraction: Identifying legal obligations and sanctions automatically.

Language

The dataset is entirely in Indonesian (id), preserving the formal legal terminology used in official government gazettes.

License

This dataset is licensed under the Creative Commons Attribution 4.0 International (CC BY 4.0). You are free to share and adapt the material for any purpose, even commercially, as long as appropriate credit is given.

Citation

If you use this dataset in your research or production environment, please cite it as: text Azzindani. (2025). ID_REG_KG_2511: Indonesian Legal Regulation Knowledge Graph. Hugging Face Datasets.

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