[{"_1":2,"_144":-5,"_145":-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","d3111a89-15ba-4bcd-93ec-f8dff73012c5","regulationData",{"_36":33,"_37":38,"_140":141,"_142":143},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_75":76,"_77":78,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":-5,"_89":90,"_91":92,"_93":94,"_95":96,"_103":104,"_109":110,"_111":112,"_113":114,"_115":116,"_129":130,"_131":132,"_133":134,"_135":136,"_137":-5,"_138":139},"title","Peraturan Pemerintah (PP) Nomor 48 Tahun 1994 tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan/Atau Bangunan","short_title","Peraturan Pemerintah (PP) No. 48 Tahun 1994","number","48","year","1994","published_date","1994-12-27","effective_date","1995-01-01","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_55":52,"_56":57,"_58":59},"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",{"_55":61,"_56":64,"_65":66},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[69,72],{"_55":70,"_56":71,"_58":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_55":73,"_56":74,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","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


1994
Peraturan Pemerintah (PP) NO. 48, LN. 1994 No. 77 , TLN No. 3580, LL SETNEG : 10 HLM
Peraturan Pemerintah (PP) 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 01 Januari 1995. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 3 Tahun 1994 tentang Pembayaran Pajak Penghasilan Dalam Tahun Berjalan atas Penghasilan Dari Pengalihan Hak Atas Tanah atau Tanah dan Bangunan","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Peraturan ini dibuat untuk mengatur pembayaran Pajak Penghasilan atas penghasilan dari pengalihan hak atas tanah dan/atau bangunan, guna meningkatkan kepatuhan Wajib Pajak sesuai dengan ketentuan dalam Undang-Undang Pajak Penghasilan.

Ketentuan Substansial

Peraturan ini menetapkan bahwa setiap penghasilan dari pengalihan hak atas tanah dan/atau bangunan wajib dikenakan Pajak Penghasilan. Pengalihan hak ini mencakup berbagai bentuk transaksi seperti penjualan, tukar-menukar, dan hibah. Pembayaran pajak harus dilakukan sebelum akta atau perjanjian ditandatangani oleh pejabat berwenang. Pejabat tersebut wajib melaporkan transaksi kepada Direktur Jenderal Pajak. Pajak yang dikenakan adalah sebesar 5% dari nilai pengalihan, dengan pengecualian tertentu seperti pengalihan kepada pemerintah atau dalam kasus hibah kepada keluarga atau badan sosial.

","transitional_provisions","1. Apabila penghasilan atas pengalihan hak telah dilaporkan dalam Surat Pemberitahuan Tahunan Pajak Penghasilan dan Pajak Penghasilannya telah dilunasi, maka pelunasan tersebut menggantikan kewajiban pembayaran sebagaimana dimaksud dalam Pasal 4 ayat (1).\n2. Apabila Pajak Penghasilan telah dilunasi sampai dengan tanggal 31 Desember 1994 berdasarkan Peraturan Pemerintah Nomor 3 Tahun 1994, maka pelunasan tersebut menggantikan kewajiban pembayaran sebagaimana dimaksud dalam Pasal 4 ayat (1) dan dilaporkan dalam Surat Pemberitahuan Tahunan.","sanctions","1. Pejabat yang menandatangani akta, keputusan, perjanjian, kesepakatan atau risalah lelang yang tidak memenuhi ketentuan dikenakan sanksi sesuai dengan peraturan perundang-undangan yang berlaku.","revokes",[97],{"_98":99,"_100":101,"_36":102},"text","PP No. 3 Tahun 1994 tentang Pembayaran Pajak Penghasilan Dalam Tahun Berjalan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Atau Tanah Dan Bangunan","link","https://peraturan.bpk.go.id/Details/57176/pp-no-3-tahun-1994","995ed769-8768-4232-b776-738d247517b7","revoked_by",[105],{"_98":106,"_100":107,"_36":108},"PP No. 34 Tahun 2016 tentang Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah dan/atau Bangunan dan Perjanjian Pengikatan Jual Beli atas Tanah dan/atau Bangunan Beserta Perubahannya","https://peraturan.bpk.go.id/Details/5755/pp-no-34-tahun-2016","41025362-0e6c-433d-922b-807a92d1685f","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[117,121,125],{"_98":118,"_100":119,"_36":120},"PP No. 71 Tahun 2008 tentang Perubahan Ketiga Atas Peraturan Pemerintah Nomor 48 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan Atau Bangunan","https://peraturan.bpk.go.id/Details/4888/pp-no-71-tahun-2008","a34d0bac-edfe-42f7-8724-eeaadff181af",{"_98":122,"_100":123,"_36":124},"PP No. 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","https://peraturan.bpk.go.id/Details/54569/pp-no-79-tahun-1999","c4046a5a-e798-44d2-a790-a5033f2ad264",{"_98":126,"_100":127,"_36":128},"PP No. 27 Tahun 1996 tentang Perubahan Atas Peraturan Pemerintah Nomor 48 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan/Atau Bangunan","https://peraturan.bpk.go.id/Details/56573/pp-no-27-tahun-1996","3d31e01d-75da-45a1-a1f7-69e83686f085","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 48 OF 1994
CONCERNING
INCOME TAX PAYMENT ON INCOME FROM THE TRANSFER OF LAND AND/OR BUILDING RIGHTS

\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 the transfer of land and/or buildings is an Object of Income Tax;
that individuals or entities that receive or obtain income from the transfer of land and/or buildings are required to pay Income Tax on such income;
that in order to increase Taxpayer compliance in fulfilling Income Tax obligations on such income and in accordance with Article 4 paragraph (2) of Law Number 7 of 1983 as amended last by Law Number 10 of 1994, it is deemed necessary to regulate the payment of Income Tax on income from the transfer of land and/or

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