[{"_1":2,"_128":-5,"_129":-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","a7539c03-57a4-48cd-9dfe-930b8ffaf439","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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":94,"_95":96,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Keputusan Presiden (Keppres) Nomor 29 Tahun 1986 tentang Pembayaran Pajak Penghasilan Yang Terhutang Sehubungan Dengan Pelaksanaan Proyek Pembangunan Milik Pemerintah Dengan Dana Pinjaman Luar Negeri Dan Hibah","short_title","Keputusan Presiden (KEPPRES) No. 29 Tahun 1986","number","29","year","1986","published_date","1986-07-12","effective_date","1984-01-01","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","9b39fddb-ef27-4bb8-818e-76af78c5aa14","type",{"_55":61,"_56":64,"_65":66},"Keputusan Presiden (Keppres)","short_name","Keppres","subjects",[69,72],{"_55":70,"_56":71,"_58":-5},"193753c5-a731-40ce-a1e2-9283553b49dd","Utang, Piutang & Hibah Negara",{"_55":73,"_56":74,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pembayaran Pajak Penghasilan Yang Terhutang Sehubungan Dengan Pelaksanaan Proyek Pembangunan Milik Pemerintah Dengan Dana Pinjaman Luar Negeri Dan Hibah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1986
Keputusan Presiden (KEPPRES) NO. 29,
Keputusan Presiden (KEPPRES) TENTANG Pembayaran Pajak Penghasilan Yang Terhutang Sehubungan Dengan Pelaksanaan Proyek Pembangunan Milik Pemerintah Dengan Dana Pinjaman Luar Negeri Dan Hibah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Keputusan Presiden (KEPPRES) ini mulai berlaku pada tanggal 01 Januari 1984. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Presiden Nomor 60 Tahun 1984 tentang Pembayaran Pajak Penghasilan yang terhutang sehubungan dengan pelaksanaan Proyek Pembangunan Milik Pemerintah dengan Dana Pinjaman Luar Negeri dan Hibah.\n\nPeraturan ini mengubah:\n(-)","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Keputusan ini dibuat untuk mengatur pengenaan pajak terhadap kontraktor, konsultan, dan pemasok yang terlibat dalam proyek pembangunan milik Pemerintah yang dibiayai dengan dana pinjaman luar negeri dan hibah. Hal ini dilakukan karena dana tersebut tidak dapat digunakan untuk membayar pajak yang terhutang, dan sebelumnya, para pelaku usaha tersebut tidak lagi mendapat pembebasan perpajakan setelah berlakunya Undang-undang Nomor 7 Tahun 1983.

Ketentuan Substansial

Pemerintah menanggung Pajak Penghasilan yang terhutang oleh kontraktor, konsultan, dan pemasok atas penghasilan dari dana bantuan atau hibah luar negeri. Namun, Pajak Penghasilan yang terhutang oleh pihak yang menerima penghasilan dari kontraktor, konsultan, atau pemasok tetap dipungut sesuai dengan Undang-undang Nomor 7 Tahun 1983. Ketentuan teknis pelaksanaan diatur oleh Menteri Keuangan.

","transitional_provisions","1. Keputusan Presiden ini mulai berlaku pada tanggal ditetapkan dan mempunyai daya laku surut sejak tanggal 1 Januari 1984.","sanctions","(-)","revokes",[97],{"_98":99,"_100":101,"_36":102},"text","KEPPRES No. 60 Tahun 1984 tentang Pembayaran Pajak Penghasilan Yang Terhutang Sehubungan Dengan Pelaksanaan Proyek Pembangunan Milik Pemerintah Dengan Dana Pinjaman Luar Negeri Dan Hibah","link","https://peraturan.bpk.go.id/Details/65444/keppres-no-60-tahun-1984","900ca3ed-a013-4de2-b813-02ba87757b91","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

PRESIDENTIAL DECREE OF THE REPUBLIC OF INDONESIA
NUMBER 29 OF 1986
REGARDING
PAYMENT OF INCOME TAX DUE IN CONNECTION WITH THE IMPLEMENTATION OF GOVERNMENT-OWNED DEVELOPMENT PROJECTS WITH FOREIGN LOAN FUNDS AND GRANTS

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in the context of national development, assistance from other countries and international financial institutions or bodies in the form of loans and grants is still needed;
that funds originating from foreign loans and grants cannot be used to pay taxes due in connection with the implementation of Government-owned development projects financed by these funds;
that with the enactment of Law Number 7 of 1983, contractors, consultants, and suppliers who receive or obtain income from foreign aid or grant funds for work performed on Government-owned projects financed by these funds are no longer exempt from taxation;
t

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