[{"_1":2,"_126":-5,"_127":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","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","a381ce90-ee7a-4e1b-8da4-ff63f761f64d","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_59":60,"_61":62,"_66":67,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":91,"_93":94,"_95":96,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Undang-undang (UU) Nomor 5 Tahun 1959 tentang Pengubahan \"Regeling Van Het Beroep In Belastingzaken\"","short_title","Undang-undang (UU) No. 5 Tahun 1959","number","5","year","1959","published_date","1959-03-09","effective_date","1959-03-14","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":52,"_55":56,"_57":58},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","ddc1b3d4-1a6f-400a-a0d3-4bbc9f4612dc","type",{"_6":60,"_55":63,"_64":65},"Undang-undang (UU)","short_name","UU","subjects",[68,71],{"_6":69,"_55":70,"_57":-5},"8239c8e8-e9f6-4adb-b763-f2824c2e6e50","Proses Peradilan & Hukum Acara",{"_6":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pengubahan \"Regeling Van Het Beroep In Belastingzaken\"","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

Pengubahan-Regeling- Van- Het- Beroep- In -Belastingzaken
1959
Undang-undang (UU) NO. 5, LN. 1959 No. 13 , TLN NO. 1748, LL SETNEG : 4 HLM
Undang-undang (UU) TENTANG Pengubahan \"Regeling Van Het Beroep In Belastingzaken\"
ABSTRAK:	\n \n Bahwa di dalam praktek pelaksanaan pasal 4 \"Regeling van het beroepin belastingzaken\" (Ordonansi dalam Staatsblad 1927 No. 29, sebagaiyang telah diubah dan ditambah, terakhir dengan Staatsblad 1949 No.251 ) menemui banyak kesulitan dan karena itu perlu diubah \n Pasal 89 Undang-undang Dasar Sementara Republik Indonesia; \n Kata-kata \"Gouverneur der Provincie West Java\" dalam pasal 4\"Regeling van het beroep in belastingzaken\" (Staatsblad 1927 No. 29sebagai yang telah diubah dan ditambah, terakhir dengan Staatsblad1949 No. 251) diganti dengan \"Ketua Mahkamah Agung\" \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 14 Maret 1959. \n Mengubah \"Regeling van het beroep in belastingzaken\" (Ordonansi dalam Staatsblad 1927 No. 29, sebagai\r\nyang telah diubah dan ditambah, terakhir dengan Staatsblad 1949 No.251 ) \n - \n 4 \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Regeling van het beroep in belastingzaken (Ordonansi dalam Staatsblad 1927 No. 29, sebagaimana yang telah diubah dan ditambah, terakhir dengan Staatsblad 1949 No. 251)","scope_and_parties","policy_content","Undang-Undang ini mengubah ketentuan dalam pasal 4 \"Regeling van het beroep in belastingzaken\" terkait pengambilan sumpah atau janji jabatan Ketua dan Anggota Majelis Pertimbangan Pajak. Latar belakang perubahan ini adalah adanya kesulitan dalam pelaksanaan pasal tersebut dan perubahan status administrasi wilayah Jakarta. Semula, sumpah diucapkan di hadapan Gouverneur der Provincie West Java. Kemudian, wewenang ini beralih ke Wali Kota Jakarta Raya. Dengan adanya perubahan status Kepala Daerah Jakarta Raya, pengambilan sumpah dianggap kurang sesuai dengan martabat Ketua dan Anggota Majelis Pertimbangan Pajak. Selain itu, Majelis Pertimbangan Pajak dianggap sebagai Pengadilan Administratif, sehingga penyumpahan oleh instansi pemerintahan dianggap kurang tepat. Oleh karena itu, Undang-Undang ini menetapkan bahwa sumpah atau janji jabatan diucapkan di hadapan Ketua Mahkamah Agung.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[97],{"_98":99,"_100":101,"_36":102},"text","UU No. 17 Tahun 1997 tentang Badan Penyelesaian Sengketa Pajak","link","https://peraturan.bpk.go.id/Details/45946/uu-no-17-tahun-1997","023d9ceb-d383-4222-8cbf-4f54661dca9c","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 5 OF 1959
CONCERNING
AMENDMENT TO \"REGELING VAN HET BEROEP IN BELASTINGZAKEN\"

President of the Republic of Indonesia,

Considering:	That in the practice of implementing Article 4 of \"Regeling van het beroep in belastingzaken\" (Ordinance in Staatsblad 1927 No. 29, as amended and supplemented, most recently by Staatsblad 1949 No. 251) encounters many difficulties and therefore needs to be amended;
In view of:	Article 89 of the Provisional Constitution of the Republic of Indonesia;

With the approval of the House of Representatives;

DECIDES:

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