[{"_1":2,"_135":-5,"_136":-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","dc5c3100-5f80-434a-85a5-7270b47bf121","regulationData",{"_36":33,"_37":38,"_131":132,"_133":134},"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":91,"_92":93,"_94":95,"_96":97,"_104":105,"_106":107,"_108":109,"_118":119,"_120":121,"_122":123,"_124":125,"_126":127,"_128":-5,"_129":130},"title","Peraturan Pemerintah (PP) Nomor 52 Tahun 2011 tentang Perubahan Kedua Atas Peraturan Pemerintah Nomor 1 Tahun 2007 Tentang Fasilitas Pajak Penghasilan Untuk Penanaman Modal Di Bidang Bidang Usaha Tertentu Dan Atau Di Daerah Daerah Tertentu","short_title","Peraturan Pemerintah (PP) No. 52 Tahun 2011","number","52","year","2011","published_date","2011-12-22","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",[68,71],{"_54":69,"_55":70,"_57":-5},"08d47910-8898-4f93-abec-3bdaafd3376a","Investasi & Penanaman Modal",{"_54":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan Kedua Atas Peraturan Pemerintah Nomor 1 Tahun 2007 Tentang Fasilitas Pajak Penghasilan Untuk Penanaman Modal Di Bidang Bidang Usaha Tertentu Dan Atau Di Daerah Daerah Tertentu","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2011
Peraturan Pemerintah (PP) NO. 52, LN. 2011 No. 133, TLN No. 5264, LL SETNEG : 7 HLM
Peraturan Pemerintah (PP) TENTANG Perubahan Kedua Atas Peraturan Pemerintah Nomor 1 Tahun 2007 Tentang Fasilitas Pajak Penghasilan Untuk Penanaman Modal Di Bidang Bidang Usaha Tertentu Dan Atau Di Daerah Daerah Tertentu
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 22 Desember 2011. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Pemerintah Nomor 1 Tahun 2007 tentang Fasilitas Pajak Penghasilan untuk Penanaman Modal di Bidang-bidang Usaha Tertentu dan/atau di Daerah-daerah Tertentu, sebagaimana telah diubah dengan Peraturan Pemerintah Nomor 62 Tahun 2008.","scope_and_parties","policy_content","Peraturan Pemerintah ini bertujuan untuk meningkatkan investasi langsung guna mendorong pertumbuhan ekonomi dan pemerataan pembangunan di bidang usaha dan daerah tertentu. Perubahan ini mencakup penyesuaian fasilitas Pajak Penghasilan bagi Wajib Pajak badan dalam negeri yang melakukan penanaman modal. Fasilitas tersebut meliputi pengurangan penghasilan neto, penyusutan dan amortisasi dipercepat, pengenaan Pajak Penghasilan atas dividen, dan kompensasi kerugian yang lebih lama. Selain itu, peraturan ini menambahkan ketentuan baru yang memungkinkan Wajib Pajak memanfaatkan fasilitas setelah merealisasikan 80% dari rencana penanaman modal. Juga, Wajib Pajak dengan izin penanaman modal sebelum peraturan ini berlaku dapat memperoleh fasilitas jika memenuhi syarat tertentu.","transitional_provisions","1. Wajib Pajak yang telah memiliki izin penanaman modal sebelum berlakunya Peraturan Pemerintah ini dapat diberikan fasilitas Pajak Penghasilan sepanjang memiliki rencana penanaman modal paling sedikit Rp1.000.000.000.000,00 dan belum beroperasi secara komersial pada saat Peraturan Pemerintah ini berlaku. 2. Wajib Pajak yang telah mendapatkan keputusan pemberian fasilitas Pajak Penghasilan berdasarkan Peraturan Pemerintah Nomor 1 Tahun 2007 sebelum berlakunya Peraturan Pemerintah ini, tidak berlaku ketentuan sebagaimana dimaksud dalam Pasal 2 ayat (2a).","sanctions","(-)","revokes",[],"revoked_by",[98],{"_99":100,"_101":102,"_36":103},"text","PP No. 18 Tahun 2015 tentang Fasilitas Pajak Penghasilan Untuk Penanaman Modal Di Bidang-bidang Usaha Tertentu Dan Atau Di Daerah-daerah Tertentu","link","https://peraturan.bpk.go.id/Details/5582/pp-no-18-tahun-2015","4e345d8a-bf90-4a90-9e9a-a748d27eea2a","partially_revokes",[],"partially_revoked_by",[],"amends",[110,114],{"_99":111,"_101":112,"_36":113},"PP No. 62 Tahun 2008 tentang Perubahan Atas Peraturan Pemerintah Nomor 1 Tahun 2007 Tentang Fasilitas Pajak Penghasilan Untuk Penanaman Modal Di Bidang Bidang Usaha Tertentu Dan Atau Di Daerah Daerah Tertentu","https://peraturan.bpk.go.id/Details/4878/pp-no-62-tahun-2008","f5f08c70-5afd-4f63-b7dd-2d20be106c0d",{"_99":115,"_101":116,"_36":117},"PP No. 1 Tahun 2007 tentang Fasilitas Pajak Penghasilan Untuk Penanaman Modal Di Bidang Bidang Usaha Tertentu Dan Atau Di Daerah Daerah Tertentu","https://peraturan.bpk.go.id/Details/4721/pp-no-1-tahun-2007","e3bc3d7c-185b-4fad-8030-808327585a64","amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 52 OF 2011
CONCERNING
SECOND AMENDMENT TO GOVERNMENT REGULATION NUMBER 1 OF 2007 CONCERNING INCOME TAX FACILITIES FOR INVESTMENT IN CERTAIN BUSINESS FIELDS AND/OR IN CERTAIN AREAS

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to further increase direct investment activities to encourage economic growth, as well as for equitable distribution and acceleration of development for certain business fields and/or certain areas, it is necessary to amend Government Regulation Number 1 of 2007 concerning Income Tax Facilities for Investment in Certain Business Fields and/or in Certain Areas as amended by Government Regulation Number 62 of 2008;
that based on the considerations as referred to in letter a, it is necessary to stipulate a Government Regulation concerning the Second Amendment to Government Regulation Number 1

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