[{"_1":2,"_135":-5,"_136":-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","c4046a5a-e798-44d2-a790-a5033f2ad264","regulationData",{"_36":33,"_37":38,"_131":132,"_133":134},"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,"_92":93,"_100":101,"_102":103,"_104":105,"_114":115,"_120":121,"_122":123,"_124":125,"_126":127,"_128":-5,"_129":130},"title","Peraturan Pemerintah (PP) Nomor 79 Tahun 1999 tentang Perubahan Kedua Atas Peraturan Pemerintah Nomor 48 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan/Atau Bangunan","short_title","Peraturan Pemerintah (PP) No. 79 Tahun 1999","number","79","year","1999","published_date","1999-09-30","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","Perubahan Kedua Atas Peraturan Pemerintah Nomor 48 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan/Atau 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


1999
Peraturan Pemerintah (PP) NO. 79, LN. 1999 No. 170 , TLN No. 3891, LL SETNEG : 6 HLM
Peraturan Pemerintah (PP) TENTANG Perubahan Kedua Atas Peraturan Pemerintah Nomor 48 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan/Atau Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 30 September 1999. \n \n

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PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 79 OF 1999
CONCERNING
THE SECOND AMENDMENT TO
GOVERNMENT REGULATION NUMBER 48 OF 1994 CONCERNING
PAYMENT OF INCOME TAX ON INCOME FROM THE TRANSFER OF
LAND AND/OR BUILDING RIGHTS

PRESIDENT OF THE REPUBLIC OF INDONESIA,

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

Considering:

that in order to adjust to the development of the business world, especially the real estate industry, and in accordance with the principle of justice adhered to in tax laws, it is deemed necessary to amend Government Regulation Number 48 of 1994 concerning Payment of Income Tax on Income from the Transfer of Land and/or Building Rights as amended by Government Regulation Number 27 of 1996, by Government Regulation.

In view of:

Article 5 paragraph (2) of the 1945 Constitution;
Law Number 6 of 1983 concerning General

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