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1983
Undang-undang (UU) NO. 7, LN. 1983/ No.50, TLN. No.3263, LL SETNEG : 23 HLM
Undang-undang (UU) TENTANG Pajak Penghasilan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 01 Januari 1984. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Pasal 15 ke 4 dan ke 5 dan Pasal 16 Undang-undang Nomor 1 Tahun 1967 tentang Penanaman Modal Asing sebagaimana telah diubah dengan Undang-undang Nomor 11 Tahun 1970.\n2. Pasal 9, Pasal 12 ke 4 dan ke 5, Pasal 13, dan Pasal 14 Undang-undang Nomor 6 Tahun 1968 tentang Penanaman Modal Dalam Negeri sebagaimana telah diubah dengan Undang-undang Nomor 12 Tahun 1970.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Undang-undang ini disusun untuk memperbaharui sistem perpajakan yang tidak lagi sesuai dengan pertumbuhan ekonomi dan sosial masyarakat Indonesia. Tujuannya adalah untuk meningkatkan penerimaan negara guna mendukung pembangunan nasional dan memperkokoh ketahanan nasional.

Ketentuan Substansial

Undang-undang ini mengatur pengenaan Pajak Penghasilan terhadap orang pribadi dan badan atas penghasilan yang diterima selama satu tahun pajak. Subyek pajak meliputi orang pribadi, warisan yang belum terbagi, dan badan usaha. Obyek pajak mencakup semua penghasilan yang menambah kemampuan ekonomis, termasuk gaji, laba usaha, bunga, dividen, dan royalti. Penghasilan tidak kena pajak diberikan kepada Wajib Pajak orang pribadi dalam negeri, dengan ketentuan pengurangan untuk diri sendiri, isteri, dan tanggungan keluarga. Tarif pajak ditetapkan secara progresif berdasarkan besaran penghasilan kena pajak.

","transitional_provisions","1. Wajib Pajak yang tahun bukunya berakhir pada tanggal 30 Juni 1984 serta yang berakhir antara tanggal 30 Juni 1984 dan tanggal 31 Desember 1984 dapat memilih cara menghitung pajaknya berdasarkan ketentuan dalam Ordonansi Pajak Perseroan 1925 atau Ordonansi Pajak Pendapatan 1944, atau berdasarkan ketentuan dalam undang-undang ini.\n2. Fasilitas perpajakan yang telah diberikan sampai dengan tanggal 31 Desember 1983, yang:\n a. jangka waktunya terbatas, dapat dinikmati oleh Wajib Pajak yang bersangkutan sampai selesai;\n b. jangka waktunya tidak ditentukan, dapat dinikmati sampai dengan tahun pajak sebelum tahun pajak 1984.\n3. Penghasilan kena pajak yang diterima atau diperoleh dalam bidang penambangan minyak dan gas bumi serta dalam bidang penambangan lainnya sehubungan dengan Kontrak Karya dan Kontrak Bagi Hasil, yang masih berlaku pada saat berlakunya undang-undang ini, dikenakan pajak berdasarkan ketentuan-ketentuan Ordonansi Pajak Perseroan 1925 dan Undang-undang Pajak atas Bunga, Dividen dan Royalti 1970 beserta semua peraturan pelaksanaannya.","sanctions","(-)","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[102,108,112,116],{"_103":104,"_105":106,"_36":107},"text","UU No. 12 Tahun 1970 tentang Perubahan dan Tambahan Undang-Undang No. 6 Tahun 1968 tentang Penanaman Modal Dalam Negeri","link","https://peraturan.bpk.go.id/Details/47914/uu-no-12-tahun-1970","3bc061a0-4c58-4911-97fd-5f23177d0c64",{"_103":109,"_105":110,"_36":111},"UU No. 11 Tahun 1970 tentang Perubahan dan Tambahan Undang-Undang No. 1 Tahun 1967 tentang Penanaman Modal Asing","https://peraturan.bpk.go.id/Details/47864/uu-no-11-tahun-1970","cac961d4-d009-4ed5-bfb1-66bb77fcffb5",{"_103":113,"_105":114,"_36":115},"UU No. 6 Tahun 1968 tentang Penanaman Modal Dalam Negeri","https://peraturan.bpk.go.id/Details/49144/uu-no-6-tahun-1968","668e43c8-005e-4c7d-ace9-61cc03ef3d39",{"_103":117,"_105":118,"_36":119},"UU No. 1 Tahun 1967 tentang Penanaman Modal Asing","https://peraturan.bpk.go.id/Details/49513/uu-no-1-tahun-1967","64ebf8d9-49e8-4f41-aad2-b54a048cc9d1","amended_by",[122,126,130,134,138,142,146,150],{"_103":123,"_105":124,"_36":125},"UU No. 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja menjadi Undang-Undang","https://peraturan.bpk.go.id/Details/246523/uu-no-6-tahun-2023","0652cd74-d4e0-42f6-9ba9-858e75df1a97",{"_103":127,"_105":128,"_36":129},"PERPU No. 2 Tahun 2022 tentang Cipta Kerja","https://peraturan.bpk.go.id/Details/234926/perpu-no-2-tahun-2022","38c2d482-037b-4467-9237-8a564f0a28ef",{"_103":131,"_105":132,"_36":133},"UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan","https://peraturan.bpk.go.id/Details/185162/uu-no-7-tahun-2021","e828a4ea-f37e-4b76-bf9d-4135d10e4f13",{"_103":135,"_105":136,"_36":137},"UU No. 11 Tahun 2020 tentang Cipta Kerja","https://peraturan.bpk.go.id/Details/149750/uu-no-11-tahun-2020","cce2bd84-2ff7-4ad7-9f03-5ace7b635e24",{"_103":139,"_105":140,"_36":141},"UU No. 36 Tahun 2008 tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan","https://peraturan.bpk.go.id/Details/39704/uu-no-36-tahun-2008","fd310de0-27de-4300-a62b-eb6377a3db2b",{"_103":143,"_105":144,"_36":145},"UU No. 17 Tahun 2000 tentang Perubahan Ketiga atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan","https://peraturan.bpk.go.id/Details/44968/uu-no-17-tahun-2000","7bc0d2c4-1878-4e8c-83f7-c027e72aa309",{"_103":147,"_105":148,"_36":149},"UU No. 10 Tahun 1994 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah Diubah Dengan Undang-Undang Nomor 7 Tahun 1991","https://peraturan.bpk.go.id/Details/46232/uu-no-10-tahun-1994","86e73578-a095-4dfe-9d77-2a23effe083d",{"_103":151,"_105":152,"_36":153},"UU No. 7 Tahun 1991 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan","https://peraturan.bpk.go.id/Details/46659/uu-no-7-tahun-1991","bd3a44d6-ef0a-4b57-94d5-e7a4686b3fc6","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 7 OF 1983
CONCERNING
INCOME TAX

BY THE GRACE OF GOD ALMIGHTY

President of the Republic of Indonesia,

\n\n \n \n

Considering:

that the State of the Republic of Indonesia is a rule of law based on Pancasila and the 1945 Constitution which upholds the rights and obligations of citizens, therefore taxation as one form of state obligation is a means of participation in state financing and national development;
that the taxation system which is the basis for the implementation of state tax collection that has been in effect so far is no longer in accordance with the level of economic growth and social life of the Indonesian people, both in terms of national mutual cooperation and in supporting development financing;
that the taxation system as stipulated in the provisions of tax legislation that has been in effect has not fully been able to

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