[{"_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","f7ac55ac-b05e-47a9-bc05-2661a65c7c2d","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 (UU) Nomor 22 Tahun 1964 tentang Perubahan Dan Tambahan Ordonansi Pajak Perseroan 1925","short_title","Undang-undang (UU) No. 22 Tahun 1964","number","22","year","1964","published_date","1964-11-25","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","ddc1b3d4-1a6f-400a-a0d3-4bbc9f4612dc","type",{"_54":60,"_55":63,"_64":65},"Undang-undang (UU)","short_name","UU","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan Dan Tambahan Ordonansi Pajak Perseroan 1925","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1964
Undang-undang (UU) NO. 22, LN. 1964/ No. 113 , TLN NO. 2703, LL SETNEG : 9 HLM
Undang-undang (UU) TENTANG Perubahan Dan Tambahan Ordonansi Pajak Perseroan 1925
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 25 November 1964. \n Undang-undang ini mulai berlaku pada hari diundangkannya dan untuk\r\npertama kalinya dilakukan terhadap pengenaan pajak perseroan mengenai\r\ntahun-buku yang berakhir sesudah tanggal 30 Juni 1964. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Ordonansi Pajak Perseroan 1925, sebagaimana telah diubah dan ditambah, terakhir dengan Undang-undang No. 24 Prp tahun 1959 (Lembaran-Negara tahun 1959 No. 141)","scope_and_parties","policy_content","

Undang-undang ini bertujuan untuk menyesuaikan Ordonansi Pajak Perseroan 1925 dengan kebijakan ekonomi dan keuangan jangka pendek pemerintah. Perubahan ini dilakukan untuk meningkatkan penerimaan negara dan mengatasi kesulitan dalam pemungutan pajak perseroan yang selama ini dilakukan setelah tahun buku berakhir. Undang-undang ini memperkenalkan sistem 'pay as you go' untuk memastikan pajak dibayar saat laba diperoleh. Selain itu, undang-undang ini juga mengatur pengurangan pajak untuk sumbangan kepada badan-badan tertentu dan menyesuaikan istilah-istilah lama dengan yang berlaku saat ini. Perubahan substansial termasuk penambahan wewenang bagi Menteri Urusan Pendapatan, Pembiayaan dan Pengawasan untuk menentukan laba-kena-pajak berdasarkan persentase peredaran bruto, penyesuaian tarif pajak, dan pengaturan khusus untuk badan koperasi.

","transitional_provisions","1. Undang-undang ini mulai berlaku pada hari diundangkannya dan untuk pertama kalinya dilakukan terhadap pengenaan pajak perseroan mengenai tahun-buku yang berakhir sesudah tanggal 30 Juni 1964.","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

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 22 OF 1964
CONCERNING
AMENDMENT AND SUPPLEMENT TO THE CORPORATE TAX ORDINANCE 1925

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that in order to strive for a balance between state revenue and expenditure by increasing state income in accordance with article 31 of the Economic Declaration dated March 28, 1963, it is deemed necessary to amend and adjust the 1925 Corporate Tax Ordinance with the Government's short-term policies in the economic and finance sector;
In view of:	Article 5 paragraph 1 and article 23 of the Basic Law; Corporate Tax Ordinance 1925, as amended and supplemented, most recently by Law No. 24 Prp of 1959 (State Gazette of 1959 No. 141);

With the approval of the Gotong Royong People's Representative Council;

DECIDES:

To stipulate:

Law concerning amendment and supplement to the Corporate Tax Ordinance 1925.

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