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2008
Undang-undang (UU) NO. 36, LN.2008/NO.133, LL SETNEG : 40 HLM
Undang-undang (UU) TENTANG Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 01 Januari 2009. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 17 Tahun 2000.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Perubahan ini bertujuan untuk meningkatkan penerimaan negara, menciptakan sistem perpajakan yang lebih netral, sederhana, stabil, adil, dan memberikan kepastian hukum serta transparansi.

Ketentuan Substansial: Perubahan ini mengatur subjek pajak yang mencakup orang pribadi, badan, dan bentuk usaha tetap. Subjek pajak dibedakan menjadi dalam negeri dan luar negeri. Objek pajak meliputi penghasilan dari berbagai sumber. Penghasilan tertentu dikenai pajak bersifat final. Penghasilan tidak kena pajak ditetapkan dengan jumlah tertentu. Tarif pajak untuk wajib pajak orang pribadi dan badan diatur dengan persentase tertentu. Fasilitas perpajakan diberikan untuk penanaman modal di bidang dan daerah tertentu.

","transitional_provisions","1. Wajib Pajak yang tahun bukunya berakhir setelah tanggal 30 Juni 2001 wajib menghitung pajaknya berdasarkan ketentuan sebagaimana diatur dalam Undang-Undang Nomor 7 Tahun 1983 sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 17 Tahun 2000.\n2. Wajib Pajak yang tahun bukunya berakhir setelah tanggal 30 Juni 2009 wajib menghitung pajaknya berdasarkan ketentuan sebagaimana diatur dalam Undang-Undang Nomor 7 Tahun 1983 sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang ini.","sanctions","1. Pelanggaran terhadap peraturan ini dapat dijatuhi sanksi administratif maupun pidana.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[102,108,112,116],{"_103":104,"_105":106,"_36":107},"text","UU No. 17 Tahun 2000 tentang Perubahan Ketiga atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan","link","https://peraturan.bpk.go.id/Details/44968/uu-no-17-tahun-2000","7bc0d2c4-1878-4e8c-83f7-c027e72aa309",{"_103":109,"_105":110,"_36":111},"UU No. 10 Tahun 1994 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah Diubah Dengan Undang-Undang Nomor 7 Tahun 1991","https://peraturan.bpk.go.id/Details/46232/uu-no-10-tahun-1994","86e73578-a095-4dfe-9d77-2a23effe083d",{"_103":113,"_105":114,"_36":115},"UU No. 7 Tahun 1991 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan","https://peraturan.bpk.go.id/Details/46659/uu-no-7-tahun-1991","bd3a44d6-ef0a-4b57-94d5-e7a4686b3fc6",{"_103":117,"_105":118,"_36":119},"UU No. 7 Tahun 1983 tentang Pajak Penghasilan","https://peraturan.bpk.go.id/Details/46988/uu-no-7-tahun-1983","a8c4524b-c1a7-4a46-ab38-959de0b7be5b","amended_by",[122],{"_103":123,"_105":124,"_36":125},"UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan","https://peraturan.bpk.go.id/Details/185162/uu-no-7-tahun-2021","e828a4ea-f37e-4b76-bf9d-4135d10e4f13","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 36 OF 2008
CONCERNING
FOURTH AMENDMENT TO LAW
NUMBER 7 OF 1983 CONCERNING INCOME TAX

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

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

Considering:

that in an effort to secure increasing state revenue, realize a neutral, simple, stable, more equitable taxation system, and better create legal certainty and transparency, it is necessary to amend Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 17 of 2000 concerning the Third Amendment to Law Number 7 of 1983 concerning Income Tax;
that based on the considerations as referred to in letter a, it is necessary to enact a Law concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax;

In view of:

Article 5 paragraph (1), Article 20, and Article 23A of the 1945

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