[{"_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","c218be97-19c4-47db-b768-af1e1d45deb4","regulationData",{"_36":33,"_37":38,"_121":122,"_123":124},"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,"_73":74,"_75":76,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":90,"_92":93,"_100":101,"_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 111 Tahun 2000 tentang Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan Karena Waris Dan Hibah Wasiat","short_title","Peraturan Pemerintah (PP) No. 111 Tahun 2000","number","111","year","2000","published_date","2000-12-01","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","25005e56-1478-479f-a566-310826679c75","type",{"_6":59,"_54":62,"_63":64},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[67,70],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan",{"_6":71,"_54":72,"_56":-5},"f4b86401-f3d3-4f51-840b-679bbbde321b","Kependudukan & Catatan Sipil","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan Karena Waris Dan Hibah Wasiat","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2000
Peraturan Pemerintah (PP) NO. 111, LN. 2000 No. 213, LL SETNEG : 3 HLM
Peraturan Pemerintah (PP) TENTANG Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan Karena Waris Dan Hibah Wasiat
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 01 Desember 2000. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 35 Tahun 1997 tentang Pengenaan Bea Perolehan Hak atas Tanah dan Bangunan karena Hibah Wasiat (Lembaran Negara Republik Indonesia Tahun 1997 Nomor 78, Tambahan Lembaran Negara Nomor 3707)\n\nPeraturan ini mengubah:\n(-)","scope_and_parties","policy_content","Peraturan Pemerintah ini bertujuan untuk mengatur pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang diperoleh melalui waris dan hibah wasiat. Latar belakang kebijakan ini adalah untuk melaksanakan ketentuan Pasal 3 ayat (2) Undang-Undang Nomor 21 Tahun 1997 yang telah diubah dengan Undang-Undang Nomor 20 Tahun 2000. Ketentuan substansial dalam peraturan ini mencakup definisi perolehan hak karena waris dan hibah wasiat, besaran BPHTB yang terutang, dan saat terutang pajak. BPHTB yang terutang adalah sebesar 50% dari BPHTB yang seharusnya terutang. Pendaftaran perolehan hak hanya dapat dilakukan setelah pembayaran pajak dibuktikan dengan Surat Setoran BPHTB. Nilai Perolehan Objek Pajak didasarkan pada nilai pasar atau Nilai Jual Objek Pajak, mana yang lebih tinggi.","transitional_provisions","(-)","sanctions","revokes",[94],{"_95":96,"_97":98,"_36":99},"text","PP No. 35 Tahun 1997 tentang Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan Karena Hibah Wasiat","link","https://peraturan.bpk.go.id/Details/56306/pp-no-35-tahun-1997","1b28b436-586e-43d9-88f1-8b6fcd30442e","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

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 111 OF 2000
CONCERNING
IMPOSITION OF DUTY ON ACQUISITION OF LAND AND BUILDING RIGHTS
DUE TO INHERITANCE AND WILL

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that in order to implement the provisions of Article 3 paragraph (2) of Law Number 21 of 1997 concerning Duty on Acquisition of Land and Building Rights as amended by Law Number 20 of 2000, it is necessary to stipulate a Government Regulation concerning Imposition of Duty on Acquisition of Land and Building Rights due to Inheritance and Will;
In view of:	Article 5 paragraph (2) of the 1945 Constitution as amended by the Second Amendment to the 1945 Constitution; Law Number 21 of 1997 concerning Duty on Acquisition of Land and Building Rights (State Gazette of the Republic of Indonesia Year 1997 Number 44, Supplement to the State Gazette Number 3688) as amended by

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