[{"_1":2,"_128":-5,"_129":-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","d1649a7a-8800-46eb-8e16-498730d8837c","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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":88,"_89":90,"_91":92,"_99":100,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 tentang Pajak Penghasilan atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu","short_title","Peraturan Pemerintah (PP) Nomor 23 Tahun 2018","number","23","year","2018","published_date","2018-06-08","effective_date","2018-07-01","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


2018
Peraturan Pemerintah (PP) NO. 23, LN.2018/NO.89, TLN NO.6214, LL SETKAB : 10 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 2018. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Pemerintah Nomor 46 Tahun 2013 tentang Pajak Penghasilan atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu","scope_and_parties","policy_content","

Peraturan Pemerintah Nomor 23 Tahun 2018 ini diterbitkan untuk menggantikan Peraturan Pemerintah Nomor 46 Tahun 2013, dengan tujuan memberikan kemudahan dan keadilan bagi Wajib Pajak yang memiliki peredaran bruto tertentu. Kebijakan ini bertujuan untuk mendorong partisipasi masyarakat dalam kegiatan ekonomi formal dengan memberikan tarif Pajak Penghasilan final sebesar 0,5% untuk jangka waktu tertentu. Peraturan ini mengatur bahwa Wajib Pajak yang memiliki peredaran bruto tidak melebihi Rp4.800.000.000,00 dalam satu Tahun Pajak dapat dikenai Pajak Penghasilan final. Namun, terdapat pengecualian bagi penghasilan dari pekerjaan bebas, penghasilan dari luar negeri, dan penghasilan yang telah dikenai Pajak Penghasilan final berdasarkan ketentuan lain. Wajib Pajak dapat memilih untuk dikenai Pajak Penghasilan berdasarkan tarif umum jika mereka mampu melakukan pembukuan. Peraturan ini juga mengatur jangka waktu pengenaan Pajak Penghasilan final yang berbeda untuk Wajib Pajak orang pribadi dan badan usaha.

","transitional_provisions","1. Untuk penghasilan dari usaha yang diterima atau diperoleh sejak awal Tahun Pajak sampai dengan sebelum Peraturan Pemerintah ini berlaku, dikenai Pajak Penghasilan dengan tarif 1% dari peredaran bruto setiap bulan. 2. Untuk penghasilan dari usaha yang diterima atau diperoleh sejak Peraturan Pemerintah ini berlaku sampai dengan akhir Tahun Pajak 2018, dikenai Pajak Penghasilan dengan tarif 0,5% dari peredaran bruto setiap bulan. 3. Untuk penghasilan dari usaha yang diterima atau diperoleh mulai Tahun Pajak 2019, dikenai Pajak Penghasilan berdasarkan tarif Pasal 17 ayat (1) huruf a, Pasal 17 ayat (2a), atau Pasal 31E Undang-Undang Pajak Penghasilan.","sanctions","(-)","revokes",[93],{"_94":95,"_96":97,"_36":98},"text","PP No. 46 Tahun 2013 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/5378/pp-no-46-tahun-2013","c45151d2-8ee1-493f-98be-edc49c8630b8","revoked_by",[101],{"_94":102,"_96":103,"_36":104},"PP No. 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan","https://peraturan.bpk.go.id/Details/233488/pp-no-55-tahun-2022","22c3a073-c2bf-42e0-bf37-efff4236b5e4","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 23 OF 2018
CONCERNING
INCOME TAX ON INCOME FROM BUSINESS RECEIVED OR OBTAINED BY TAXPAYERS WITH CERTAIN GROSS TURNOVER

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to encourage the public to participate in formal economic activities, by providing convenience and greater fairness to Taxpayers who have a certain gross turnover for a certain period of time, it is necessary to replace Government Regulation Number 46 of 2013 concerning Income Tax on Income from Business Received or Earned by Taxpayers with Certain Gross Turnover;
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 7 of 1983 concerning Income Tax as amended several times, the latest by Law Number

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