[{"_1":2,"_119":-5,"_120":-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","c63c3896-e926-492b-abe5-9181bb2ec5c4","regulationData",{"_36":33,"_37":38,"_115":116,"_117":118},"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":86,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":-5,"_113":114},"title","Keputusan Presiden (Keppres) Nomor 6 Tahun 1994 tentang Pengesahan Persetujuan Antara Republik Indonesia Dan Republik Sosialis Demokrasi Sri Lanka Mengenai Penghindaran Pajak Berganda Dan Pencegahan Pengelakan Pajak Atas Penghasilan","short_title","Keputusan Presiden (KEPPRES) No. 6 Tahun 1994","number","6","year","1994","published_date","1994-02-17","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","9b39fddb-ef27-4bb8-818e-76af78c5aa14","type",{"_54":60,"_55":63,"_64":65},"Keputusan Presiden (Keppres)","short_name","Keppres","subjects",[68,71],{"_54":69,"_55":70,"_57":-5},"5d28585c-8ee7-4586-a554-13242175531c","Ratifikasi Perjanjian Internasional",{"_54":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pengesahan Persetujuan Antara Republik Indonesia Dan Republik Sosialis Demokrasi Sri Lanka Mengenai Penghindaran Pajak Berganda Dan Pencegahan Pengelakan Pajak Atas Penghasilan","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
Keputusan Presiden (KEPPRES) NO. 6,
Keputusan Presiden (KEPPRES) TENTANG Pengesahan Persetujuan Antara Republik Indonesia Dan Republik Sosialis Demokrasi Sri Lanka Mengenai Penghindaran Pajak Berganda Dan Pencegahan Pengelakan Pajak Atas Penghasilan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Keputusan Presiden (KEPPRES) ini mulai berlaku pada tanggal 17 Februari 1994. \n \n

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Latar Belakang dan Tujuan: Keputusan Presiden ini mengesahkan Persetujuan antara Republik Indonesia dan Republik Sosialis Demokrasi Sri Lanka mengenai Penghindaran Pajak Berganda dan Pencegahan Pengelakan Pajak atas Penghasilan. Persetujuan ini ditandatangani di Colombo, Sri Lanka, pada tanggal 3 Februari 1993.

Ketentuan Substansial:

Pajak yang Dicakup: Persetujuan ini berlaku terhadap pajak-pajak atas penghasilan yang dikenakan oleh masing-masing Negara pihak.
Definisi Umum: Menjelaskan definisi istilah-istilah penting seperti "Indonesia", "Sri Lanka", "Negara pihak pada Persetujuan", "orang dan badan", "perseroan", "perusahaan", "lalu lintas internasional", "warganegara", dan "pejabat yang berwenang".
Penduduk: Menentukan kriteria untuk menentukan status penduduk suatu Negara pihak pada Persetujuan.
Bentuk Usaha Tetap: Mendefinisikan "bentuk usaha tetap" dan memberikan contoh-contohnya.
Penghasilan dari Harta Tak Gerak: Mengatur pengenaan pajak atas penghasilan yang diperoleh dari harta tak gerak.
Laba Usaha: Mengatur pengenaan pajak atas laba perusahaan.
Perkapalan dan Pengangkutan Udara: Mengatur pengenaan pajak atas laba dari pengoperasian kapal dan pesawat udara dalam lalu lintas internasional.
Perusahaan yang Mempunyai Hubungan Istimewa: Mengatur pengenaan pajak dalam kasus perusahaan yang memiliki hubungan istimewa.
Dividen, Bunga, dan Royalti: Mengatur pengenaan pajak atas dividen, bunga, dan royalti.
Keuntungan dari Pemindahtanganan Harta: Mengatur pengenaan pajak atas keuntungan dari pemindahtanganan harta.
Pekerjaan Bebas dan Pekerjaan dalam Hubungan Kerja: Mengatur pengenaan pajak atas penghasilan dari pekerjaan bebas dan pekerjaan dalam hubungan kerja.
Penghasilan Para Direktur, Seniman dan Olahragawan: Mengatur pengenaan pajak atas penghasilan para direktur, seniman, dan olahragawan.
Pensiun dan Jaminan Sosial: Mengatur pengenaan pajak atas pensiun dan jaminan sosial.
Jabatan Pemerintah, Guru dan Peneliti, Siswa dan Peserta Latihan: Mengatur pengenaan pajak atas penghasilan yang diterima oleh pejabat pemerintah, guru, peneliti, siswa, dan peserta latihan.
Pencegahan Pajak Berganda: Menjelaskan mekanisme pencegahan pajak berganda.
Non-Diskriminasi: Menjamin non-diskriminasi dalam pengenaan pajak.
Tata Cara Persetujuan Bersama: Menetapkan prosedur untuk menyelesaikan masalah perpajakan melalui persetujuan bersama.
Pertukaran Informasi: Mengatur pertukaran informasi antara pejabat yang berwenang dari kedua Negara.

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PRESIDENT OF THE REPUBLIC OF INDONESIA

PRESIDENTIAL DECREE OF THE REPUBLIC OF INDONESIA
NUMBER 6 OF 1994
CONCERNING
RATIFICATION OF THE AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND
THE SOCIALIST DEMOCRATIC REPUBLIC OF SRI LANKA REGARDING
THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF
FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

\n\n \n \n

Considering:

that in Colombo, Sri Lanka, on February 3, 1993, the Government of the Republic of Indonesia signed the Agreement between the Republic of Indonesia and the Socialist Democratic Republic of Sri Lanka regarding the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, as a result of negotiations between the Delegations of the Government of the Republic of Indonesia and the Government of the Socialist Democratic Republic of Sri Lanka;
that in connection with this, and in accordance with the

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