[{"_1":2,"_119":-5,"_120":-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","dbf54870-b792-45da-abda-ed5da76a9ec5","regulationData",{"_36":33,"_37":38,"_115":116,"_117":118},"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":85,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":-5,"_113":114},"title","Peraturan Pemerintah (PP) Nomor 41 Tahun 2016 tentang Perlakuan Pajak Penghasilan Pasal 21 atas Penghasilan Pegawai dari Pemberi Kerja Dengan Kriteria Tertentu","short_title","Peraturan Pemerintah (PP) No. 41 Tahun 2016","number","41","year","2016","published_date","2016-10-17","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},"4e240b29-23c1-4826-aa3d-d2797142ac5f","Kompensasi & Tunjangan Pejabat",{"_6":71,"_54":72,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perlakuan Pajak Penghasilan Pasal 21 atas Penghasilan Pegawai dari Pemberi Kerja Dengan Kriteria 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


2016
Peraturan Pemerintah (PP) NO. 41, LN. 2016 No. 199, TLN No. 5935, LL SETNEG : 5 HLM
Peraturan Pemerintah (PP) TENTANG Perlakuan Pajak Penghasilan Pasal 21 atas Penghasilan Pegawai dari Pemberi Kerja Dengan Kriteria Tertentu
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 17 Oktober 2016. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Pemerintah ini bertujuan untuk meningkatkan daya saing industri pada sektor tertentu yang berorientasi ekspor dan mendukung penciptaan serta penyerapan lapangan kerja. Kebijakan ini mengatur perlakuan Pajak Penghasilan Pasal 21 atas penghasilan pegawai yang dibayarkan oleh pemberi kerja dengan kriteria tertentu. Pemberi kerja harus memenuhi persyaratan seperti bergerak di bidang industri alas kaki atau tekstil, mempekerjakan minimal 2.000 pegawai, menanggung Pajak Penghasilan Pasal 21, melakukan ekspor minimal 50% dari total penjualan, memiliki perjanjian kerja bersama, dan mengikutsertakan pegawai dalam program jaminan sosial. Pegawai dengan penghasilan kena pajak hingga Rp50.000.000 per tahun dikenai tarif pajak 2,5% yang bersifat final. Jika penghasilan melebihi batas tersebut, tarif pajak 15% berlaku untuk kelebihan penghasilan.","transitional_provisions","1. Ketentuan tarif Pemotongan Pajak Penghasilan Pasal 21 berlaku untuk Masa Pajak Juli 2016 sampai dengan Masa Pajak Desember 2017.","sanctions","revokes",[],"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

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 41 OF 2016
CONCERNING
TREATMENT OF ARTICLE 21 INCOME TAX ON EMPLOYEE INCOME
FROM EMPLOYERS WITH SPECIFIC CRITERIA

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to increase the competitiveness of industries in certain export-oriented sectors and to support the Government's program in creating and absorbing employment opportunities, it is necessary to provide a policy on the treatment of Article 21 Income Tax on employee income paid by employers who meet certain criteria, for a certain period of time;
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 21 paragraph (5) of Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 36 of 2008 concerning

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