[{"_1":2,"_121":-5,"_122":-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","bd8039b4-7571-4bdb-9091-f3a4d03e636e","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_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":82,"_87":82,"_88":89,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Pemerintah (PP) Nomor 5 Tahun 1998 tentang Penyanderaan Dalam Rangka Penagihan Pajak Dengan Surat Paksa","short_title","Peraturan Pemerintah (PP) No. 5 Tahun 1998","number","5","year","1998","published_date","1998-01-07","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"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":59,"_54":62,"_63":64},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Penyanderaan Dalam Rangka Penagihan Pajak Dengan Surat Paksa","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1998
Peraturan Pemerintah (PP) NO. 5, LN. 1998 No. 6, TLN No. 3727, LL Setkab : 11 HLM
Peraturan Pemerintah (PP) TENTANG Penyanderaan Dalam Rangka Penagihan Pajak Dengan Surat Paksa
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 07 Januari 1998. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Pemerintah Nomor 5 Tahun 1998 ini bertujuan untuk mengatur tata cara penyanderaan dalam rangka penagihan pajak dengan Surat Paksa, sebagaimana diamanatkan oleh Pasal 36 Undang-Undang Nomor 19 Tahun 1997. Penyanderaan merupakan langkah terakhir dalam penagihan pajak dan hanya dapat dilakukan terhadap Penanggung Pajak yang memiliki utang pajak minimal Rp 100.000.000,00 dan diragukan itikad baiknya. Proses penyanderaan memerlukan izin tertulis dari Menteri Keuangan atau Gubernur Kepala Daerah Tingkat I. Penanggung Pajak yang disandera memiliki hak untuk mengajukan gugatan dan, jika dikabulkan, dapat meminta rehabilitasi nama baik dan ganti rugi. Penyanderaan dilakukan di tempat tertentu yang tertutup dan terasing, dengan fasilitas terbatas dan sistem pengamanan yang memadai.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 137 Tahun 2000 tentang Tempat Dan Tata Cara Penyanderaan, Rehabilitasi Nama Baik Penanggung Pajak, Dan Pemberian Ganti Rugi Dalam Rangka Penagihan Pajak Dengan Surat Paksa","link","https://peraturan.bpk.go.id/Details/54017/pp-no-137-tahun-2000","c4c4f373-7421-4239-8277-7b7a17c8f376","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 5 OF 1998
CONCERNING
HOSTAGE TAKING IN THE CONTEXT OF TAX COLLECTION WITH A FORCED LETTER

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n \n \n

Considering:	\n \n that based on Article 36 of Law Number 19 of 1997 concerning Tax Collection with a Forced Letter, it is deemed necessary to regulate the procedures for hostage taking, places of detention, rehabilitation of the good name of the Tax Debtor, and the provision of compensation, by Government Regulation. \n \n
In view of:	\n \n Article 5 paragraph (2) of the 1945 Constitution; \n Law Number 19 of 1997 concerning Tax Collection with a Forced Letter (State Gazette of 1997 Number 42, Supplement to the State Gazette Number 3686); \n \n

DECIDES:

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