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2010
Peraturan Pemerintah (PP) NO. 94, LN. 2010 No. 161, TLN No. 5183, LL SETNEG : 17 HLM
Peraturan Pemerintah (PP) TENTANG Penghitungan Penghasilan Kena Pajak Dan Pelunasan Pajak Penghasilan Dalam Tahun Berjalan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 30 Desember 2010. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 138 Tahun 2000 tentang Penghitungan Penghasilan Kena Pajak dan Pelunasan Pajak Penghasilan Dalam Tahun Berjalan\n\nPeraturan ini mengubah:\n(-)","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini diterbitkan untuk menyesuaikan ketentuan penghitungan Penghasilan Kena Pajak dan pelunasan Pajak Penghasilan dalam tahun berjalan, sejalan dengan perubahan Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan yang terakhir diubah dengan Undang-Undang Nomor 36 Tahun 2008. Tujuannya adalah untuk memastikan pelaksanaan perpajakan yang lebih efektif dan sesuai dengan ketentuan terbaru.

Ketentuan Substansial: Peraturan ini mengatur objek pajak, termasuk dividen dan agio saham, serta penghitungan keuntungan atau kerugian selisih kurs. Selain itu, diatur pula pembagian laba dan surplus Bank Indonesia sebagai objek pajak. Peraturan ini juga menetapkan kewajiban bagi Wajib Pajak untuk melakukan pembukuan terpisah jika memiliki penghasilan yang dikenai pajak final dan tidak final. Ketentuan mengenai pelunasan pajak dalam tahun berjalan, baik oleh Wajib Pajak sendiri maupun melalui pihak lain, juga diatur secara rinci, termasuk mekanisme pemotongan dan pemungutan pajak penghasilan.

","transitional_provisions","1. Penghitungan pajak bagi Wajib Pajak yang tahun bukunya berakhir sebelum tanggal 1 Juli 2009 dilakukan berdasarkan ketentuan dalam Undang-Undang Nomor 7 Tahun 1983 sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 17 Tahun 2000.\n2. Penghitungan pajak dalam tahun berjalan sampai dengan Desember 2008, untuk tahun pajak 2009, bagi Wajib Pajak yang tahun bukunya berakhir setelah tanggal 30 Juni 2009, dilakukan berdasarkan ketentuan dalam Undang-Undang Nomor 7 Tahun 1983 sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 17 Tahun 2000.\n3. Fasilitas perpajakan dengan jangka waktu yang terbatas yang diperoleh Wajib Pajak sebelum tanggal 1 Januari 2009 tetap berlaku sampai dengan berakhirnya jangka waktu fasilitas perpajakan tersebut.","sanctions","(-)","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","Peraturan Pemerintah (PP) Nomor 55 Tahun 2022","link","https://peraturan.bpk.go.id/Details/233488/pp-no-55-tahun-2022","22c3a073-c2bf-42e0-bf37-efff4236b5e4","partially_revokes",[],"partially_revoked_by",[105],{"_96":106,"_98":99,"_36":100},"PP No. 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak PenghasilanMencabut ketentuan Pasal 2A PP Nomor 94 Tahun 2010","amends",[],"amended_by",[111,115],{"_96":112,"_98":113,"_36":114},"PP No. 9 Tahun 2021 tentang Perlakuan Perpajakan Untuk Mendukung Kemudahan Berusaha","https://peraturan.bpk.go.id/Details/161839/pp-no-9-tahun-2021","e6a9a0b3-ce1d-4aae-9636-2839a29e7548",{"_96":116,"_98":117,"_36":118},"PP No. 45 Tahun 2019 tentang Perubahan atas Peraturan Pemerintah Nomor 94 Tahun 2010 tentang Penghitungan Penghasilan Kena Pajak dan Pelunasan Pajak Penghasilan dalam Tahun Berjalan","https://peraturan.bpk.go.id/Details/110284/pp-no-45-tahun-2019","f19388db-8dac-45f2-a7e9-f26c7e2ac3f3","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 94 OF 2010
CONCERNING
CALCULATION OF TAXABLE INCOME AND PAYMENT OF INCOME TAX IN THE CURRENT YEAR

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that with the amendment of Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax, it is necessary to adjust the provisions for calculating Taxable Income and payment of Income Tax in the current year;
that based on the considerations as referred to in letter a and to implement the provisions of Article 35 of Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax, it is necessary to

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