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2017
Peraturan Pemerintah (PP) NO. 34, LN.2017/No. 200, TLN NO.6118, LL SETNEG : 8 HLM
Peraturan Pemerintah (PP) TENTANG Pajak Penghasilan atas Penghasilan dari Persewaan Tanah dan/atau Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 02 Januari 2018. \n \n

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GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 34 OF 2017
CONCERNING
INCOME TAX ON INCOME
FROM LEASE OF LAND AND/OR BUILDINGS

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to provide legal certainty regarding the payment of Income Tax on income received or earned from the lease of land and/or buildings, including income from the implementation of build-operate-transfer agreements, it is necessary to replace Government Regulation Number 29 of 1996 concerning Payment of Income Tax on Income from the Lease of Land and/or Buildings as amended by Government Regulation Number 5 of 2002 concerning Amendments to Government Regulation Number 29 of 1996 concerning Payment of Income Tax on Income from the Lease of Land and/or Buildings;
that based on the considerations as referred to in letter a and to implement the provisions of Article

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