[{"_1":2,"_126":-5,"_127":-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","c0dd7a1d-c9e0-4339-8762-c5a6c867c98a","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":86,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Pemerintah (PP) Nomor 41 Tahun 1994 tentang Pajak Penghasilan Atas Penghasilan Dari Transaksi Penjualan Saham Di Bursa Efek","short_title","Peraturan Pemerintah (PP) No. 41 Tahun 1994","number","41","year","1994","published_date","1994-12-23","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","25005e56-1478-479f-a566-310826679c75","type",{"_54":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68,71],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan",{"_54":72,"_55":73,"_57":-5},"feb8f454-1631-42b4-a835-e67ae0546d27","Pasar Modal & Bursa Komoditi","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pajak Penghasilan Atas Penghasilan Dari Transaksi Penjualan Saham Di Bursa Efek","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1994
Peraturan Pemerintah (PP) NO. 41, LN. 1994 No. 70, TLN No. 3574, LL SETNEG : 4 HLM
Peraturan Pemerintah (PP) TENTANG Pajak Penghasilan Atas Penghasilan Dari Transaksi Penjualan Saham Di Bursa Efek
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 23 Desember 1994. \n \n

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Latar Belakang dan Tujuan
Peraturan ini diterbitkan untuk mengatur pemungutan Pajak Penghasilan atas penghasilan dari transaksi penjualan saham di bursa efek. Tujuannya adalah untuk meningkatkan kepatuhan Wajib Pajak dan mendukung perkembangan pasar modal di Indonesia. Kebijakan ini didasarkan pada ketentuan dalam Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan yang telah diubah dengan Undang-Undang Nomor 10 Tahun 1994.

Ketentuan Substansial
Peraturan ini menetapkan bahwa penghasilan dari transaksi penjualan saham di bursa efek dikenakan Pajak Penghasilan yang bersifat final. Besarnya pajak adalah 0,1% dari nilai bruto transaksi penjualan saham, dengan tambahan 5% untuk saham pendiri, kecuali saham pendiri yang dimiliki oleh perusahaan modal ventura. Penyelenggara bursa efek bertanggung jawab untuk memungut, menyetor, dan melaporkan pajak tersebut kepada otoritas pajak. Kewajiban ini bertujuan untuk memberikan kepastian hukum dan kemudahan bagi Wajib Pajak.

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Penyelenggara bursa efek yang tidak memenuhi ketentuan pemungutan, penyetoran, dan pelaporan Pajak Penghasilan dikenakan sanksi sesuai dengan peraturan perpajakan yang berlaku.

","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[105],{"_106":107,"_108":109,"_36":110},"text","PP No. 14 Tahun 1997 tentang Perubahan Atas Peraturan Pemerintah Nomor 41 Tahun 1994 Tentang Pajak Penghasilan Atas Penghasilan Dari Transaksi Penjualan Saham Di Bursa Efek","link","https://peraturan.bpk.go.id/Details/56237/pp-no-14-tahun-1997","8a6a984f-e1dd-4d09-8cc5-5f8d0c2a80c4","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 41 OF 1994
CONCERNING
INCOME TAX ON INCOME FROM SHARES SALES TRANSACTIONS ON THE STOCK EXCHANGE

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on Article 4 paragraph (1) of Law Number 7 of 1983 concerning Income Tax, as amended last by Law Number 10 of 1994, income from share sales transactions is subject to Income Tax;
that individuals or entities that receive or obtain income from share sales transactions are required to pay Income Tax on such income;
that in order to increase Taxpayer compliance in fulfilling Income Tax obligations and based on Article 4 paragraph (2) of Law Number 7 of 1983 concerning Income Tax, as amended last by Law Number 10 of 1994, it is deemed necessary to regulate the collection of Income Tax on income from share sales

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