[{"_1":2,"_123":-5,"_124":-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","fea6421d-5851-4712-ac7f-f40091894723","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"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":88,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Pemerintah (PP) Nomor 20 Tahun 2000 tentang Perlakuan Perpajakan Di Kawasan Pengembangan Ekonomi Terpadu","short_title","Peraturan Pemerintah (PP) No. 20 Tahun 2000","number","20","year","2000","published_date","2000-04-07","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","25005e56-1478-479f-a566-310826679c75","type",{"_54":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perlakuan Perpajakan Di Kawasan Pengembangan Ekonomi Terpadu","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2000
Peraturan Pemerintah (PP) NO. 20, LN. 2000 No. 45, TLN No. 3949, LL SETNEG : 5HLM
Peraturan Pemerintah (PP) TENTANG Perlakuan Perpajakan Di Kawasan Pengembangan Ekonomi Terpadu
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 07 April 2000. \n Dengan berlakunya PP ini, maka ketentuan perpajakan yang diatur dalam peraturan ini dicabut dan tidak berlaku, yaitu: Kepres Nomor 71 Tahun 1996, Kepres Nomor 89 Tahun 1996, Kepres Nomor 90 Tahun 1996, Kepres 11 Tahun 1998, Kepres Nomor 12 Tahun 1998, Kepres Nomor 13 Tahun 1998, Kepres Nomor 14 Tahun 1998, Kepres Nomor 15 Tahun 1998, Kepres Nomor 164 Tahun 1998, Kepres Nomor 165 Tahun 1998, Kepres Nomor 166 Tahun 1998, Kepres Nomor 167 Tahun 1998, Kepres Nomor 168 Tahun 1998. Kepres Nomor 170 Tahun 1998, Kepres Nomor 171 Tahun 1998. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Presiden Nomor 71 Tahun 1996 tentang Kawasan Pengembangan Ekonomi Terpadu Pulau Natuna sebagaimana telah diubah dengan Keputusan Presiden Nomor 17 Tahun 1999;\n2. Keputusan Presiden Nomor 89 Tahun 1996 tentang Kawasan Pengembangan Ekonomi Terpadu sebagaimana telah diubah dengan Keputusan Presiden Nomor 9 Tahun 1998;\n3. Keputusan Presiden Nomor 90 Tahun 1996 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Biak sebagaimana telah diubah dengan Keputusan Presiden Nomor 10 Tahun 1998;\n4. Keputusan Presiden Nomor 11 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Batulicin;\n5. Keputusan Presiden Nomor 12 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Samarinda, Sanga-Sanga dan Muara Jawa, dan Balikpapan;\n6. Keputusan Presiden Nomor 13 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Sanggau;\n7. Keputusan Presiden Nomor 14 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Manado-Bitung;\n8. Keputusan Presiden Nomor 15 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Mbay;\n9. Keputusan Presiden Nomor 164 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Pare-pare;\n10. Keputusan Presiden Nomor 165 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Seram;\n11. Keputusan Presiden Nomor 166 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Bima;\n12. Keputusan Presiden Nomor 167 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Batui;\n13. Keputusan Presiden Nomor 168 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Buton, Kolaka dan Kendari;\n14. Keputusan Presiden Nomor 170 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Daerah Aliran Sungai Kahayan, Kapuas dan Barito;\n15. Keputusan Presiden Nomor 171 Tahun 1998 tentang Penetapan Kawasan Pengembangan Ekonomi Terpadu Sabang.","scope_and_parties","policy_content","Peraturan Pemerintah ini bertujuan untuk menyesuaikan perlakuan perpajakan bagi pengusaha di Kawasan Pengembangan Ekonomi Terpadu (KAPET) guna mendorong sektor-sektor ekonomi prioritas nasional. Kebijakan ini memberikan kepastian hukum dan fasilitas perpajakan yang sesuai dengan peraturan perundang-undangan. Pengusaha di KAPET dapat memilih penyusutan dan amortisasi dipercepat, kompensasi kerugian fiskal hingga 10 tahun, dan Pajak Penghasilan Pasal 26 atas dividen sebesar 10%. Selain itu, pengusaha di Kawasan Berikat dalam KAPET dapat memperoleh penghapusan PPN dan PPnBM untuk impor barang modal dan bahan baku terkait produksi.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[102],{"_103":104,"_105":106,"_36":107},"text","PP No. 147 Tahun 2000 tentang Perubahan Atas Peraturan Pemerintah Nomor 20 Tahun 2000 Tentang Perlakuan Perpajakan Di Kawasan Pengembangan Ekonomi Terpadu","link","https://peraturan.bpk.go.id/Details/54032/pp-no-147-tahun-2000","8c181fb1-844f-4886-88f2-cc85c4b37eff","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 20 OF 2000
CONCERNING
TAX TREATMENT IN INTEGRATED ECONOMIC DEVELOPMENT ZONES

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to encourage the success of high-priority economic activity sectors on a national scale and to provide greater legal certainty in accordance with prevailing laws and regulations, it is deemed necessary to adjust the tax treatment for entrepreneurs engaged in business activities in Integrated Economic Development Zones;
that the provision of tax facilities granted to entrepreneurs engaged in activities in Integrated Economic Development Zones must refer to the provisions of prevailing laws and regulations;
that in connection with the above, it is deemed necessary to regulate the provisions regarding tax treatment in Integrated Economic Development Zones with a Government Regulation;

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