[{"_1":2,"_125":-5,"_126":-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","bd68e966-811d-450e-9860-ab3ce003adcf","regulationData",{"_36":33,"_37":38,"_121":122,"_123":124},"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,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":-5,"_119":120},"title","Peraturan Pemerintah (PP) Nomor 18 Tahun 2009 tentang Bantuan Atau Sumbangan Termasuk Zakat Atau Sumbangan Keagamaan Yang Sifatnya Wajib Yang Dikecualikan Dari Objek Pajak Penghasilan","short_title","Peraturan Pemerintah (PP) No. 18 Tahun 2009","number","18","year","2009","published_date","2009-02-09","effective_date","2009-01-01","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":52,"_55":56,"_57":58},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_6":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68,71],{"_6":69,"_55":70,"_57":-5},"494821e7-dcec-40a4-8554-58ceda8fc587","Keagamaan & Penyelenggaraan Ibadah",{"_6":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Bantuan Atau Sumbangan Termasuk Zakat Atau Sumbangan Keagamaan Yang Sifatnya Wajib Yang Dikecualikan Dari Objek 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


2009
Peraturan Pemerintah (PP) NO. 18, LN. 2009 No. 35, TLN No. 4984, LL SETNEG : 3 HLM
Peraturan Pemerintah (PP) TENTANG Bantuan Atau Sumbangan Termasuk Zakat Atau Sumbangan Keagamaan Yang Sifatnya Wajib Yang Dikecualikan Dari Objek Pajak Penghasilan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 01 Januari 2009. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Pemerintah Nomor 18 Tahun 2009 ini bertujuan untuk mengatur pengecualian bantuan atau sumbangan, termasuk zakat dan sumbangan keagamaan yang sifatnya wajib, dari objek Pajak Penghasilan. Hal ini dilakukan untuk meningkatkan iman dan takwa para pemeluk agama serta memberikan perlakuan yang sama bagi setiap pemeluk agama di Indonesia. Bantuan atau sumbangan yang dikecualikan adalah yang tidak memiliki hubungan dengan usaha, pekerjaan, kepemilikan, atau penguasaan antara pihak-pihak yang bersangkutan. Zakat yang dikecualikan adalah yang diterima oleh badan amil zakat atau lembaga amil zakat yang disahkan oleh Pemerintah, serta penerima zakat yang berhak. Sumbangan keagamaan yang dikecualikan adalah yang diterima oleh lembaga keagamaan yang disahkan oleh Pemerintah dan penerima sumbangan yang berhak. Bantuan atau sumbangan dapat berupa uang atau barang kepada orang pribadi atau badan.","transitional_provisions","sanctions","revokes",[],"revoked_by",[96],{"_97":98,"_99":100,"_36":101},"text","PP No. 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan","link","https://peraturan.bpk.go.id/Details/233488/pp-no-55-tahun-2022","22c3a073-c2bf-42e0-bf37-efff4236b5e4","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

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 18 OF 2009
CONCERNING
ASSISTANCE OR DONATIONS INCLUDING ZAKAT OR MANDATORY
RELIGIOUS DONATIONS THAT ARE EXEMPTED FROM
INCOME TAX OBJECT

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that to implement the provisions of Article 4 paragraph (3) letter a number 1 of Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax, it is necessary to stipulate a Government Regulation regarding assistance or donations including zakat or mandatory religious donations that are excluded from the object of Income Tax;
In view of:	Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia; Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to the State Gazette of the Republic of

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