[{"_1":2,"_122":-5,"_123":-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","a838350d-d62d-479f-bfb4-ca5f80a187a5","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":-5,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":87,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Undang-undang (UU) Nomor 18 Tahun 1947 tentang Peraturan Istimewa Untuk Golongan Buruh Terhadap Penetapan Pajak Pendapatan","short_title","Undang-undang (UU) No. 18 Tahun 1947","number","18","year","1947","published_date","1947-06-12","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","ddc1b3d4-1a6f-400a-a0d3-4bbc9f4612dc","type",{"_6":59,"_54":62,"_63":64},"Undang-undang (UU)","short_name","UU","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Peraturan Istimewa Untuk Golongan Buruh Terhadap Penetapan Pajak Pendapatan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1947
Undang-undang (UU) NO. 18,
Undang-undang (UU) TENTANG Peraturan Istimewa Untuk Golongan Buruh Terhadap Penetapan Pajak Pendapatan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal . \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Undang-Undang No. 13 Tahun 1947","scope_and_parties","policy_content","Undang-Undang Nomor 18 Tahun 1947 menetapkan peraturan istimewa terkait pajak pendapatan bagi golongan buruh untuk tahun pajak 1946/1947. Latar belakangnya adalah kesulitan ekonomi yang dialami kaum buruh akibat tingginya harga dan beratnya biaya hidup. Tujuan dari peraturan ini adalah untuk meringankan beban pajak bagi buruh agar upaya pemerintah dalam memperbaiki kondisi keuangan mereka tidak tergerus oleh kewajiban pajak yang berat. Peraturan ini mengubah Undang-Undang No. 13 Tahun 1947 dengan menambahkan ayat (4) yang menyatakan bahwa untuk tahun pajak 1946/1947, ketetapan yang dimaksud dalam Pasal 75 Ordonansi Pajak Pendapatan 1932, yang menyimpang dari aturan yang ditetapkan, tidak diberlakukan bagi wajib pajak yang 90% atau lebih pendapatannya berasal dari upah yang dikenakan pajak. Aturan istimewa ini tidak berlaku bagi pemilik perusahaan karena dianggap memiliki kondisi keuangan yang lebih kuat.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[99],{"_100":101,"_102":103,"_36":104},"text","UU No. 13 Tahun 1947 tentang Penetapan Tarip Pajak Pendapatan, Pajak Upah dan Tambahan Pokok Pajak Tahun Pajak 1947/1948","link","https://peraturan.bpk.go.id/Details/25255/uu-no-13-tahun-1947","1061c744-b9e3-4ada-9b1e-dd607e9fe6a0","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 NUMBER 18 OF 1947
CONCERNING
SPECIAL REGULATIONS FOR THE LABOR GROUP REGARDING
THE ESTABLISHMENT OF INCOME TAX

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that in connection with the difficulties suffered by the labor group in this era, it is necessary to have special regulations for that group; that according to Article 23 paragraph (2) of the Basic Law of the State of the Republic of Indonesia, all types of taxes must be stipulated by Law;
Bearing in mind:	Article 20 paragraph (1), in relation to Article IV of the Transitional Provisions of the Basic Law and Vice Presidential Decree dated October 16, 1945 No. X;

With the approval of the Central National Committee Working Body;

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