[{"_1":2,"_134":-5,"_135":-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","af80a730-23ab-43fc-a336-2c41ff99a7dd","regulationData",{"_36":33,"_37":38,"_130":131,"_132":133},"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":87,"_88":87,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_109":110,"_119":120,"_121":122,"_123":124,"_125":126,"_127":-5,"_128":129},"title","Peraturan Pemerintah (PP) Nomor 57 Tahun 1996 tentang Perubahan Atas Peraturan Pemerintah Nomor 46 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Bagi Orang Pribadi Yang Bertolak Ke Luar Negeri","short_title","Peraturan Pemerintah (PP) No. 57 Tahun 1996","number","57","year","1996","published_date","1996-08-18","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","25005e56-1478-479f-a566-310826679c75","type",{"_6":59,"_54":62,"_63":64},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan Atas Peraturan Pemerintah Nomor 46 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Bagi Orang Pribadi Yang Bertolak Ke Luar Negeri","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1996
Peraturan Pemerintah (PP) NO. 57, LN. 1996, LL Setkab : 7 HLM
Peraturan Pemerintah (PP) TENTANG Perubahan Atas Peraturan Pemerintah Nomor 46 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Bagi Orang Pribadi Yang Bertolak Ke Luar Negeri
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 18 Agustus 1996. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Pemerintah Nomor 46 Tahun 1994 tentang Pembayaran Pajak Penghasilan Bagi Orang Pribadi Yang Bertolak Ke Luar Negeri.","scope_and_parties","policy_content","Peraturan Pemerintah Nomor 57 Tahun 1996 ini bertujuan untuk menyempurnakan ketentuan perpajakan bagi orang pribadi Warga Negara Indonesia yang bertolak ke negara-negara ASEAN dalam rangka mendukung Kerjasama Ekonomi Sub-regional ASEAN. Perubahan ini memberikan kewenangan kepada Menteri Keuangan untuk menetapkan pelabuhan atau tempat pemberangkatan ke luar negeri yang dikecualikan dari kewajiban membayar Pajak Penghasilan. Ketentuan ini tidak berlaku bagi beberapa kategori orang, termasuk anggota korps diplomatik, pejabat negara, dan beberapa kategori lainnya yang telah ditentukan. Peraturan ini juga mengatur pengecualian bagi orang pribadi yang bertolak ke luar negeri melalui pelabuhan dalam daerah Kerjasama Ekonomi Sub-regional ASEAN.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PP No. 42 Tahun 2000 tentang Pembayaran Pajak Penghasilan Orang Pribadi Yang Akan Bertolak Ke Luar Negeri","link","https://peraturan.bpk.go.id/Details/53256/pp-no-42-tahun-2000","0cb9af32-316f-4687-ab02-17c199d78164","partially_revokes",[],"partially_revoked_by",[],"amends",[105],{"_94":106,"_96":107,"_36":108},"PP No. 46 Tahun 1994 tentang Pembayaran Pajak Penghasilan Bagi Orang Pribadi Yang Bertolak Ke Luar Negeri","https://peraturan.bpk.go.id/Details/57283/pp-no-46-tahun-1994","54ef0d9e-0ec2-4d60-88cf-2a72b7285754","amended_by",[111,115],{"_94":112,"_96":113,"_36":114},"PP No. 78 Tahun 1999 tentang Perubahan Ketiga Atas Peraturan Pemerintah Nomor 46 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Bagi Orang Pribadi Yang Akan Bertolak Ke Luar Negeri","https://peraturan.bpk.go.id/Details/54565/pp-no-78-tahun-1999","c2d45d5c-1dde-4cbe-93c0-08ac24ad0f6e",{"_94":116,"_96":117,"_36":118},"PP No. 17 Tahun 1998 tentang Perubahan Atas Peraturan Pemerintah Nomor 46 Tahun 1994 Tentang Pembayaran Pajak Penghasilan Bagi Orang Pribadi Yang Akan Bertolak Ke Luar Negeri Sebagaimana Telah Diubah Dengan Peraturan Pemerintah Nomor 57 Tahun 1998,","https://peraturan.bpk.go.id/Details/54787/pp-no-17-tahun-1998","5222c491-2b94-4610-9261-d90af6662b91","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 57 OF 1996
CONCERNING
AMENDMENT TO GOVERNMENT REGULATION NUMBER 46 OF 1994
CONCERNING INCOME TAX PAYMENT FOR INDIVIDUALS
DEPARTING ABROAD

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to further encourage economic activity in the area of
ASEAN Sub-regional Economic Cooperation growth, it is deemed
necessary to provide taxation facilities for Indonesian citizens who
depart to ASEAN countries included in the intended growth area;
that in connection with this matter, the provisions regarding exemption
from the obligation to pay Income Tax as regulated
in Government Regulation Number 46 of 1994 concerning
Income Tax Payment for Individuals Departing to
Foreign Countries, needs to be improved.

In view of:

Article 5 paragraph (2) of the 1945 Constitution;
Law Number 6 of 1983 concerning General Provisions and
Tax Procedures (State Gazette of 1983 Number 49,
Su

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