[{"_1":2,"_117":-5,"_118":-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","de66df18-2b9e-4d7d-814f-b2b87ee44770","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"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":83,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":-5,"_111":112},"title","Peraturan Menteri Keuangan Nomor 254/PMK.03/2010 Tahun 2010 tentang Tata Cara Pembebanan Zakat atau Sumbangan Keagamaan yang Sifatnya Wajib yang Dapat Dikurangkan Dari Penghasilan Bruto","short_title","Peraturan Menteri Keuangan (PMK) Nomor 254/PMK.03/2010","number","254/PMK.03/2010","year","2010","published_date","2010-12-28","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_54":51,"_55":56,"_57":58},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_54":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Pembebanan Zakat atau Sumbangan Keagamaan yang Sifatnya Wajib yang Dapat Dikurangkan Dari Penghasilan Bruto","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2010
Peraturan Menteri Keuangan (PMK) NO. 254/PMK.03/2010, BN.2010/NO.668, https://peraturan.go.id/: 5 hlm
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pembebanan Zakat atau Sumbangan Keagamaan yang Sifatnya Wajib yang Dapat Dikurangkan Dari Penghasilan Bruto
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 28 Desember 2010. \n \n

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Peraturan Menteri Keuangan ini ditetapkan untuk melaksanakan ketentuan Pasal 3 Peraturan Pemerintah Nomor 60 Tahun 2010, yang mengatur tata cara pembebanan zakat atau sumbangan keagamaan yang sifatnya wajib dan dapat dikurangkan dari penghasilan bruto. Tujuannya adalah untuk memberikan panduan bagi Wajib Pajak dalam mengurangi zakat atau sumbangan keagamaan dari penghasilan bruto mereka. Ketentuan ini berlaku untuk Wajib Pajak orang pribadi dan badan dalam negeri, baik yang beragama Islam maupun agama lain yang diakui di Indonesia. Zakat atau sumbangan keagamaan harus dibayarkan kepada badan atau lembaga yang dibentuk atau disahkan oleh Pemerintah. Pembayaran zakat atau sumbangan dapat berupa uang atau yang disetarakan dengan uang, dan harus didukung oleh bukti-bukti yang sah. Pengurangan ini harus dilaporkan dalam Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan. Jika zakat atau sumbangan belum dibayar pada saat pelaporan, pengurangan dapat dilakukan pada tahun pajak pembayaran dilakukan.

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Pada saat Peraturan Menteri Keuangan ini mulai berlaku, perlakuan perpajakan untuk zakat atau sumbangan keagamaan yang sifatnya wajib yang dilaksanakan sejak tanggal 1 Januari 2009, berlaku ketentuan dalam Peraturan Menteri Keuangan ini.

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STATE GAZETTE
REPUBLIC OF INDONESIA

No.668, 2010
MINISTRY OF FINANCE. Zakat. Religious Donations. Procedures. Imposition.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 254/PMK.03/2010
CONCERNING
PROCEDURES FOR IMPOSING ZAKAT OR RELIGIOUS DONATIONS
OF A MANDATORY NATURE THAT CAN BE DEDUCTED
FROM GROSS INCOME

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:	\n \n that to implement the provisions of Article 3 of Government Regulation Number 60 of 2010 concerning Zakat or Religious Donations of a Mandatory Nature that Can Be Deducted from Gross Income, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Imposing Zakat or Religious Donations of a Mandatory Nature that Can Be Deducted from Gross Income; \n \n
In view of:	\n \n Law Number 6 of 1983 concerning

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