[{"_1":2,"_130":-5,"_131":-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","ad10627a-f7a6-4904-9f94-8c7b15e88962","regulationData",{"_36":33,"_37":38,"_126":127,"_128":129},"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,"_101":102,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":122,"_123":-5,"_124":125},"title","Keputusan Menteri Keuangan Nomor 652/KMK.04/1994 Tahun 1994 tentang Pemotongan Pajak Penghasilan atas Bunga Deposito dan Tabungan Serta Diskonto Sertifikat Bank Indonesia","short_title","Keputusan Menteri Keuangan Nomor 652/KMK.04/1994 Tahun 1994","number","652/KMK.04/1994","year","1994","published_date","1994-12-29","effective_date","1995-01-01","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","8d688640-966c-4741-804a-57b0e181bdc8","type",{"_6":60,"_55":63,"_64":65},"Keputusan Menteri Keuangan","short_name","KMK","subjects",[68,71],{"_6":69,"_55":70,"_57":-5},"93c6b73c-a854-43c4-82da-bf667210398b","Perbankan & Lembaga Keuangan",{"_6":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pemotongan Pajak Penghasilan atas Bunga Deposito dan Tabungan Serta Diskonto Sertifikat Bank Indonesia","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1994
Keputusan Menteri Keuangan NO. 652/KMK.04/1994, https://www.pajakku.com; 3 Hlm
Keputusan Menteri Keuangan TENTANG Pemotongan Pajak Penghasilan atas Bunga Deposito dan Tabungan Serta Diskonto Sertifikat Bank Indonesia
ABSTRAK:	\n \n \n
CATATAN:	\n \n Keputusan Menteri Keuangan ini mulai berlaku pada tanggal 01 Januari 1995. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Menteri Keuangan Nomor 1287/KMK.04/1991 tanggal 31 Desember 1991.","scope_and_parties","policy_content","

Keputusan Menteri Keuangan ini mengatur tentang pemotongan Pajak Penghasilan (PPh) atas bunga deposito dan tabungan serta diskonto Sertifikat Bank Indonesia (SBI). Latar belakang penerbitan keputusan ini adalah untuk melaksanakan ketentuan dalam Peraturan Pemerintah Nomor 51 Tahun 1994.

Ketentuan Substansial:

Bank, termasuk Bank Indonesia, wajib memotong PPh atas bunga deposito, tabungan, dan diskonto SBI yang dibayarkan atau terutang kepada penerima penghasilan. Deposito mencakup semua jenis deposito atas nama, termasuk deposito berjangka, sertifikat deposito, dan deposit on call, baik dalam rupiah maupun mata uang asing. Tabungan mencakup semua simpanan pada bank, termasuk giro dengan syarat penarikan tertentu.

Pemotongan PPh juga berlaku untuk bunga deposito dan tabungan yang ditempatkan di luar negeri melalui bank yang didirikan di Indonesia atau cabang bank asing di Indonesia. Kantor pusat bank dan cabang luar negeri wajib memotong PPh yang terutang.

Besarnya pemotongan PPh adalah 15% dari jumlah bruto diskonto bagi penerima penghasilan, termasuk bentuk usaha tetap, dan 20% (atau sesuai tarif P3B) dari jumlah bruto bunga dan diskonto bagi Wajib Pajak luar negeri selain BUT. Pemotongan PPh ini bersifat final dan penghasilan tersebut tidak digabungkan dengan penghasilan lainnya dalam menghitung Penghasilan Kena Pajak.

Bunga tabungan kecil dikecualikan dari pemotongan PPh jika memenuhi syarat: diselenggarakan oleh bank di Indonesia dalam rupiah, setoran terendah tidak lebih dari Rp. 2.500, saldo terendah untuk perhitungan bunga tidak lebih dari Rp. 10.000, dan saldo bulanan tertinggi tidak lebih dari Rp. 1.000.000.

Bank, termasuk Bank Indonesia, dan dana pensiun yang disahkan Menteri Keuangan wajib menyetor PPh yang dipotong ke Kantor Pos dan Giro atau bank persepsi paling lambat tanggal 10 bulan berikutnya dan melaporkannya ke Kantor Pelayanan Pajak paling lambat tanggal 20 bulan berikutnya.

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DECISION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 652/KMK.04/1994
CONCERNING
WITHHOLDING OF INCOME TAX ON INTEREST FROM DEPOSITS AND SAVINGS AND DISCOUNTS ON BANK INDONESIA CERTIFICATES

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that with Government Regulation Number 51 of 1994, the provisions regarding Income Tax on interest from deposits and savings and discounts on Bank Indonesia Certificates have been re-regulated;
that for the smooth implementation of the Government Regulation, it is deemed necessary to further regulate the provisions regarding the withholding of Income Tax on interest from deposits and savings and discounts on Bank Indonesia Certificates with a Decree of the Minister of Finance;

In view of:

Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation (State Gazette of 1983 Number 49, Supplement to the State Gazette Number 3262) as

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