[{"_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","d5cad4f4-f8f7-4e32-87ed-f88643e25f09","regulationData",{"_36":33,"_37":38,"_115":116,"_117":118},"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,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":91,"_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","Undang-undang Darurat Nomor 14 Tahun 1951 tentang Pemungutan Pajak Verponding atas Tahun 1951","short_title","Undang-undang Darurat No. 14 Tahun 1951","number","14","year","1951","published_date","1951-09-10","effective_date","1951-01-01","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","29a3eb5d-4138-4e49-bc82-02f27401caa4","type",{"_55":61,"_56":64,"_65":66},"Undang-undang Darurat","short_name","UUDrt","subjects",[69],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pemungutan Pajak Verponding atas Tahun 1951","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1951
Undang-undang Darurat NO. 14, LN.1951/NO.86, TLN NO.151, LL SETNEG : 3 HLM.
Undang-undang Darurat TENTANG Pemungutan Pajak Verponding atas Tahun 1951
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang Darurat ini mulai berlaku pada tanggal 01 Januari 1951. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Ordonansi Pajak Verponding 1928 sebagaimana diubah dan ditambah terakhir dengan Ordonansi dalam Staatsblad 1937 No. 153, selama tahun takwim 1951 tidak dijalankan.\n\nPeraturan ini mengubah:\n(-)","scope_and_parties","policy_content","Undang-Undang Darurat No. 14 Tahun 1951 ini diterbitkan untuk mengatur pemungutan Pajak Verponding atas tahun 1951. Latar belakang penerbitan undang-undang ini adalah karena keadaan istimewa pasca pendudukan Jepang yang menghambat pelaksanaan pemungutan pajak sesuai Ordonansi Verponding 1928. Tujuannya adalah untuk memastikan pemungutan pajak tetap berlangsung meskipun peninjauan kembali ordonansi belum dapat dilakukan. Ketentuan substansial dari undang-undang ini meliputi penyesuaian masa pajak menjadi satu tahun kalender 1951, serta pengecualian dan perubahan teknis terhadap beberapa pasal dalam Ordonansi Verponding 1928. Kepala Jawatan Pajak diberi kewenangan untuk menetapkan aturan tidak memungut pajak atas barang yang hasilnya tidak diperoleh selama masa pajak.","transitional_provisions","1. Undang-undang Darurat ini mulai berlaku pada hari sesudah hari pengundangannya dan mempunyai kekuatan surut hingga 1 Januari 1951.","sanctions","(-)","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

EMERGENCY LAW OF THE REPUBLIC OF INDONESIA
NUMBER 14 OF 1951
CONCERNING
THE COLLECTION OF VERPONDING TAX FOR THE YEAR 1951

President of the Republic of Indonesia,

Considering :

that the circumstances that led to the enactment of special regulations regarding Verponding Tax from 1947 up to and including 1950 (Staatsblad 1947 No. 132, Staatsblad 1948 No. 148 and 430, Staatsblad 1946 No. 436) still persist without the slightest reduction;
that for the collection of Verponding Tax for the year 1951, while awaiting the review of the entire 1928 Verponding Ordinance, temporary regulations must also be established;
that due to urgent circumstances, these regulations need to be established immediately;

In view of :

Articles 96 and 117 of the Provisional Constitution of the Republic of Indonesia;

Decides:

To stipulate :

AN EMERGENCY LAW CONCERNING THE COLLECTION OF VERPONDING TAX FOR THE YEAR 1951.

Article I.

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