[{"_1":2,"_132":-5,"_133":-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","dcc46567-b749-4d54-ba6a-4557bc2471f2","regulationData",{"_36":33,"_37":38,"_128":129,"_130":131},"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,"_97":98,"_99":100,"_101":102,"_103":104,"_111":112,"_117":118,"_119":120,"_121":122,"_123":124,"_125":-5,"_126":127},"title","Peraturan Pemerintah (PP) Nomor 40 Tahun 2009 tentang Perubahan Atas Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi","short_title","Peraturan Pemerintah (PP) No. 40 Tahun 2009","number","40","year","2009","published_date","2009-06-04","effective_date","2009-08-01","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","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},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan",{"_55":73,"_56":74,"_58":-5},"f79a5511-d11e-4751-9dce-a00910dd74ab","Konstruksi & Infrastruktur","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan Atas Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2009
Peraturan Pemerintah (PP) NO. 40, LN. 2009 No. 83, TLN No. 5014, LL SETNEG : 6 HLM
Peraturan Pemerintah (PP) TENTANG Perubahan Atas Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 01 Agustus 2009. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Pemerintah Nomor 51 Tahun 2008 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi.","scope_and_parties","policy_content","Peraturan Pemerintah Nomor 40 Tahun 2009 ini bertujuan untuk memberikan kemudahan dalam pengenaan Pajak Penghasilan atas penghasilan dari usaha jasa konstruksi dan menjaga iklim usaha sektor jasa konstruksi agar tetap kondusif. Peraturan ini mengubah ketentuan dalam Peraturan Pemerintah Nomor 51 Tahun 2008 dengan menambahkan Pasal 10A, 10B, dan 10C. Ketentuan baru ini mengatur pengenaan Pajak Penghasilan berdasarkan tanggal penandatanganan kontrak dan penyelesaian pekerjaan. Pajak Penghasilan dikenakan secara final untuk usaha kecil dengan nilai pengadaan sampai Rp1.000.000.000,00. Besaran pajak yang terutang ditetapkan sebesar 4% untuk jasa perencanaan dan pengawasan konstruksi, serta 2% untuk jasa pelaksanaan konstruksi.","transitional_provisions","1. Terhadap kontrak yang ditandatangani sebelum 1 Agustus 2008, pembayaran kontrak sampai 31 Desember 2008 dikenakan Pajak Penghasilan berdasarkan ketentuan lama.\n2. Kontrak yang ditandatangani sejak 1 Agustus 2008 dikenakan Pajak Penghasilan berdasarkan ketentuan baru.\n3. Kerugian usaha jasa konstruksi sampai Tahun Pajak 2008 hanya dapat dikompensasikan sampai Tahun Pajak 2008.","sanctions","(-)","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[105],{"_106":107,"_108":109,"_36":110},"text","PP No. 51 Tahun 2008 tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi","link","https://peraturan.bpk.go.id/Details/4865/pp-no-51-tahun-2008","1776bf3b-9718-42ee-8d32-e5f1dc57b323","amended_by",[113],{"_106":114,"_108":115,"_36":116},"PP No. 9 Tahun 2022 tentang Perubahan Kedua atas Peraturan Pemerintah Nomor 51 Tahun 2008 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi","https://peraturan.bpk.go.id/Details/199710/pp-no-9-tahun-2022","8e471516-50df-4aa5-ba08-b66dcf16dfcb","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 40 OF 2009
CONCERNING
AMENDMENT TO GOVERNMENT REGULATION NUMBER 51 OF 2008
CONCERNING INCOME TAX ON INCOME
FROM CONSTRUCTION SERVICES BUSINESS

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to provide convenience in the imposition of Income Tax on income from construction services business and to maintain a conducive business climate in the construction services sector, it is necessary to make adjustments to the provisions as stipulated in Government Regulation Number 51 of 2008 concerning Income Tax on Income from Construction Services Business;
that based on the considerations as referred to in letter a, it is necessary to stipulate a Government Regulation concerning Amendments to Government Regulation Number 51 of 2008 concerning Income Tax on Income from Construction Services Business;

In view of:

Article 5

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