[{"_1":2,"_143":-5,"_144":-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","e3bc3d7c-185b-4fad-8030-808327585a64","regulationData",{"_36":33,"_37":38,"_139":140,"_141":142},"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,"_78":79,"_80":81,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":-5,"_92":93,"_94":95,"_96":97,"_98":99,"_106":107,"_112":113,"_114":115,"_116":117,"_118":119,"_128":129,"_130":131,"_132":133,"_134":135,"_136":-5,"_137":138},"title","Peraturan Pemerintah (PP) 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. 1 Tahun 2007","number","1","year","2007","published_date","2007-01-02","effective_date","2006-01-01","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",[69,72,75],{"_55":70,"_56":71,"_58":-5},"08d47910-8898-4f93-abec-3bdaafd3376a","Investasi & Penanaman Modal",{"_55":73,"_56":74,"_58":-5},"54d08c24-6ebe-45ac-aceb-ef774a10c175","Badan Usaha & Perdagangan",{"_55":76,"_56":77,"_58":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","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


2007
Peraturan Pemerintah (PP) NO. 1, LN. 2007 No. 1, TLN No. 4675, LL SETNEG : 7 HLM
Peraturan Pemerintah (PP) 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 01 Januari 2006. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 148 Tahun 2000 tentang Fasilitas Pajak Penghasilan untuk Penanaman Modal di Bidang-bidang Usaha Tertentu dan/atau di Daerah-daerah Tertentu.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini bertujuan untuk mendorong pertumbuhan ekonomi, pemerataan pembangunan, dan percepatan pembangunan di bidang-bidang usaha tertentu dan/atau daerah-daerah tertentu melalui pemberian fasilitas Pajak Penghasilan kepada Wajib Pajak yang melakukan penanaman modal. Hal ini dilakukan untuk menyesuaikan dengan tuntutan dan perkembangan keadaan yang tidak lagi sesuai dengan peraturan sebelumnya.

Ketentuan Substansial: Peraturan ini memberikan fasilitas Pajak Penghasilan kepada Wajib Pajak badan dalam negeri berbentuk perseroan terbatas dan koperasi yang melakukan penanaman modal di bidang-bidang usaha tertentu dan/atau daerah-daerah tertentu. Fasilitas yang diberikan meliputi pengurangan penghasilan neto, penyusutan dan amortisasi yang dipercepat, pengenaan Pajak Penghasilan atas dividen, dan kompensasi kerugian yang lebih lama dari 5 tahun. Peraturan ini juga menetapkan bahwa Menteri Keuangan akan menerbitkan keputusan pemberian fasilitas setelah mempertimbangkan usulan dari Kepala Badan Koordinasi Penanaman Modal.

","transitional_provisions","1. Wajib Pajak yang telah memperoleh fasilitas perpajakan atas kegiatan usaha di Kawasan Pengembangan Ekonomi Terpadu (KAPET) berdasarkan Peraturan Pemerintah Nomor 20 Tahun 2000, sebagaimana telah diubah dengan Peraturan Pemerintah Nomor 147 Tahun 2000, tidak lagi diberikan fasilitas perpajakan sebagaimana dimaksud dalam Peraturan Pemerintah ini.","sanctions","1. Apabila Wajib Pajak yang telah mendapatkan fasilitas tidak memenuhi ketentuan Pasal 3, maka fasilitas yang telah diberikan dicabut dan dikenakan sanksi sesuai ketentuan peraturan perundang-undangan perpajakan yang berlaku.","revokes",[100],{"_101":102,"_103":104,"_36":105},"text","PP No. 148 Tahun 2000 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/54033/pp-no-148-tahun-2000","461e5394-f32b-4148-9982-ef66b059f5ab","revoked_by",[108],{"_101":109,"_103":110,"_36":111},"PP No. 18 Tahun 2015 tentang Fasilitas Pajak Penghasilan Untuk Penanaman Modal Di Bidang-bidang Usaha Tertentu Dan Atau Di Daerah-daerah Tertentu","https://peraturan.bpk.go.id/Details/5582/pp-no-18-tahun-2015","4e345d8a-bf90-4a90-9e9a-a748d27eea2a","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[120,124],{"_101":121,"_103":122,"_36":123},"PP No. 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","https://peraturan.bpk.go.id/Details/5185/pp-no-52-tahun-2011","dc5c3100-5f80-434a-85a5-7270b47bf121",{"_101":125,"_103":126,"_36":127},"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","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 1 OF 2007
CONCERNING
INCOME TAX FACILITIES FOR INVESTMENT
IN CERTAIN BUSINESS FIELDS AND/OR
IN CERTAIN REGIONS

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that direct investment, both through foreign investment
and domestic investment, is an
important factor in encouraging economic growth,
equitable development, and accelerated
development for certain business fields
and/or certain regions;
that based on Article 31A of Law Number 7
of 1983 concerning Income Tax as amended
several times, most recently by Law
Number 17 of 2000, Taxpayers who make
investments in certain business fields
and/or in certain regions may be granted Income
Tax facilities;
that Government Regulation Number 148 of 2000
concerning Income Tax Facilities for Investment
in Certain Business Fields And/Or In Certain
Certain

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