[{"_1":2,"_135":-5,"_136":-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","bd3a44d6-ef0a-4b57-94d5-e7a4686b3fc6","regulationData",{"_36":33,"_37":38,"_131":132,"_133":134},"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":88,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_106":107,"_120":121,"_122":123,"_124":125,"_126":127,"_128":-5,"_129":130},"title","Undang-undang (UU) Nomor 7 Tahun 1991 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan","short_title","Undang-undang (UU) No. 7 Tahun 1991","number","7","year","1991","published_date","1991-12-30","effective_date","1992-01-01","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","ddc1b3d4-1a6f-400a-a0d3-4bbc9f4612dc","type",{"_6":60,"_55":63,"_64":65},"Undang-undang (UU)","short_name","UU","subjects",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1991
Undang-undang (UU) NO. 7, LN. 1991, LL SETNEG : 7 HLM
Undang-undang (UU) TENTANG Perubahan atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 01 Januari 1992. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Undang-undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan (Lembaran Negara Tahun 1983 Nomor 50, Tambahan Lembaran Negara Nomor 3263)","scope_and_parties","policy_content","

Undang-Undang ini mengubah beberapa ketentuan dalam Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan untuk menampung perkembangan perekonomian nasional dan dunia usaha. Perubahan tersebut meliputi:

Perubahan Pasal 4:\n
- Memperluas definisi penghasilan yang dikenakan pajak, termasuk penggantian atau imbalan pekerjaan, hadiah undian, dan penghargaan.
- Memperjelas perlakuan pajak atas imbalan natura dan/atau kenikmatan, dengan pengecualian untuk daerah terpencil.
- Menegaskan perlakuan dividen yang diterima oleh Perseroan Terbatas, Koperasi, BUMN/BUMD.
- Menambahkan ketentuan mengenai penghasilan perusahaan Reksa Dana dan Modal Ventura.
\n
Perubahan Pasal 6:\n
- Memperluas cakupan biaya yang dapat dikurangkan dari penghasilan bruto, termasuk biaya terkait pekerjaan atau jasa, imbalan natura di daerah terpencil, dan biaya lainnya.
\n
Perubahan Pasal 9:\n
- Memperjelas bahwa imbalan natura tidak dapat dikurangkan dari penghasilan bruto, kecuali di daerah terpencil.
\n
Perubahan Pasal 11:\n
- Memberikan insentif penyusutan bagi Wajib Pajak yang berinvestasi di daerah terpencil.
\n
Perubahan Pasal 13:\n
- Memungkinkan perusahaan penanaman modal asing menggunakan bahasa asing dan mata uang selain Rupiah dalam pembukuan dengan izin Menteri Keuangan.
\n
Perubahan Pasal 23:\n
- Menetapkan tarif pemotongan pajak atas dividen, bunga, sewa, royalti, dan imbalan jasa teknik/manajemen.
\n

Tujuan dari perubahan ini adalah untuk:

Menampung perkembangan ekonomi dan dunia usaha.
Memberikan insentif perpajakan untuk investasi di daerah terpencil.
Mendorong perkembangan perusahaan Reksa Dana dan Modal Ventura.
Mempermudah penanaman modal asing.

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PRESIDENT OF THE REPUBLIC OF INDONESIA

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 7 OF 1991
CONCERNING
AMENDMENT TO LAW NUMBER 7 OF 1983
CONCERNING INCOME TAX

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

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