[{"_1":2,"_125":-5,"_126":-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","ae98b179-3880-404c-bf19-816a941421da","regulationData",{"_36":33,"_37":38,"_121":122,"_123":124},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_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":82,"_87":82,"_88":89,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_110":111,"_112":113,"_114":115,"_116":117,"_118":-5,"_119":120},"title","Keputusan Presiden (Keppres) Nomor 90 Tahun 1995 tentang Perlakuan Pajak Penghasilan Atas Bantuan Yang Diberikan Untuk Pembinaan Keluarga Prasejahtera Dan Keluarga Sejahtera I","short_title","Keputusan Presiden (KEPPRES) No. 90 Tahun 1995","number","90","year","1995","published_date","1995-12-30","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","9b39fddb-ef27-4bb8-818e-76af78c5aa14","type",{"_6":59,"_54":62,"_63":64},"Keputusan Presiden (Keppres)","short_name","Keppres","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perlakuan Pajak Penghasilan Atas Bantuan Yang Diberikan Untuk Pembinaan Keluarga Prasejahtera Dan Keluarga Sejahtera I","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1995
Keputusan Presiden (KEPPRES) NO. 90,
Keputusan Presiden (KEPPRES) TENTANG Perlakuan Pajak Penghasilan Atas Bantuan Yang Diberikan Untuk Pembinaan Keluarga Prasejahtera Dan Keluarga Sejahtera I
ABSTRAK:	\n \n \n
CATATAN:	\n \n Keputusan Presiden (KEPPRES) ini mulai berlaku pada tanggal 30 Desember 1995. \n \n

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Latar Belakang dan Tujuan: Keputusan Presiden ini diterbitkan untuk mempercepat pemerataan pendapatan dan pengentasan kemiskinan melalui pembinaan Keluarga Prasejahtera dan Keluarga Sejahtera I. Tujuannya adalah meningkatkan kesetiakawanan sosial dengan melibatkan masyarakat, khususnya wajib pajak, dalam memberikan bantuan.

Ketentuan Substansial: Keputusan ini mengatur bahwa Wajib Pajak Badan dan Wajib Pajak Orang Pribadi dapat memberikan bantuan hingga 2% dari laba atau penghasilan setelah Pajak Penghasilan dalam satu tahun pajak. Bantuan ini diberikan kepada yayasan yang dibentuk khusus untuk mengelola bantuan tersebut, bersamaan dengan penyampaian SPT Tahunan Pajak Penghasilan. Bantuan dimulai sejak SPT Tahunan Pajak Penghasilan 1995 disampaikan. Jika bantuan diambil dari dividen, maka penghasilan yang diperhitungkan sebagai objek Pajak Penghasilan tidak termasuk jumlah yang diberikan sebagai bantuan.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","KEPPRES No. 98 Tahun 1998 tentang Pencabutan Keputusan Presiden Nomor 90 Tahun 1995 Tentang Perlakuan Pajak Penghasilan Atas Bantuan Yang Diberikan Untuk Pembinaan Keluarga Prasejahtera Dan Keluarga Sejahtera I Sebagaimana Telah Diubah Dengan Keputusan Presiden Nomor 92 Tahun 1996","link","https://peraturan.bpk.go.id/Details/59244/keppres-no-98-tahun-1998","ecfa1692-0322-4c29-a0a1-9d3d0607488b","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[106],{"_93":107,"_95":108,"_36":109},"KEPPRES No. 92 Tahun 1996 tentang Perubahan Keputusan Presiden Nomor 90 Tahun 1995 Tentang Perlakuan Pajak Penghasilan Atas Bantuan Yang Diberikan Untuk Pembinaan Keluarga Prasejahtera Dan Keluarga Sejahtera","https://peraturan.bpk.go.id/Details/60055/keppres-no-92-tahun-1996","7287aa99-6a9a-407d-b498-0c77336eee09","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

PRESIDENTIAL DECREE OF THE REPUBLIC OF INDONESIA
NUMBER 90 YEAR 1995
REGARDING
INCOME TAX TREATMENT ON ASSISTANCE PROVIDED FOR THE DEVELOPMENT OF PRE-PROSPEROUS FAMILIES AND PROSPEROUS FAMILIES I

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to accelerate the implementation of income distribution and poverty alleviation, it is necessary to improve the development of Pre-prosperous Families and Prosperous Families I;
that in order to foster these families, it is necessary to increase social solidarity by involving the community, especially taxpayers;
that in connection with these matters, it is deemed necessary to regulate the Income Tax treatment of assistance provided for the development of Pre-prosperous Families and Prosperous Families I with a Presidential Decree;

In view of:

Article 4 paragraph (1) of the 1945 Constitution;
Law Number 7 of 1983 concerning

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