[{"_1":2,"_117":-5,"_118":-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","aaae62d1-07c4-4d6a-84ec-ce9e47303bd7","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"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":88,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":-5,"_111":112},"title","Peraturan Presiden (Perpres) Nomor 23 Tahun 1965 tentang Penilaian Kembali Aktiva Tetap Perusahaan Swasta","short_title","Peraturan Presiden (PERPRES) Nomor 23 Tahun 1965","number","23","year","1965","published_date","1965-12-31","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","6910a8b1-2cbb-425c-8ca9-861501b76ebd","type",{"_54":60,"_55":63,"_64":65},"Peraturan Presiden (Perpres)","short_name","PERPRES","subjects",[68],{"_54":69,"_55":70,"_57":-5},"54d08c24-6ebe-45ac-aceb-ef774a10c175","Badan Usaha & Perdagangan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Penilaian Kembali Aktiva Tetap Perusahaan Swasta","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1965
Peraturan Presiden (PERPRES) NO. 23, LN. 1965/No. 120, LLSETKAB : 2 HLM
Peraturan Presiden (PERPRES) TENTANG Penilaian Kembali Aktiva Tetap Perusahaan Swasta
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Presiden (PERPRES) ini mulai berlaku pada tanggal 31 Desember 1965. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Penetapan Presiden Nomor 26 tahun 1965 (Lembaran-Negara tahun 1965 Nomor 99)","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Peraturan ini dibuat untuk melaksanakan prinsip \"cost accounting\" dan memberikan perangsang untuk meningkatkan produksi di perusahaan swasta. Hal ini dilakukan dengan mengatur penilaian kembali aktiva tetap perusahaan swasta.

Ketentuan Substansial

Peraturan ini mengatur bahwa perusahaan swasta harus melakukan penilaian kembali terhadap aktiva tetap yang ada pada 1 Januari 1966. Penilaian dilakukan dengan mengalikan nilai buku aktiva tetap dengan 20. Jika diperlukan, Menteri Iuran Negara dengan persetujuan Presidium Kabinet Dwikora dapat menetapkan ketentuan penyesuaian lebih lanjut. Dalam perhitungan laba kena pajak, biaya penghapusan harga aktiva tetap dihitung dari nilai buku yang telah dinilai kembali. Jumlah penghapusan harga harus disetorkan ke \"Rekening Khusus\" di bank yang ditunjuk, dan saldo rekening tersebut akan mendapatkan bunga 6% per tahun.

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PRESIDENTIAL REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 23 OF 1965
CONCERNING
REVALUATION OF FIXED ASSETS OF PRIVATE COMPANIES

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that to implement the principle of \"cost accounting\" and provide incentives to increase production as intended in CHAPTER VI of Presidential Decree Number 26 of 1965, it is necessary to regulate provisions regarding the revaluation of fixed assets of Private Companies;
In view of:	Article 4 paragraph (1) of the Constitution; Economic Declaration; Amanat Berdikari and Takari; Presidential Decree Number 26 of 1965 (State Gazette of 1965 Number 99); Presidential Regulation Number 21 of 1965 (State Gazette of 1965 Number 118);

Hearing:
The Presidium of the Dwikora Cabinet of the Republic of Indonesia.

DECIDES:

To stipulate:

Presidential Regulation regarding the revaluation of fixed assets of private companies.

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