[{"_1":2,"_124":-5,"_125":-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","bccdfb1f-9a55-434b-9a5d-ed1d9de6ed6c","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Menteri Keuangan Nomor 103/PMK.010/2016 Tahun 2016 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 159/PMK.010/2015 Tentang Pemberian Fasilitas\r\nPengurangan Pajak Penghasilan Badan","short_title","Peraturan Menteri Keuangan (PMK) Nomor 103/PMK.010/2016","number","103/PMK.010/2016","year","2016","published_date","2016-06-27","effective_date","2016-06-30","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","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan Atas Peraturan Menteri Keuangan Nomor 159/PMK.010/2015 Tentang Pemberian Fasilitas\r\nPengurangan Pajak Penghasilan Badan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2016
Peraturan Menteri Keuangan (PMK) NO. 103/PMK.010/2016, BN.2016/NO.967,jdih.kemenkeu.go.id : 6 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Atas Peraturan Menteri Keuangan Nomor 159/PMK.010/2015 Tentang Pemberian Fasilitas\r\nPengurangan Pajak Penghasilan Badan\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 30 Juni 2016. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 159/PMK.010/2015 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini bertujuan untuk meningkatkan kelancaran pelaksanaan pemberian fasilitas pengurangan Pajak Penghasilan Badan dengan mengubah ketentuan dalam Peraturan Menteri Keuangan Nomor 159/PMK.010/2015. Perubahan ini mencakup kriteria Wajib Pajak yang dapat menerima fasilitas, termasuk Wajib Pajak baru dan Industri Pionir dengan rencana penanaman modal minimal satu triliun rupiah. Selain itu, terdapat ketentuan mengenai perbandingan utang dan modal, serta kewajiban menempatkan dana di perbankan Indonesia. Industri Pionir yang diakui meliputi industri logam hulu, pengilangan minyak bumi, kimia dasar organik, permesinan, pengolahan berbasis hasil pertanian, telekomunikasi, transportasi kelautan, dan infrastruktur ekonomi. Fasilitas pengurangan pajak diberikan hingga 50% untuk investasi di bawah satu triliun rupiah. Penetapan Wajib Pajak yang berhak atas fasilitas ini dilakukan oleh Direktur Jenderal Pajak.

","transitional_provisions","1. Terhadap usulan pemberian fasilitas pembebasan atau pengurangan Pajak Penghasilan badan yang diajukan sejak berlakunya Peraturan Menteri Keuangan Nomor 130/PMK.011/2011 sampai sebelum berlakunya Peraturan Menteri Keuangan Nomor 159/PMK.010/2015 yang belum diterbitkan keputusan atau pemberitahuan penolakan, pemrosesannya dikecualikan dari ketentuan Pasal 5 ayat (5) Peraturan Menteri Keuangan Nomor 130/PMK.011/2011 sebagaimana telah diubah. 2. Pemrosesan dan penerbitan keputusan pemberian fasilitas didasarkan pada pertimbangan dan rekomendasi dari komite verifikasi.","sanctions","(-)","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[101],{"_102":103,"_104":105,"_36":106},"text","PMK No. 159/PMK.010/2015 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan","link","https://peraturan.bpk.go.id/Details/115951/pmk-no-159pmk0102015","65bfcddf-2288-4073-8cf5-39e21bc5f0ce","amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 103/PMK.010/2016
CONCERNING
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER
159/PMK.010/2015 CONCERNING THE GRANTING OF
CORPORATE INCOME TAX REDUCTION FACILITY

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding the granting of the
Corporate Income Tax reduction facility, have been regulated
in the Regulation of the Minister of Finance Number
159/PMK.010/2015;
that in order to improve the smoothness of
the implementation of granting the Corporate Income
Tax reduction facility, it is necessary to amend the Regulation of the Minister
of Finance Number 159/PMK.010/2015 as
referred to in letter a;
that based on the considerations as
referred to in letter a, and letter b, and also to
implem

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