[{"_1":2,"_119":-5,"_120":-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","b5718f81-8ad5-4182-89b8-e57ac294f521","regulationData",{"_36":33,"_37":38,"_115":116,"_117":118},"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":86,"_91":86,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":-5,"_113":114},"title","Peraturan Pemerintah Pengganti Undang-Undang (Perpu) Nomor 5 Tahun 1959 tentang Ketentuan Di Bidang Fiskal Mengenai Penurunan Nilai Uang Kertas Rp. 1.000,- DAN Rp. 500,-","short_title","Peraturan Pemerintah Pengganti Undang-Undang (Perpu) No. 5 Tahun 1959","number","5","year","1959","published_date","1959-09-14","effective_date","1959-08-15","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","b41c2680-e717-4b50-9f4b-a29756446034","type",{"_6":60,"_55":63,"_64":65},"Peraturan Pemerintah Pengganti Undang-Undang (Perpu)","short_name","Perpu","subjects",[68,71],{"_6":69,"_55":70,"_57":-5},"93c6b73c-a854-43c4-82da-bf667210398b","Perbankan & Lembaga Keuangan",{"_6":72,"_55":73,"_57":-5},"b4352a21-9358-435d-b1a9-f4268ae07a7e","Kebijakan Perekonomian Nasional","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Ketentuan Di Bidang Fiskal Mengenai Penurunan Nilai Uang Kertas Rp. 1.000,- DAN Rp. 500,-","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1959
Peraturan Pemerintah Pengganti Undang-Undang (Perpu) NO. 5, LN. 1959 No. 95, TLN. No. 1848, LL SETNEG : 3 HLM
Peraturan Pemerintah Pengganti Undang-Undang (Perpu) TENTANG Ketentuan Di Bidang Fiskal Mengenai Penurunan Nilai Uang Kertas Rp. 1.000,- DAN Rp. 500,-
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah Pengganti Undang-Undang (Perpu) ini mulai berlaku pada tanggal 15 Agustus 1959. \n \n

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Peraturan Pemerintah Pengganti Undang-Undang ini diterbitkan sebagai tindak lanjut dari Peraturan Pemerintah Pengganti Undang-Undang No. 2 Tahun 1959 yang menurunkan nilai uang kertas Rp. 1.000,- dan Rp. 500,-. Tujuan dari peraturan ini adalah untuk memberikan kepastian hukum di bidang fiskal terkait penurunan nilai mata uang tersebut.

Ketentuan substansial dalam peraturan ini adalah:

Jumlah uang yang hilang nilainya akibat penurunan nilai uang kertas Rp. 1.000,- dan Rp. 500,- tidak diperhitungkan dalam menghitung laba atau pendapatan yang dikenakan pajak, baik dalam Ordonansi Pajak Perseroan 1925 maupun Ordonansi Pajak Pendapatan 1944.
Jumlah uang yang hilang nilainya tersebut juga tidak akan diperhitungkan dengan pajak apapun.

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PRESIDENT
REPUBLIC OF INDONESIA

GOVERNMENT REGULATION IN LIEU OF LAW
NUMBER 5 OF 1959
CONCERNING
PROVISIONS IN THE FISCAL SECTOR REGARDING THE DEVALUATION OF BANKNOTES Rp. 1,000,- AND Rp. 500,-

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that it is necessary to make further provisions regarding the consequences in the fiscal sector due to the monetary action referred to in Government Regulation in Lieu of Law No. 2 of 1959 concerning the devaluation of banknotes Rp. 1,000,- and Rp. 500,-; that due to urgent circumstances, this regulation needs to be enacted immediately;
In view of:	Articles 2, 4, 5 and 5a of the Income Tax Ordinance 1944; Articles 3, 4, 5, 6, 8 and 9 of the Corporate Tax Ordinance 1925; Article 23 paragraph (2) juncto. Article 22 of the Basic Law;

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