[{"_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","d02f37bf-5643-424b-a47f-63a48678779f","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","Keputusan Presiden (Keppres) Nomor 7 Tahun 1990 tentang Pajak Penghasilan yang Terhutang oleh Perusahaan-Perusahaan Luar Negeri atas Permbayaran Royalti Sehubungan dengan Penggunaan Jasa Teknik, Jasa Manajemen, dan Lisensi oleh PT. IPTN, PT. PINDAD dan PT. PAL","short_title","Keputusan Presiden (KEPPRES) Nomor 7 Tahun 1990","number","7","year","1990","published_date","1990-03-03","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","9b39fddb-ef27-4bb8-818e-76af78c5aa14","type",{"_6":59,"_54":62,"_63":64},"Keputusan Presiden (Keppres)","short_name","Keppres","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pajak Penghasilan yang Terhutang oleh Perusahaan-Perusahaan Luar Negeri atas Permbayaran Royalti Sehubungan dengan Penggunaan Jasa Teknik, Jasa Manajemen, dan Lisensi oleh PT. IPTN, PT. PINDAD dan PT. PAL","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1990
Keputusan Presiden (KEPPRES) NO. 7,
Keputusan Presiden (KEPPRES) TENTANG Pajak Penghasilan yang Terhutang oleh Perusahaan-Perusahaan Luar Negeri atas Permbayaran Royalti Sehubungan dengan Penggunaan Jasa Teknik, Jasa Manajemen, dan Lisensi oleh PT. IPTN, PT. PINDAD dan PT. PAL
ABSTRAK:	\n \n \n
CATATAN:	\n \n Keputusan Presiden (KEPPRES) ini mulai berlaku pada tanggal 03 Maret 1990. \n \n

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

Keputusan Presiden ini bertujuan untuk mendukung alih teknologi di bidang industri pesawat terbang, persenjataan, dan kapal laut dengan mengatur pengenaan Pajak Penghasilan atas pembayaran royalti yang dilakukan oleh PT. IPTN, PT. PINDAD, dan PT. PAL. Ketiga perusahaan ini merupakan Badan Usaha Milik Negara yang pendanaannya didukung oleh Pemerintah. Oleh karena itu, untuk mencegah berkurangnya nilai dana investasi yang dikelola oleh perusahaan-perusahaan tersebut, Pajak Penghasilan yang terhutang atas pembayaran royalti kepada perusahaan-perusahaan luar negeri ditanggung oleh Pemerintah. Keputusan ini berlaku surut sejak tahun 1984 dan pelaksanaan teknisnya diatur oleh Menteri Keuangan.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","KEPPRES No. 149 Tahun 2000 tentang Pencabutan Keputusan Presiden Nomor 7 Tahun 1990 Tentang Pajak Penghasilan Yang Terutang Oleh Perusahaan-Perusahaan Luar Negeri Atas Pembayaran Royalti Sehubungan Dengan Penggunaan Jasa Teknik, Jasa Manajemen Dan Lisensi Oleh PT IPTN, PT Pindad, Dan PT PAL","link","https://peraturan.bpk.go.id/Details/58233/keppres-no-149-tahun-2000","8d4ccedb-2876-4309-97ae-cd32ae853fb5","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

PRESIDENTIAL DECREE OF THE REPUBLIC OF INDONESIA
NUMBER 7 YEAR 1990
CONCERNING
INCOME TAX PAYABLE BY FOREIGN COMPANIES ON ROYALTY PAYMENTS IN CONNECTION WITH THE USE OF TECHNICAL SERVICES, MANAGEMENT SERVICES, AND LICENSES BY PT. IPTN, PT. PINDAD AND PT. PAL

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in the context of technology transfer in the fields of aircraft industry, armaments industry, and shipbuilding industry, royalty payments for the use of technical services, management services, and licenses are unavoidable company investments;
that PT. Industri Pesawat Terbang Nusantara (IPTN), PT. PINDAD, and PT. PAL are State-Owned Enterprises whose funding for all investments, including for royalty payments for the use of technical services, management services, and licenses they require, is still supported by the Government;
that if the Income Tax payable on royalty

","pdf_url","/proxy/pdf?id=d02f37bf-5643-424b-a47f-63a48678779f","actionData","errors"]