[{"_1":2,"_127":-5,"_128":-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","dfa75504-7a11-43fe-9869-88b6df3b78eb","regulationData",{"_36":33,"_37":38,"_123":124,"_125":126},"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":88,"_90":91,"_98":99,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":-5,"_121":122},"title","Peraturan Pemerintah (PP) Nomor 45 Tahun 1994 tentang Pajak Penghasilan Bagi Pejabat Negara, Pegawai Negeri Sipil, Anggota Angkatan Bersenjata Republik Indonesia, Dan Para Pensiunan Atas Penghasilan Yang Dibebankan Kepada Keuangan Negara Atau Keuangan Daerah","short_title","Peraturan Pemerintah (PP) No. 45 Tahun 1994","number","45","year","1994","published_date","1994-12-26","effective_date","1995-01-01","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","Pajak Penghasilan Bagi Pejabat Negara, Pegawai Negeri Sipil, Anggota Angkatan Bersenjata Republik Indonesia, Dan Para Pensiunan Atas Penghasilan Yang Dibebankan Kepada Keuangan Negara Atau Keuangan Daerah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1994
Peraturan Pemerintah (PP) NO. 45, LN. 1994 , TLN No. 3577, LL SETNEG : 6 HLM
Peraturan Pemerintah (PP) TENTANG Pajak Penghasilan Bagi Pejabat Negara, Pegawai Negeri Sipil, Anggota Angkatan Bersenjata Republik Indonesia, Dan Para Pensiunan Atas Penghasilan Yang Dibebankan Kepada Keuangan Negara Atau Keuangan Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 01 Januari 1995. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 40 Tahun 1985 tentang Tunjangan Pajak Penghasilan bagi Pejabat Negara, Pegawai Negeri Sipil, Anggota Angkatan Bersenjata Republik Indonesia, dan para Pensiunan atas Penghasilan Berupa Gaji, Honorarium, Uang Pensiun, dan Tunjangan-Tunjangan Lainnya yang Dibebankan kepada Keuangan Negara.","scope_and_parties","policy_content","

Peraturan Pemerintah ini bertujuan untuk mengatur pemotongan Pajak Penghasilan bagi Pejabat Negara, Pegawai Negeri Sipil, Anggota Angkatan Bersenjata Republik Indonesia, dan para Pensiunan atas penghasilan yang dibebankan kepada Keuangan Negara atau Daerah. Penghasilan berupa gaji, uang pensiun, tunjangan, dan honorarium yang diterima oleh kelompok ini dikenakan Pajak Penghasilan Pasal 21. Namun, pajak atas penghasilan tetap seperti gaji dan uang pensiun ditanggung oleh pemerintah. Sementara itu, penghasilan tidak tetap seperti honorarium dikenakan pajak sebesar 15% dan bersifat final, kecuali untuk Pegawai Negeri Sipil golongan II/d ke bawah dan anggota Angkatan Bersenjata berpangkat Pembantu Letnan Satu ke bawah. Kebijakan ini bertujuan untuk meringankan beban pajak bagi penerima penghasilan dari keuangan negara yang umumnya belum mencapai tingkat memadai.

","transitional_provisions","(-)","sanctions","revokes",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 40 Tahun 1985 tentang Tunjangan Pajak Penghasilan Bagi Pejabat Negara, Pegawai Negeri Sipil, Anggota Angkatan Bersenjata Republik Indonesia, Dan Para Pensiunan Atas Penghasilan Berupa Gaji, Honorarium, Uang Pensiun, Dan Tunjangan-Tunjangan Lainnya Yang Dibebankan Kepada Keuangan Negara","link","https://peraturan.bpk.go.id/Details/64678/pp-no-40-tahun-1985","503a4524-7931-4615-81c5-29690afad63c","revoked_by",[100],{"_93":101,"_95":102,"_36":103},"PP No. 80 Tahun 2010 tentang Tarif Pemotongan Dan Pengenaan Pajak Penghasilan Pasal 21 Atas Penghasilan Yang Menjadi Beban Anggaran Pendapatan Dan Belanja Negara Atau Anggaran Pendapatan Dan Belanja Daerah","https://peraturan.bpk.go.id/Details/5104/pp-no-80-tahun-2010","7515d1c9-2936-4d47-aa7d-69f2e3481935","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 45 OF 1994
CONCERNING
INCOME TAX FOR STATE OFFICIALS, CIVIL SERVANTS,
MEMBERS OF THE INDONESIAN ARMED FORCES, AND PENSIONERS
ON INCOME CHARGED TO THE STATE BUDGET OR
REGIONAL BUDGET

Considering:

that based on Article 4 paragraph (1) of Law Number 7 of 1983 concerning Income Tax as last amended by Law Number 10 of 1994, income in the form of salary, pension, allowances and honorarium as well as other income charged to the State Budget or Regional Budget received or obtained by State Officials, Civil Servants, Members of the Indonesian Armed Forces, and Pensioners is subject to Income Tax;
that based on Article 4 paragraph (3) letter d of Law Number 7 of 1983 concerning Income Tax as last amended by Law Number 10 of 1994, reimbursement or compensation in connection with work or services received or obtained in the form of kind

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