[{"_1":2,"_127":-5,"_128":-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","bcefa0f3-ce55-488d-af41-d646bd23c007","regulationData",{"_36":33,"_37":38,"_123":124,"_125":126},"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,"_98":99,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":-5,"_121":122},"title","Peraturan Pemerintah (PP) Nomor 74 Tahun 1998 tentang Penetapan Besarnya Nilai Jual Kena Pajak Untuk Penghitungan Pajak Bumi Dan Bangunan","short_title","Peraturan Pemerintah (PP) No. 74 Tahun 1998","number","74","year","1998","published_date","1998-09-30","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_54":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Penetapan Besarnya Nilai Jual Kena Pajak Untuk Penghitungan Pajak Bumi Dan Bangunan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1998
Peraturan Pemerintah (PP) NO. 74, LN. 1998 No. 170, TLN No. 3785, LL Setkab : 4 HLM
Peraturan Pemerintah (PP) TENTANG Penetapan Besarnya Nilai Jual Kena Pajak Untuk Penghitungan Pajak Bumi Dan Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 30 September 1998. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 48 Tahun 1997 tentang Penetapan Besarnya Nilai Jual Kena Pajak Untuk Penghitungan Pajak Bumi dan Bangunan","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini dibuat untuk meninjau kembali dan menetapkan besarnya Nilai Jual Kena Pajak (NJKP) yang digunakan sebagai dasar penghitungan Pajak Bumi dan Bangunan (PBB). Hal ini dilakukan untuk mengoptimalkan penerimaan negara dari sektor kehutanan dan menyesuaikan dengan ketentuan yang berlaku dalam Undang-Undang Nomor 12 Tahun 1985 dan perubahannya pada tahun 1994.

Ketentuan Substansial: Peraturan ini menetapkan NJKP sebesar 40% untuk objek pajak perumahan dengan nilai jual objek pajak minimal satu miliar rupiah, objek pajak perkebunan dengan luas minimal 25 hektar, dan objek pajak kehutanan. Sementara itu, NJKP sebesar 20% berlaku untuk objek pajak lainnya. Pengecualian diberikan kepada Pegawai Negeri Sipil, anggota ABRI, dan pensiunan yang hanya berpenghasilan dari gaji atau pensiun, di mana NJKP yang berlaku adalah 20%.

","transitional_provisions","(-)","sanctions","revokes",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 48 Tahun 1997 tentang Penetapan Besarnya Nilai Jual Kena Pajak Untuk Penghitungan Pajak Bumi Dan Bangunan","link","https://peraturan.bpk.go.id/Details/56387/pp-no-48-tahun-1997","a5b8d675-d7b1-4bc3-bdf6-0410daaff235","revoked_by",[100],{"_93":101,"_95":102,"_36":103},"PP No. 46 Tahun 2000 tentang Penetapan Besarnya Nilai Jual Kena Pajak Untuk Perhitungan Pajak Bumi Dan Bangunan","https://peraturan.bpk.go.id/Details/53310/pp-no-46-tahun-2000","ad1b47ef-7440-431e-9b55-dcb4b073e37e","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n\n

Article 2

Civil Servants, members of the Indonesian Armed Forces (ABRI), and retired Civil Servants/ABRI including widows and widowers whose income is solely from salaries or pensions are generally classified as less capable.
Sufficiently clear.

Article 3

Sufficiently clear.

Article 4

Sufficiently clear.

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