[{"_1":2,"_123":-5,"_124":-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","a8b21ed3-ce22-4222-b0c0-b84fa03aee41","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"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,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Menteri Keuangan Nomor 14/PMK.03/2011 Tahun 2011 tentang Perlakuan Perpajakan atas Penghasilan Kena Pajak Sesudah Dikurangi Pajak Dari Suatu Bentuk Usaha Tetap","short_title","Peraturan Menteri Keuangan (PMK) Nomor 14/PMK.03/2011","number","14/PMK.03/2011","year","2011","published_date","2011-01-24","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_54":51,"_55":56,"_57":58},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_54":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perlakuan Perpajakan atas Penghasilan Kena Pajak Sesudah Dikurangi Pajak Dari Suatu Bentuk Usaha Tetap","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2011
Peraturan Menteri Keuangan (PMK) NO. 14/PMK.03/2011, BN 2011/ NO 33; PERATURAN.GO.ID : 7 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Perlakuan Perpajakan atas Penghasilan Kena Pajak Sesudah Dikurangi Pajak Dari Suatu Bentuk Usaha Tetap
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 24 Januari 2011. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 257/PMK.03/2008 tentang Perlakuan Perpajakan atas Penghasilan Kena Pajak sesudah Dikurangi Pajak dari Suatu Bentuk Usaha Tetap","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini bertujuan untuk memberikan kepastian hukum mengenai perlakuan perpajakan atas penanaman kembali Penghasilan Kena Pajak sesudah dikurangi Pajak Penghasilan dari suatu Bentuk Usaha Tetap. Hal ini dilakukan dengan mengatur kembali ketentuan yang sebelumnya diatur dalam Peraturan Menteri Keuangan Nomor 257/PMK.03/2008.

Ketentuan Substansial: Peraturan ini mengatur bahwa Penghasilan Kena Pajak sesudah dikurangi Pajak Penghasilan dari suatu Bentuk Usaha Tetap di Indonesia dikenai Pajak Penghasilan. Namun, jika penghasilan tersebut ditanamkan kembali di Indonesia, maka dikecualikan dari pengenaan Pajak Penghasilan. Penanaman kembali dapat dilakukan dalam bentuk penyertaan modal pada perusahaan baru atau yang sudah ada, pembelian aktiva tetap, atau investasi berupa aktiva tidak berwujud. Terdapat persyaratan waktu dan pelaporan yang harus dipenuhi oleh Bentuk Usaha Tetap untuk mendapatkan pengecualian ini.

","transitional_provisions","(-)","sanctions","1. Jika persyaratan penanaman kembali tidak dipenuhi, Penghasilan Kena Pajak dikenai Pajak Penghasilan dan sanksi sesuai ketentuan perpajakan yang berlaku.","revokes",[93],{"_94":95,"_96":97},"text","Peraturan Menteri Keuangan Nomor 257/PMK.03/2008 tentang Perlakuan Perpajakan atas Penghasilan Kena Pajak sesudah Dikurangi Pajak dari Suatu Bentuk Usaha Tetap","link","","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

STATE GAZETTE
REPUBLIC OF INDONESIA
No.33, 2011

MINISTRY OF FINANCE. Taxation Treatment. PPH. Permanent Establishment (PE).

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 14/PMK.03/2011
REGARDING
TAXATION TREATMENT OF TAXABLE INCOME
AFTER TAX DEDUCTION FROM A PERMANENT ESTABLISHMENT

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to further provide legal certainty regarding the taxation treatment of reinvestment of Taxable Income after Income Tax deduction from a Permanent Establishment as stipulated in the Regulation of the Minister of Finance Number 257/PMK.03/2008 concerning Taxation Treatment of Taxable Income after Tax Deduction from a Permanent Establishment, it is necessary to re-regulate the taxation treatment of reinvestment of Taxable Income after Income Tax deduction from a Permanent Establishment;

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