[{"_1":2,"_136":-5,"_137":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","a511b390-95cd-426a-b99a-f553b5eb51b2","regulationData",{"_36":33,"_37":38,"_132":133,"_134":135},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_111":112,"_121":122,"_123":124,"_125":126,"_127":128,"_129":-5,"_130":131},"title","Undang-undang (UU) Nomor 8 Tahun 1967 tentang Perubahan dan Penyempurnaan Tata Cara Pemungutan Pajak Pendapatan 1944, Pajak Kekayaan 1932 dan Pajak Perseroan 1925","short_title","Undang-undang (UU) No. 8 Tahun 1967","number","8","year","1967","published_date","1967-08-26","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","ddc1b3d4-1a6f-400a-a0d3-4bbc9f4612dc","type",{"_54":60,"_55":63,"_64":65},"Undang-undang (UU)","short_name","UU","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan dan Penyempurnaan Tata Cara Pemungutan Pajak Pendapatan 1944, Pajak Kekayaan 1932 dan Pajak Perseroan 1925","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1967
Undang-undang (UU) NO. 8, LN. 1967/ No. 18 , TLN NO. 2827, LL SETNEG : 4 HLM
Undang-undang (UU) TENTANG Perubahan dan Penyempurnaan Tata Cara Pemungutan Pajak Pendapatan 1944, Pajak Kekayaan 1932 dan Pajak Perseroan 1925
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 26 Agustus 1967. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Ordonansi Pajak Pendapatan 1944, sebagaimana telah diubah dan ditambah, terakhir dengan Perpu No. 2 tahun 1965 jo. Peraturan Menteri Iuran Negara R.I. No. P.Pd. 1-1-12 tahun 1966.\n2. Ordonansi Pajak Kekayaan 1932, sebagaimana telah diubah dan ditambah, terakhir dengan Undang-undang No. 24 tahun 1964.\n3. Ordonansi Pajak Perseroan 1925, sebagaimana telah diubah dan ditambah, terakhir dengan Perpu No. 2 tahun 1965 jo. Peraturan Menteri Iuran Negara R.I. No. P. Ps. 1-1-5 tahun 1966.","scope_and_parties","policy_content","

Undang-Undang ini bertujuan untuk meningkatkan penerimaan pajak langsung dengan memperbaiki tata cara pemungutan pajak yang lebih efektif dan efisien. Perubahan ini dilakukan dengan memperkenalkan sistem Menghitung Pajak Sendiri (M.P.S.) dan Menghitung Pajak Orang Lain (M.P.O.), yang memberikan kepercayaan kepada wajib pajak untuk menghitung dan membayar sendiri pajak yang terhutang. Sistem ini diharapkan dapat mengurangi keluhan masyarakat terhadap sistem perpajakan yang ada dan meningkatkan kesadaran wajib pajak. Tata cara baru ini juga mencerminkan kegotong-royongan nasional dan memberikan kesempatan kepada aparatur pajak untuk mengembangkan sistem administrasi perpajakan yang lebih modern dan efisien.

","transitional_provisions","(-)","sanctions","

Pelanggaran terhadap peraturan ini dapat dikenai sanksi sesuai dengan perundang-undangan yang berlaku, termasuk sanksi administratif dan pidana yang diatur dalam berbagai pasal terkait Pajak Pendapatan, Pajak Kekayaan, dan Pajak Perseroan.

","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","UU No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","link","https://peraturan.bpk.go.id/Details/46986/uu-no-6-tahun-1983","473dcab0-f9b9-4bbe-b1bf-9e854dfd0915","partially_revokes",[],"partially_revoked_by",[],"amends",[107],{"_96":108,"_98":109,"_36":110},"UU No. 24 Tahun 1964 tentang Perubahan Dan Tambahan Ordonansi Pajak Kekayaan 1932","https://peraturan.bpk.go.id/Details/50342/uu-no-24-tahun-1964","b063759b-b924-467a-89d8-800572869d87","amended_by",[113,117],{"_96":114,"_98":115,"_36":116},"UU No. 9 Tahun 1970 tentang Perubahan dan Tambahan Ordonansi Pajak Pendapatan 1944","https://peraturan.bpk.go.id/Details/47627/uu-no-9-tahun-1970","2a97a3d2-be14-4088-a318-831b8079a3d8",{"_96":118,"_98":119,"_36":120},"UU No. 8 Tahun 1970 tentang Perubahan dan Tambahan Ordonansi Pajak Perseroan 1925","https://peraturan.bpk.go.id/Details/47626/uu-no-8-tahun-1970","f84b303a-a931-4de3-924f-a62faa414ce3","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 8 OF 1967
CONCERNING
AMENDMENT AND IMPROVEMENT OF PROCEDURES FOR COLLECTION OF INCOME TAX 1944,
WEALTH TAX 1932 AND CORPORATE TAX 1925

BY THE GRACE OF GOD ALMIGHTY

WE, THE OFFICIAL PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n \n \n

Considering:

that in the context of implementing economic rehabilitation and stabilization, tax revenues in general, direct taxes in particular, must be increased in accordance with the people's ability, sense of justice and the needs of state expenditure;
that the collection procedures according to the provisions in the Income Tax Ordinance 1944, Wealth Tax Ordinance 1932 and Corporate Tax Ordinance 1925 which are in effect today do not guarantee the smooth and orderly collection of the direct taxes mentioned above;
that without reducing the urgency and while awaiting the Basic Taxation Law, in order to secure direct

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