[{"_1":2,"_118":-5,"_119":-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","e40c462b-bf08-4990-9955-db4dfb705c07","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"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":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Undang-undang Darurat Nomor 36 Tahun 1950 tentang Penetapan Berlakunya Undang-Undang, Undang-Undang Darurat dan Ordonansi-Ordonansi Mengenai Masalah-Masalah Pajak Dikeluarkan Sebelum Pembentukan Negara Kesatuan Republik Indonesia","short_title","Undang-undang Darurat No. 36 Tahun 1950","number","36","year","1950","published_date","1950-12-30","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","29a3eb5d-4138-4e49-bc82-02f27401caa4","type",{"_54":60,"_55":63,"_64":65},"Undang-undang Darurat","short_name","UUDrt","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Penetapan Berlakunya Undang-Undang, Undang-Undang Darurat dan Ordonansi-Ordonansi Mengenai Masalah-Masalah Pajak Dikeluarkan Sebelum Pembentukan Negara Kesatuan Republik Indonesia","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1950
Undang-undang Darurat NO. 36, LL SETNEG : 2 HLM.
Undang-undang Darurat TENTANG Penetapan Berlakunya Undang-Undang, Undang-Undang Darurat dan Ordonansi-Ordonansi Mengenai Masalah-Masalah Pajak Dikeluarkan Sebelum Pembentukan Negara Kesatuan Republik Indonesia
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang Darurat ini mulai berlaku pada tanggal 30 Desember 1950. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Ordonansi \"Pajak Untung Perang 1939\" ditetapkan oleh Pemerintah Hindia Belanda dulu, dimuat dalam Staatsblad 1939 Nomor 81, setelah diubah dan ditambah terakhir dalam Staatsblad 1941 Nomor 489.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Undang-Undang Darurat ini diterbitkan untuk menetapkan peraturan pajak yang seragam di seluruh Indonesia, termasuk daerah-daerah Swapraja, guna mengatasi ketidakpastian hukum dan menyederhanakan administrasi perpajakan. Hal ini dilakukan mengingat pentingnya pemungutan pajak yang konsisten dan merata di seluruh wilayah Indonesia.

Ketentuan Substansial

Undang-Undang ini menetapkan bahwa berbagai undang-undang, undang-undang darurat, dan ordonansi mengenai pajak yang telah ada sebelum pembentukan Negara Kesatuan Republik Indonesia akan berlaku di seluruh Indonesia mulai 1 Januari 1951. Ini termasuk pajak radio, pajak pembangunan, pajak peredaran, dan berbagai ordonansi pajak lainnya yang sebelumnya diterapkan oleh Pemerintah Hindia Belanda dan Republik Indonesia Serikat. Dengan demikian, peraturan ini menghapuskan peraturan pajak yang berbeda-beda di berbagai daerah dan menggantinya dengan satu sistem yang seragam.

","transitional_provisions","1. Undang-undang, Undang-undang darurat, Peraturan-peraturan Pemerintah atau Ordonansi-ordonansi lain yang memuat peraturan mengenai masalah yang telah diatur dalam Undang-undang ini mulai dengan tanggal 1 Januari 1951 tidak berlaku lagi.","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 NUMBER 36 OF 1950
CONCERNING
ENACTMENT OF LAWS, EMERGENCY LAWS AND
ORDINANCES REGARDING TAX MATTERS ISSUED
BEFORE THE FORMATION OF THE UNITARY STATE OF THE REPUBLIC OF INDONESIA

President of the Republic of Indonesia,

Considering :	that for the collection of important taxes, uniform regulations are needed for all of Indonesia; that due to urgent circumstances, these regulations need to be enacted immediately;
In view of :	Articles 96, 117, 131, 132, 133 and 142 of the Provisional Constitution of the Republic of Indonesia;

DECIDES:

To stipulate :

EMERGENCY LAW CONCERNING THE ENACTMENT OF LAWS,
EMERGENCY LAWS AND ORDINANCES REGARDING
TAX MATTERS, ISSUED BEFORE THE FORMATION OF THE UNITARY STATE OF THE REPUBLIC OF
INDONESIA.

Article 1.

The laws, emergency laws, government regulations and ordinances mentioned below, starting from January 1, 1951, apply to all of Indonesia, including regions that have the right to

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