[{"_1":2,"_123":-5,"_124":-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","b14e2b35-5d3b-4e01-8bed-9804c83f8ea5","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"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":89,"_90":91,"_92":93,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Undang-undang (UU) Nomor 1 Tahun 1949 tentang Penggantian Pajak Bumi dengan Pajak Pendapatan","short_title","Undang-undang (UU) No. 1 Tahun 1949","number","1","year","1949","published_date","1949-09-28","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","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","Penggantian Pajak Bumi dengan 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


1949
Undang-undang (UU) NO. 1, LL SETNEG: 2 Hlm.
Undang-undang (UU) TENTANG Penggantian Pajak Bumi dengan Pajak Pendapatan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal . \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Undang-Undang Pajak Bumi Jawa dan Madura 1939 (Staatsblad 1939 No. 240)\n2. Rijksblad Kasunanan 1941 No. 17\n3. Rijksblad Mangkunegaran 1917 No. 12\n\nPeraturan ini mengubah:\n1. Huruf a dalam pasal 11 Undang-Undang Pajak Pendapatan 1932, sebagaimana Undang-Undang itu harus dibaca setelah beberapa kali diubah dan ditambah, terakhir dengan Undang-Undang No. 26 Tahun 1948, dihapuskan.","scope_and_parties","policy_content","Undang-Undang ini mengatur penggantian pajak bumi dengan pajak pendapatan. Latar belakangnya adalah ketidaksesuaian antara peraturan pajak bumi yang berlaku dengan tingginya harga hasil bumi, khususnya padi. Pengecualian pendapatan dari hasil sawah dan tanah lainnya dari pengenaan pajak pendapatan dianggap tidak lagi relevan. Tujuan dari perubahan ini adalah untuk menyelaraskan sistem peraturan pajak dengan menghapuskan perbedaan perlakuan antara pendapatan yang diperoleh dari tanah dan dari sumber-sumber lain. Dengan dicabutnya pasal 11 huruf a Undang-Undang Pajak Pendapatan 1932, pemerintah dapat mengenakan pajak atas pendapatan yang diperoleh dari tanah. Selain itu, Undang-Undang Pajak Bumi Jawa dan Madura 1939, Rijksblad Kasunanan 1941 No. 17, dan Rijksblad Mangkunegaran 1917 No. 12 juga dicabut karena dianggap tidak sesuai lagi dengan keadaan saat ini.","transitional_provisions","1. Penetapan pajak pendapatan tahun 1948/1949 yang bersangkutan dengan penghapusan pasal 11 huruf a didasarkan pada pendapatan selama tahun pajak tersebut, menyimpang dari pasal 14 Undang-Undang Pajak Pendapatan 1932.\n2. Kelebihan pembayaran ketetapan pajak bumi tahun pajak 1948/1949 yang telah dibayar lunas dianggap telah diperhitungkan dengan ketetapan pajak pendapatan tahun pajak tersebut.","sanctions","(-)","revokes",[],"revoked_by",[94],{"_95":96,"_97":98,"_36":99},"text","UU No. 14 Tahun 1951 tentang Penggantian Pajak Bumi dengan Pajak Peralihan 1944","link","https://peraturan.bpk.go.id/Details/39882/uu-no-14-tahun-1951","267f2c95-bf04-42ca-81f6-7339ffa113c7","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

LAW (UU) 1949 No. 1 (1/1949)
Regulation regarding the replacement of land tax with income tax

PRESIDENT OF THE REPUBLIC OF INDONESIA

\n\n \n \n \n \n \n \n \n \n

Considering:

that until now income derived from rice fields and other lands subject to land tax is excluded from income tax;
that in view of the high price of agricultural products in general and rice in particular, the exemption should no longer be continued;
that from the point of view of the tax regulation system, there should be no distinction between income derived from land and from other sources;

In view of:

Article 20 paragraph 1, Article 23 and Article IV of the Transitional Provisions of the Basic Law and the Vice-Presidential Decree of October 16, 1945 No. X;

With the approval of the Working Body of the Central National Committee;

Decides:

\n\n \n \n \n

To stipulate:

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