[{"_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","e7595708-bd21-4302-9d46-bdd7b846e3f8","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","Peraturan Pemerintah (PP) Nomor 12 Tahun 1997 tentang Pajak Penghasilan Atas Penghasilan Yang Diterima Oleh Pekerja Sampai Dengan Sebesar Upah Minimum Regional","short_title","Peraturan Pemerintah (PP) No. 12 Tahun 1997","number","12","year","1997","published_date","1997-05-07","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","25005e56-1478-479f-a566-310826679c75","type",{"_6":59,"_54":62,"_63":64},"Peraturan Pemerintah (PP)","short_name","PP","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 Atas Penghasilan Yang Diterima Oleh Pekerja Sampai Dengan Sebesar Upah Minimum Regional","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1997
Peraturan Pemerintah (PP) NO. 12, LN. 1997 No. 28, TLN No. 3678 LL Setkab : 2 HLM
Peraturan Pemerintah (PP) TENTANG Pajak Penghasilan Atas Penghasilan Yang Diterima Oleh Pekerja Sampai Dengan Sebesar Upah Minimum Regional
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 07 Mei 1997. \n \n

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Latar Belakang dan Tujuan: Peraturan ini dibuat untuk mengurangi beban pajak pekerja yang menerima upah sebesar Upah Minimum Regional (UMR). Dengan memperhatikan ketentuan UMR yang berlaku, pemerintah memutuskan untuk menanggung Pajak Penghasilan atas penghasilan yang diterima oleh pekerja hingga sebesar UMR. Tujuan utama dari kebijakan ini adalah untuk meningkatkan kesejahteraan pekerja dengan memastikan bahwa upah minimum yang diterima tidak terpotong oleh pajak penghasilan.

Ketentuan Substansial: Peraturan ini menetapkan bahwa Pajak Penghasilan atas penghasilan yang diterima oleh pekerja sampai dengan sebesar UMR akan ditanggung oleh pemerintah. Jika penghasilan pekerja melebihi UMR, maka Pajak Penghasilan atas seluruh penghasilan tersebut tetap dihitung dan dibayar seperti biasa dengan menggunakan Penghasilan Tidak Kena Pajak (PTKP) sebagai dasar perhitungan. Ketentuan lebih lanjut mengenai pelaksanaan peraturan ini akan ditetapkan oleh Menteri Keuangan.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 72 Tahun 2001 tentang Pajak Penghasilan Atas Penghasilan Yang Diterima Oleh Pekerja Sampai Dengan Sebesar Upah Minimum Propinsi Atau Upah Minimum Kabupaten/Kota","link","https://peraturan.bpk.go.id/Details/53076/pp-no-72-tahun-2001","2d8ff839-a188-4ce7-8764-cf0c691d1b11","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 12 OF 1997
CONCERNING
INCOME TAX ON INCOME RECEIVED BY WORKERS UP TO THE REGIONAL MINIMUM WAGE

PRESIDENT OF THE REPUBLIC OF INDONESIA,

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

Considering:	\n \n that by considering the provisions of the prevailing Regional Minimum Wage (UMR) level and to reduce the burden on workers who earn the Regional Minimum Wage, it is necessary to regulate income tax on income up to the Regional Minimum Wage by Government Regulation; \n \n
In view of:	\n \n Article 5 paragraph (2) of the 1945 Constitution; \n Law Number 7 of 1983 concerning Income Tax (State Gazette of 1983 Number 50, Supplement to the State Gazette Number 3263), as amended several times, most recently by Law Number 10 of 1994 (State Gazette of 1994 Number 60, Supplement to the State Gazette Number 3567); \n \n

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