[{"_1":2,"_128":-5,"_129":-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","a73839c3-f998-4cdc-86c8-9ae5544addcf","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_91":92,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Peraturan Pemerintah (PP) Nomor 78 Tahun 2019 tentang Fasilitas Pajak Penghasilan untuk Penanaman Modal di Bidang-Bidang Usaha Tertentu dan/atau di Daerah-Daerah Tertentu","short_title","Peraturan Pemerintah (PP) Nomor 78 Tahun 2019","number","78","year","2019","published_date","2019-11-12","effective_date","2019-12-14","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_6":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Fasilitas Pajak Penghasilan untuk Penanaman Modal di Bidang-Bidang Usaha Tertentu dan/atau di Daerah-Daerah 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


2019
Peraturan Pemerintah (PP) NO. 78, LN.2019/NO.218, TLN NO.6418, JDIH.SETKAB.GO.ID : 20 HLM.
Peraturan Pemerintah (PP) TENTANG Fasilitas Pajak Penghasilan untuk Penanaman Modal di Bidang-Bidang Usaha Tertentu dan/atau di Daerah-Daerah Tertentu
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 14 Desember 2019. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 18 Tahun 2015 tentang Fasilitas Pajak Penghasilan untuk Penanaman Modal di Bidang-bidang Usaha Tertentu dan/atau di Daerah-daerah Tertentu sebagaimana telah diubah dengan Peraturan Pemerintah Nomor 9 Tahun 2016.","scope_and_parties","policy_content","

Peraturan Pemerintah ini bertujuan untuk mendorong dan meningkatkan kegiatan penanaman modal langsung di bidang-bidang usaha tertentu dan/atau di daerah-daerah tertentu yang mendapat prioritas tinggi dalam skala nasional. Kebijakan ini menggantikan Peraturan Pemerintah Nomor 18 Tahun 2015 yang telah diubah dengan Peraturan Pemerintah Nomor 9 Tahun 2016. Fasilitas Pajak Penghasilan diberikan kepada Wajib Pajak badan dalam negeri yang melakukan penanaman modal baru atau perluasan usaha di bidang usaha tertentu dan/atau daerah tertentu yang memenuhi kriteria investasi tinggi, penyerapan tenaga kerja besar, atau kandungan lokal tinggi. Fasilitas ini meliputi pengurangan penghasilan neto, penyusutan dan amortisasi dipercepat, pengenaan pajak atas dividen, dan kompensasi kerugian yang lebih lama. Prosedur pengajuan dilakukan melalui sistem OSS untuk mempermudah dan mempercepat proses perizinan.

","transitional_provisions","1. Wajib Pajak yang telah mendapatkan keputusan pemberian fasilitas Pajak Penghasilan berdasarkan Peraturan Pemerintah Nomor 1 Tahun 2007 dan Peraturan Pemerintah Nomor 18 Tahun 2015 dapat memanfaatkan fasilitas sampai berakhirnya pemberian fasilitas.\n2. Usulan pemberian fasilitas Pajak Penghasilan yang telah disampaikan sebelum berlakunya Peraturan Pemerintah ini tetap dapat diproses berdasarkan peraturan sebelumnya.\n3. Wajib Pajak dengan izin yang diterbitkan sebelum berlakunya Peraturan Pemerintah ini dapat diberikan fasilitas Pajak Penghasilan berdasarkan peraturan ini, dengan syarat tertentu.","sanctions","1. Wajib Pajak yang tidak memenuhi ketentuan dikenai sanksi administratif berupa pencabutan fasilitas Pajak Penghasilan dan dikenai pajak serta sanksi sesuai peraturan perpajakan.\n2. Wajib Pajak yang dikenai sanksi administratif tidak dapat lagi diberikan fasilitas Pajak Penghasilan.","revokes",[93,99],{"_94":95,"_96":97,"_36":98},"text","PP No. 9 Tahun 2016 tentang Perubahan atas Peraturan Pemerintah Nomor 18 Tahun 2015 tentang Fasilitas Pajak Penghasilan untuk Penanaman Modal di Bidang-Bidang Usaha Tertentu dan/atau di Daerah-daerah Tertentu","link","https://peraturan.bpk.go.id/Details/5730/pp-no-9-tahun-2016","5f57ce12-4332-49c0-b79f-fb1dbc180df2",{"_94":100,"_96":101,"_36":102},"PP No. 18 Tahun 2015 tentang Fasilitas Pajak Penghasilan Untuk Penanaman Modal Di Bidang-bidang Usaha Tertentu Dan Atau Di Daerah-daerah Tertentu","https://peraturan.bpk.go.id/Details/5582/pp-no-18-tahun-2015","4e345d8a-bf90-4a90-9e9a-a748d27eea2a","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

COPY
PRESIDENT OF THE REPUBLIC OF INDONESIA
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 78 OF 2019
CONCERNING
INCOME TAX FACILITIES FOR INVESTMENT
IN CERTAIN BUSINESS FIELDS AND/OR
IN CERTAIN REGIONS

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to further encourage and increase direct investment activities, both in terms of economic growth, the development of business sectors, legal certainty for improving a more conducive business climate for direct investment activities in certain business fields and/or in certain regions that receive high priority on a national scale, as well as equitable distribution and acceleration of development for certain business fields and/or in certain regions, it is necessary to replace Government Regulation Number 18 of 2015 concerning Income Tax Facilities for Investment in Certain Business Fields

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