[{"_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","baaffcf8-fb44-40f5-8fca-fd052988a369","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,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_121":-5,"_122":123},"title","Undang-undang Darurat Nomor 11 Tahun 1952 tentang Pengubahan dan Penambahan dari \"Ordonnantie Op De Vennootschapbelasting 1952\", yang Memberikan Pula Aturan Kelengkapan Lebih Lanjut Mengenai Pungutan Ini","short_title","Undang-undang Darurat No. 11 Tahun 1952","number","11","year","1952","published_date","1952-12-13","effective_date","1953-01-01","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","29a3eb5d-4138-4e49-bc82-02f27401caa4","type",{"_55":61,"_56":64,"_65":66},"Undang-undang Darurat","short_name","UUDrt","subjects",[69,72],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan",{"_55":73,"_56":74,"_58":-5},"b4352a21-9358-435d-b1a9-f4268ae07a7e","Kebijakan Perekonomian Nasional","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pengubahan dan Penambahan dari \"Ordonnantie Op De Vennootschapbelasting 1952\", yang Memberikan Pula Aturan Kelengkapan Lebih Lanjut Mengenai Pungutan Ini","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1952
Undang-undang Darurat NO. 11, LN.1952/NO.83, TLN NO.341, LL SETNEG : 6 HLM.
Undang-undang Darurat TENTANG Pengubahan dan Penambahan dari \"Ordonnantie Op De Vennootschapbelasting 1952\", yang Memberikan Pula Aturan Kelengkapan Lebih Lanjut Mengenai Pungutan Ini
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang Darurat ini mulai berlaku pada tanggal 01 Januari 1953. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. \"Ordonnantie op de Vennootschapsbelasting 1925\", sebagaimana telah diubah terakhir dengan Undang-undang Nr. 9 tahun 1952 (Lembaran-Negara 1952 Nr. 53).","scope_and_parties","policy_content","Undang-Undang Darurat ini mengubah dan menambah \"Ordonnantie op de Vennootschapsbelasting 1925\" untuk menyesuaikan dengan perkembangan ekonomi dan keuangan di Indonesia serta mencegah peraturan pajak menghambat usaha kemakmuran. Perubahan meliputi penyesuaian istilah terkait ketatanegaraan dan administrasi, perluasan pembebasan pajak bagi badan koperasi, penghapusan ketentuan terkait pajak bumi, perubahan ketentuan mengenai penghapusan dan penilaian kembali aktiva, memperketat peraturan pembukuan perusahaan, memperluas kemungkinan penetapan pajak sementara, dan penyesuaian istilah hukum.\n\nPasal 2 mengatur lebih lanjut pelaksanaan ordonansi terkait masa pajak yang berawal pada atau sesudah 11 Maret 1950, saat terjadi perubahan mendasar dalam deviezenregime Indonesia. Ini mencakup penyusunan neraca yang menunjukkan aktiva dan pasiva perusahaan serta nilai dari sudut perusahaan pada tanggal tersebut. Menteri Keuangan menetapkan peraturan tentang bagian kekayaan yang harus dimasukkan dalam neraca dan nilai yang harus diberikan. Neraca ini menjadi dasar penghitungan laba untuk pungutan pajak perseroan setelah 10 Maret 1950.\n\nUndang-undang ini juga memberikan kewenangan kepada Menteri Keuangan untuk mengeluarkan peraturan pelaksanaan ordonansi.","transitional_provisions","1. Mengenai perusahaan-perusahaan, dari mana didapat laba yang dikenakan pajak menurut pasal 1 ayat 1 dari \"Ordonnantie op de Vennootschapsbelasting 1925\", maka oleh atau dari pihak pengurus dari perseroan, perkumpulan, maskapai, lembaga atau badan yang bersangkutan wajib disusun suatu neraca, yang menunjukkan bagian-bagian yang aktif dan pasif dari kekayaan perusahaan dan nilai dari sudut perusahaan yang harus diberikan pada bagian-bagian tersebut, keduanya menurut keadaan pada permulaan dari suatu masa, di mana termasuk tanggal 11 Maret 1950.\n2. Neraca yang dimaksud pada ayat 1 merupakan pokok pangkal untuk menghitung laba guna pungutan pajak perseroan mengenai masa-masa yang berakhir sesudah 10 Maret 1950.","sanctions","(-)","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[115],{"_116":117,"_118":119,"_36":120},"text","UU No. 1 Tahun 1954","link","https://peraturan.bpk.go.id/Details/52929/uudrt-no-1-tahun-1954","9ced6a38-2f96-4f4f-8fb3-974703998588","constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

EMERGENCY LAW OF THE REPUBLIC OF INDONESIA
NUMBER 11 OF 1952
CONCERNING
AMENDMENT AND ADDITION TO
\"ORDONNANTIE OP DE VENNOOTSCHAPSBELASTING 1925\",
WHICH ALSO PROVIDES FURTHER SUPPLEMENTARY REGULATIONS
REGARDING THIS COLLECTION

President of the Republic of Indonesia,

Considering:

that in connection with developments in the field of finance and economy in Indonesia, it is deemed necessary to make changes and additions to \"Ordonnantie op de Vennootschapsbelasting 1925\", and also to provide provisions regarding several further supplementary regulations regarding the collection of this tax;
that furthermore, it is necessary to adjust the ordinance to several other points;
that due to urgent circumstances, these changes and additions as well as adjustments need to be made immediately;

In view of:

Articles 96 and 117 of the Provisional Constitution of the Republic of Indonesia;

Decides:

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