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1991
Undang-undang (UU) NO. 7, LN. 1991, LL SETNEG : 7 HLM
Undang-undang (UU) TENTANG Perubahan atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 01 Januari 1992. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Undang-undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan (Lembaran Negara Tahun 1983 Nomor 50, Tambahan Lembaran Negara Nomor 3263)","scope_and_parties","policy_content","

Undang-Undang ini mengubah beberapa ketentuan dalam Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan untuk menampung perkembangan perekonomian nasional dan dunia usaha. Perubahan tersebut meliputi:

Perubahan Pasal 4:\n
- Memperluas definisi penghasilan yang dikenakan pajak, termasuk penggantian atau imbalan pekerjaan, hadiah undian, dan penghargaan.
- Memperjelas perlakuan pajak atas imbalan natura dan/atau kenikmatan, dengan pengecualian untuk daerah terpencil.
- Menegaskan perlakuan dividen yang diterima oleh Perseroan Terbatas, Koperasi, BUMN/BUMD.
- Menambahkan ketentuan mengenai penghasilan perusahaan Reksa Dana dan Modal Ventura.
\n
Perubahan Pasal 6:\n
- Memperluas cakupan biaya yang dapat dikurangkan dari penghasilan bruto, termasuk biaya terkait pekerjaan atau jasa, imbalan natura di daerah terpencil, dan biaya lainnya.
\n
Perubahan Pasal 9:\n
- Memperjelas bahwa imbalan natura tidak dapat dikurangkan dari penghasilan bruto, kecuali di daerah terpencil.
\n
Perubahan Pasal 11:\n
- Memberikan insentif penyusutan bagi Wajib Pajak yang berinvestasi di daerah terpencil.
\n
Perubahan Pasal 13:\n
- Memungkinkan perusahaan penanaman modal asing menggunakan bahasa asing dan mata uang selain Rupiah dalam pembukuan dengan izin Menteri Keuangan.
\n
Perubahan Pasal 23:\n
- Menetapkan tarif pemotongan pajak atas dividen, bunga, sewa, royalti, dan imbalan jasa teknik/manajemen.
\n

Tujuan dari perubahan ini adalah untuk:

Menampung perkembangan ekonomi dan dunia usaha.
Memberikan insentif perpajakan untuk investasi di daerah terpencil.
Mendorong perkembangan perusahaan Reksa Dana dan Modal Ventura.
Mempermudah penanaman modal asing.

","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[101],{"_102":103,"_104":105,"_36":106},"text","UU No. 7 Tahun 1983 tentang Pajak Penghasilan","link","https://peraturan.bpk.go.id/Details/46988/uu-no-7-tahun-1983","a8c4524b-c1a7-4a46-ab38-959de0b7be5b","amended_by",[109,113,117],{"_102":110,"_104":111,"_36":112},"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",{"_102":114,"_104":115,"_36":116},"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",{"_102":118,"_104":119,"_36":120},"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","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 7 OF 1991
CONCERNING
AMENDMENT TO LAW NUMBER 7 OF 1983
CONCERNING INCOME TAX

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

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