[{"_1":2,"_124":-5,"_125":-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","f6e3551a-9874-464e-a21f-fa8c588ce360","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":84,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Menteri Keuangan Nomor 107/PMK.011/2013 Tahun 2013 tentang Tata Cara Penghitungan, Penyetoran, dan Pelaporan Pajak Penghasilan atas Penghasilan Dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu","short_title","Peraturan Menteri Keuangan (PMK) Nomor 107/PMK.011/2013","number","107/PMK.011/2013","year","2013","published_date","2013-07-30","effective_date","2013-08-06","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","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[69],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Penghitungan, Penyetoran, dan Pelaporan Pajak Penghasilan atas Penghasilan Dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto 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


2013
Peraturan Menteri Keuangan (PMK) NO. 107/PMK.011/2013, BN 2013/ NO 984; PERATURAN.GO.ID : 9 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Penghitungan, Penyetoran, dan Pelaporan Pajak Penghasilan atas Penghasilan Dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 06 Agustus 2013. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 107/PMK.011/2013 ini ditetapkan untuk melaksanakan Pasal 9 Peraturan Pemerintah Nomor 46 Tahun 2013. Tujuannya adalah untuk mengatur tata cara penghitungan, penyetoran, dan pelaporan Pajak Penghasilan atas penghasilan dari usaha yang diterima atau diperoleh Wajib Pajak dengan peredaran bruto tertentu. Peraturan ini menetapkan bahwa Pajak Penghasilan bersifat final dikenakan atas penghasilan dari usaha bagi Wajib Pajak orang pribadi atau badan yang tidak termasuk bentuk usaha tetap, dengan peredaran bruto tidak melebihi Rp4.800.000.000,00 dalam satu tahun pajak. Peraturan ini juga mengatur pengecualian bagi Wajib Pajak yang melakukan kegiatan usaha tertentu dan menetapkan tarif Pajak Penghasilan final sebesar 1%. Selain itu, peraturan ini memberikan ketentuan mengenai pembebasan dari pemotongan dan/atau pemungutan Pajak Penghasilan oleh pihak lain melalui Surat Keterangan Bebas.

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1. Ketentuan mengenai pengenaan Pajak Penghasilan yang bersifat final diberlakukan sama dengan mulai berlakunya Peraturan Pemerintah Nomor 46 Tahun 2013.
2. Ketentuan mengenai pelaporan Surat Pemberitahuan Masa Pajak Penghasilan diberlakukan mulai masa pajak Januari 2014.

","sanctions","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 99/PMK.03/2018 tentang Pelaksanaan Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu","link","https://peraturan.bpk.go.id/Details/113143/pmk-no-99pmk032018","16c5384c-0b8e-4fcc-8d7a-a3aa0b2b8a83","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA
No.984, 2013
MINISTRY OF FINANCE. Income. Tax.
Reporting. Taxpayer. Procedures.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 107/PMK.011/2013
ABOUT
PROCEDURES FOR CALCULATION, PAYMENT, AND REPORTING OF TAX
INCOME ON INCOME FROM BUSINESS RECEIVED OR
OBTAINED BY TAXPAYERS WHO HAVE
CERTAIN GROSS TURNOVER

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to implement Article 9 of Regulation
Government Number 46 of 2013 concerning Income
Tax on Income from Business Received
or Obtained by Taxpayers Who Have Turnover
Certain Gross, it is necessary to stipulate a Regulation of the Minister
Finance concerning Procedures for Calculation, Payment,
and Reporting of Income Tax on Income from
Business Received or Obtained by Taxpayers who
Have Certain Gross Turnover;

In view of:

Law Number 6 of 1983 concerning
General

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