[{"_1":2,"_116":-5,"_117":-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","bbba8a8f-96b7-4652-bf24-447404abbb20","regulationData",{"_36":33,"_37":38,"_112":113,"_114":115},"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":87,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":-5,"_110":111},"title","Undang-undang (UU) Nomor 25 Tahun 1948 tentang Penetapan Tarip Pajak Pendapatan Tahun 1948/1949 dan Pemungutan Pajak Tambahan atas Pajak Perseroan, Kekayaan, serta Pajak Untung Perang","short_title","Undang-undang (UU) No. 25 Tahun 1948","number","25","year","1948","published_date","1948-08-13","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","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","Penetapan Tarip Pajak Pendapatan Tahun 1948/1949 dan Pemungutan Pajak Tambahan atas Pajak Perseroan, Kekayaan, serta Pajak Untung Perang","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1948
Undang-undang (UU) NO. 25,
Undang-undang (UU) TENTANG Penetapan Tarip Pajak Pendapatan Tahun 1948/1949 dan Pemungutan Pajak Tambahan atas Pajak Perseroan, Kekayaan, serta Pajak Untung Perang
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal . \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Undang-Undang Pajak Pendapatan 1932 (ordonnantie op de Inkomstenbelasting 1932) Pasal 27 ayat 1 huruf b, Pasal 30 ayat 2 dan 3.\n2. Undang-Undang tanggal 18 Februari 1942 (Staatsblad No. 53) Pasal 1 ayat 1 huruf b dan c.","scope_and_parties","policy_content","Undang-Undang ini bertujuan untuk menyesuaikan tarif pajak pendapatan tahun 1948/1949 dengan kondisi ekonomi saat itu, serta untuk mengumpulkan tambahan pajak dari pajak kekayaan, pajak perseroan, dan pajak untung perang. Perubahan tarif ini dimaksudkan untuk meringankan beban pajak bagi wajib pajak berpendapatan rendah, sementara tetap menjaga pendapatan negara dengan penetapan pajak yang lebih teliti untuk pendapatan besar. Tarif pajak pendapatan diubah dengan menghapus Tarif A dan menyesuaikan Tarif B dan C. Selain itu, tambahan pokok pajak dikenakan pada pajak kekayaan, pajak perseroan, dan pajak untung perang untuk meningkatkan pendapatan negara.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

LAW NUMBER 25 OF 1948
CONCERNING
ESTABLISHMENT OF INCOME TAX RATES FOR 1948/1949
AND COLLECTION OF ADDITIONAL TAX ON
CORPORATE TAX, WEALTH, AND WAR PROFIT TAX

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering :

that for the 1948 budget year, it is necessary to make changes to several income tax rates, and from the wealth tax stipulations, corporate tax stipulations, and war profit tax stipulations, it is necessary to collect additional principal tax for the State as has occurred for the 1947 budget year, and also, that for the 1948 budget year, several wage tax rates need to be equated with the rates for the 1947 budget year;

In view of :

Article 20 paragraphs 1, 23 and Article IV of the Transitional Provisions of the Constitution and Vice Presidential Decree dated October 16, 1945 No. X;

With the approval of the Central National Committee Working Body;

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