[{"_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","cef9cd83-614f-4635-b6b8-e2fdb9ad009d","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 149 Tahun 2000 tentang Pemotongan Pajak Penghasilan Pasal 21 Atas Penghasilan Berupa Uang Pesangon, Uang Tebusan Pensiun, Dan Tunjangan Hari Tua Atau Jaminan Hari Tua Presiden Republik Indonesia,","short_title","Peraturan Pemerintah (PP) No. 149 Tahun 2000","number","149","year","2000","published_date","2000-12-23","effective_date","2001-01-01","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],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pemotongan Pajak Penghasilan Pasal 21 Atas Penghasilan Berupa Uang Pesangon, Uang Tebusan Pensiun, Dan Tunjangan Hari Tua Atau Jaminan Hari Tua Presiden Republik Indonesia,","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. 149, LN. 2000 No. 266, TLN No. 4067, LL SETNEG : 3 HLM
Peraturan Pemerintah (PP) TENTANG Pemotongan Pajak Penghasilan Pasal 21 Atas Penghasilan Berupa Uang Pesangon, Uang Tebusan Pensiun, Dan Tunjangan Hari Tua Atau Jaminan Hari Tua Presiden Republik Indonesia,
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 01 Januari 2001. \n \n

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

Peraturan Pemerintah ini ditetapkan untuk melaksanakan ketentuan Pasal 21 ayat (5) Undang-Undang Nomor 17 Tahun 2000 tentang Pajak Penghasilan. Tujuannya adalah untuk mengatur pemotongan Pajak Penghasilan Pasal 21 atas penghasilan berupa uang pesangon, uang tebusan pensiun, dan tunjangan hari tua atau jaminan hari tua. Ketentuan ini berlaku bagi Wajib Pajak orang pribadi dalam negeri yang menerima penghasilan tersebut. Pemotongan pajak dilakukan oleh pihak yang membayarkan penghasilan tersebut dan bersifat final. Tarif pemotongan pajak bervariasi berdasarkan besaran penghasilan bruto, mulai dari 5% hingga 25%. Namun, penghasilan bruto hingga Rp 250.000.000,00 dikecualikan dari pemotongan pajak. Ketentuan lebih lanjut akan diatur oleh Menteri Keuangan.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PP No. 68 Tahun 2009 tentang Tarif Pajak Penghasilan Pasal 21 Atas Penghasilan Berupa Uang Pesangon Uang Manfaat Pensiun Tunjangan Hari Tua Dan Jaminan Hari Tua Yang Dibayarkan Sekaligus","link","https://peraturan.bpk.go.id/Details/4994/pp-no-68-tahun-2009","47302483-a87f-4b96-93de-8108e53c20c2","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 149 OF 2000
CONCERNING
WITHHOLDING OF ARTICLE 21 INCOME TAX ON INCOME
IN THE FORM OF SEVERANCE PAY, PENSION REDEMPTION MONEY,
AND OLD AGE ALLOWANCE OR OLD AGE SECURITY

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

Considering:	\n \n That as an implementation of the provisions of Article 21 paragraph (5) of Law Number 17 of 2000 concerning the Third Amendment to Law Number 7 of 1983 concerning Income Tax, it is necessary to stipulate a Government Regulation concerning Withholding of Article 21 Income Tax on income in the form of severance pay, pension redemption money, and Old Age Allowance or Old Age Security; \n \n
In view of:	\n \n Article 5 paragraph (2) of the 1945 Constitution as amended by the Second Amendment to the 1945 Constitution; \n Law Number 6 of 1983 concerning General Provisions and Procedures

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