[{"_1":2,"_122":-5,"_123":-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","c45151d2-8ee1-493f-98be-edc49c8630b8","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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":83,"_88":83,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Pemerintah (PP) Nomor 46 Tahun 2013 tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu","short_title","Peraturan Pemerintah (PP) No. 46 Tahun 2013","number","46","year","2013","published_date","2013-06-12","effective_date","2013-07-01","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],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2013
Peraturan Pemerintah (PP) NO. 46, LN. 2013 No. 106, TLN No. 5424, LL SETNEG : 7 HLM
Peraturan Pemerintah (PP) TENTANG Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 01 Juli 2013. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Pemerintah ini bertujuan untuk memberikan kemudahan kepada Wajib Pajak orang pribadi dan badan dengan peredaran bruto tertentu dalam menghitung, menyetor, dan melaporkan Pajak Penghasilan yang terutang. Pajak Penghasilan dikenakan secara final dengan tarif 1% atas peredaran bruto yang tidak melebihi Rp4.800.000.000,00 dalam satu Tahun Pajak. Wajib Pajak yang memenuhi kriteria ini adalah Wajib Pajak orang pribadi atau badan yang tidak termasuk bentuk usaha tetap dan tidak memperoleh penghasilan dari jasa pekerjaan bebas. Peraturan ini juga mengatur pengecualian bagi Wajib Pajak yang menggunakan sarana bongkar pasang atau tempat umum yang tidak diperuntukkan untuk usaha. Selain itu, peraturan ini menetapkan bahwa Pajak Penghasilan yang dibayar di luar negeri dapat dikreditkan dan mengatur kompensasi kerugian bagi Wajib Pajak yang dikenai Pajak Penghasilan bersifat final.","transitional_provisions","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PP No. 23 Tahun 2018 tentang Pajak Penghasilan atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu","link","https://peraturan.bpk.go.id/Details/82680/pp-no-23-tahun-2018","d1649a7a-8800-46eb-8e16-498730d8837c","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 46 OF 2013
CONCERNING
INCOME TAX ON INCOME FROM BUSINESS
RECEIVED OR OBTAINED BY TAXPAYERS
WHO HAVE CERTAIN GROSS TURNOVER

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to provide convenience to individual and corporate Taxpayers who have a certain gross turnover, it is necessary to provide special treatment regarding the calculation, payment, and reporting of Income Tax payable;
that based on the considerations as referred to in letter a and to implement the provisions of Article 4 paragraph (2) letter e and Article 17 paragraph (7) 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 concerning Income Tax on Income from Business Received or Obtained by Taxpayers Who Have Certain

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