[{"_1":2,"_121":-5,"_122":-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","a5e7eb5b-be9c-4882-8a87-5f2990af133f","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_75":76,"_77":78,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":-5,"_89":90,"_91":92,"_93":87,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Pemerintah (PP) Nomor 60 Tahun 2010 tentang Zakat Atau Sumbangan Keagamaan Yang Sifatnya Wajib Yang Dapat Dikurangkan Dari Penghasilan Bruto","short_title","Peraturan Pemerintah (PP) No. 60 Tahun 2010","number","60","year","2010","published_date","2010-08-20","effective_date","2010-08-23","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_55":61,"_56":64,"_65":66},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[69,72],{"_55":70,"_56":71,"_58":-5},"494821e7-dcec-40a4-8554-58ceda8fc587","Keagamaan & Penyelenggaraan Ibadah",{"_55":73,"_56":74,"_58":-5},"ff544f02-c9c5-423b-aa1c-2632898df3bd","Bantuan Sosial & Penanggulangan Bencana","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Zakat Atau Sumbangan Keagamaan Yang Sifatnya Wajib Yang Dapat Dikurangkan Dari Penghasilan Bruto","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2010
Peraturan Pemerintah (PP) NO. 60, LN. 2010 No. 98, TLN No. 5148, LL SETNEG : 3 HLM
Peraturan Pemerintah (PP) TENTANG Zakat Atau Sumbangan Keagamaan Yang Sifatnya Wajib Yang Dapat Dikurangkan Dari Penghasilan Bruto
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 23 Agustus 2010. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Pemerintah Nomor 60 Tahun 2010 ini bertujuan untuk memberikan fasilitas perpajakan bagi Wajib Pajak yang membayar zakat atau sumbangan keagamaan yang sifatnya wajib. Latar belakang kebijakan ini adalah untuk mendorong masyarakat dalam menjalankan kewajiban keagamaan dan meningkatkan akuntabilitas serta transparansi penggunaan zakat atau sumbangan keagamaan. Ketentuan substansial dari peraturan ini mencakup pengurangan zakat atau sumbangan keagamaan dari penghasilan bruto, dengan syarat pembayaran dilakukan kepada badan atau lembaga yang disahkan oleh Pemerintah. Peraturan ini mengatur hak dan kewajiban Wajib Pajak dalam negeri, baik orang pribadi maupun badan, terkait pengurangan zakat atau sumbangan keagamaan dari penghasilan bruto.","transitional_provisions","1. Pada saat Peraturan Pemerintah ini mulai berlaku, zakat atau sumbangan keagamaan yang sifatnya wajib yang dilaksanakan sejak tanggal 1 Januari 2009 berlaku ketentuan Peraturan Pemerintah ini.","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 60 OF 2010
CONCERNING
ZAKAT OR RELIGIOUS DONATIONS WHICH ARE COMPULSORY
THAT CAN BE DEDUCTED FROM GROSS INCOME

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:

that to implement the provisions of Article 9 paragraph (1) letter g of Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax, it is necessary to stipulate a Government Regulation regarding Zakat or Religious Donations which are Compulsory in Nature that Can Be Deducted from Gross Income;

In view of:

Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia;
Law Number 7 of 1983 concerning Income Tax

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