[{"_1":2,"_128":-5,"_129":-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","d2b636af-eca4-4ce5-9d97-9b24720e18b1","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Peraturan Pemerintah (PP) Nomor 29 Tahun 1996 tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Persewaan Tanah Dan/Atau Bangunan","short_title","Peraturan Pemerintah (PP) No. 29 Tahun 1996","number","29","year","1996","published_date","1996-04-18","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","Pembayaran Pajak Penghasilan Atas Penghasilan Dari Persewaan 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


1996
Peraturan Pemerintah (PP) NO. 29, LN. 1996, LL Setkab : 5 HLM
Peraturan Pemerintah (PP) TENTANG Pembayaran Pajak Penghasilan Atas Penghasilan Dari Persewaan Tanah Dan/Atau Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 18 April 1996. \n \n

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Peraturan Pemerintah ini bertujuan untuk mengatur pembayaran Pajak Penghasilan atas penghasilan dari persewaan tanah dan/atau bangunan, yang merupakan objek Pajak Penghasilan berdasarkan Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan. Orang pribadi atau badan yang menerima penghasilan dari persewaan tanah dan/atau bangunan wajib melunasi Pajak Penghasilan tersebut. Pajak Penghasilan yang diterima oleh Wajib Pajak badan adalah sebesar 6% dari jumlah bruto nilai persewaan dan bersifat final, sedangkan untuk Wajib Pajak orang pribadi adalah sebesar 10% dan juga bersifat final. Pembayaran pajak dapat dilakukan sendiri oleh penerima penghasilan atau dipotong oleh penyewa yang bertindak sebagai pemotong pajak.

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Dalam hal penghasilan dari persewaan tanah dan/atau bangunan yang diterima mulai 1 Januari 1996 sampai dengan berlakunya Peraturan Pemerintah ini telah dipotong Pajak Penghasilan sesuai Pasal 23 UU Nomor 7 Tahun 1983, maka pemotongan tersebut bersifat final jika jumlahnya sama atau lebih besar dari yang ditetapkan dalam Pasal 3.
Jika pemotongan Pajak Penghasilan lebih kecil dari yang ditetapkan dalam Pasal 3 atau belum dipotong, Wajib Pajak harus membayar sendiri kekurangan tersebut, dan pembayaran bersifat final.
Jika kewajiban pembayaran tidak dipenuhi, penghasilan dikenakan Pajak Penghasilan berdasarkan tarif umum sesuai Pasal 17 UU Nomor 7 Tahun 1983 dan dikenakan sanksi sesuai ketentuan yang berlaku.

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Apabila kewajiban pembayaran Pajak Penghasilan tidak dipenuhi, maka penghasilan dari persewaan tanah dan/atau bangunan dikenakan Pajak Penghasilan berdasarkan tarif umum dan dikenakan sanksi sesuai ketentuan yang berlaku.

","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PP No. 34 Tahun 2017 tentang Pajak Penghasilan atas Penghasilan dari Persewaan Tanah dan/atau Bangunan","link","https://peraturan.bpk.go.id/Details/64693/pp-no-34-tahun-2017","69810ef0-55bb-480e-8621-be581769f374","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[109],{"_96":110,"_98":111,"_36":112},"PP No. 5 Tahun 2002 tentang Perubahan Atas Peraturan Pemerintah Nomor 29 Tahun 1996 Tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Persewaan Tanah Dan/Atau Bangunan","https://peraturan.bpk.go.id/Details/52369/pp-no-5-tahun-2002","e9e7400b-0776-43e6-81a1-4b58eda9ded0","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 29 OF 1996
REGARDING
INCOME TAX PAYMENT ON INCOME
FROM LEASING OF LAND AND/OR BUILDINGS

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that based on Article 4 paragraph (1) letter i of Law Number 7 of 1983 concerning Income Tax as amended lastly by Law Number 10 of 1994, income from leasing of land and/or buildings is an object of Income Tax;
that individuals or entities that receive or obtain income from leasing of land and/or buildings are obliged to pay Income Tax on such income;
that to improve taxpayer compliance in fulfilling Income Tax obligations on such income and in accordance with Article 4 paragraph (2) of Law Number 7 of 1983 concerning Income Tax as amended lastly by Law Number 10 of 1994, it is deemed necessary to regulate the payment of Income Tax on income from leasing of land and/or buildings by

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