[{"_1":2,"_118":-5,"_119":-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","add014d8-ddc1-4767-8b4d-33f0242d0a68","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":-5,"_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,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Peraturan Pemerintah Pengganti Undang-Undang (Perpu) Nomor 13 Tahun 1959 tentang Pengubahan Dan Tambahan Ordonansi Pajak Perseroan 1925 (Staatsblad 1925 NO. 319)","short_title","Peraturan Pemerintah Pengganti Undang-Undang (Perpu) No. 13 Tahun 1959","number","13","year","1959","published_date","1959-09-26","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","b41c2680-e717-4b50-9f4b-a29756446034","type",{"_54":60,"_55":63,"_64":65},"Peraturan Pemerintah Pengganti Undang-Undang (Perpu)","short_name","Perpu","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pengubahan Dan Tambahan Ordonansi Pajak Perseroan 1925 (Staatsblad 1925 NO. 319)","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1959
Peraturan Pemerintah Pengganti Undang-Undang (Perpu) NO. 13, LN. 1959 No. 106, TLN. No. 1862, LL SETNEG : 8 HLM
Peraturan Pemerintah Pengganti Undang-Undang (Perpu) TENTANG Pengubahan Dan Tambahan Ordonansi Pajak Perseroan 1925 (Staatsblad 1925 NO. 319)
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah Pengganti Undang-Undang (Perpu) ini mulai berlaku pada tanggal . \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Ordonansi Pajak Perseroan 1925 (Staatsblad 1925 No. 319), sebagaimana telah diubah dan ditambah terakhir dengan Lembaran-Negara 1954 No. 106.","scope_and_parties","policy_content","Peraturan Pemerintah Pengganti Undang-Undang ini bertujuan untuk menyesuaikan ketentuan perpajakan terkait Ordonansi Pajak Perseroan 1925 dengan kondisi keuangan negara saat ini. Perubahan ini mencakup penambahan subjek pajak, termasuk perusahaan negara dan koperasi, serta penyesuaian tarif pajak dan bunga keterlambatan pembayaran. Peraturan ini juga mengatur pengurangan jangka waktu kompensasi kerugian dari empat tahun menjadi dua tahun. Selain itu, peraturan ini memberikan kelonggaran fiskal sementara bagi koperasi sambil menunggu peraturan khusus yang lebih permanen.","transitional_provisions","1. Ketentuan pada pasal 1 ke-4 untuk pertama kalinya berlaku bagi kerugian yang diderita dalam tahun-buku yang berakhir sesudah tanggal 30 Juni 1957, dengan pengertian bahwa kerugian-kerugian untuk masa-masa yang berakhir sebelum tanggal 1 Juli 1957 tidak lagi dapat diperhitungkan dengan laba yang diperoleh dalam tahun buku yang berakhir sesudah tanggal 30 Juni 1959.\n2. Ketentuan pada pasal 1 ke-5 dan ke-6 untuk pertama kalinya berlaku terhadap laba tahun-buku yang berakhir sesudah tanggal 30 Juni 1959.\n3. Ketentuan-ketentuan pada pasal 1 ke-7 berlaku untuk pertama kalinya bagi tunggakan-tunggakan hutang pajak perseroan yang ada pada tanggal 1 Januari 1960.","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 IN LIEU OF LAW
NUMBER 13 OF 1959
ON
AMENDMENT AND ADDITION TO THE CORPORATE TAX ORDINANCE 1925
(STAATSBLAD 1925 NO. 319)

PRESIDENT OF THE REPUBLIC OF INDONESIA,

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

Considering:

that in connection with the state of the State finances at present, it is deemed necessary to make changes and additions to articles 1, 7, 11, 25 and 36 of the Corporate Tax Ordinance 1925 (Staatsblad 1925 No. 319), as amended and supplemented, most recently by State Gazette 1954 No. 106;
that due to compelling circumstances, these changes need to be regulated immediately by a Government Regulation in Lieu of Law;

In view of:

Article 23 paragraph (2) juncto Article 22 paragraph (1) of the Constitution;

Hearing: Minister of Finance;

DECIDES:

\n\n \n \n \n

To stipulate:

GOVERNMENT

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