[{"_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","e7c067d1-ccda-4948-bae4-c5afea5f554d","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,"_76":77,"_78":79,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":-5,"_90":91,"_92":88,"_93":88,"_94":95,"_96":97,"_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 7 Tahun 2001 tentang Pemberian Keringanan Pajak Penghasilan Kepada Wajib Pajak Yang Melakukan Restrukturisasi Utang Usaha Melalui Lembaga Khusus Yang Dibentuk Pemerintah","short_title","Peraturan Pemerintah (PP) No. 7 Tahun 2001","number","7","year","2001","published_date","2001-02-14","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",[67,70,73],{"_6":68,"_54":69,"_56":-5},"193753c5-a731-40ce-a1e2-9283553b49dd","Utang, Piutang & Hibah Negara",{"_6":71,"_54":72,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan",{"_6":74,"_54":75,"_56":-5},"a398e89f-e98e-4a05-8e20-54e34590ef5a","Jaminan Fidusia & Pembiayaan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pemberian Keringanan Pajak Penghasilan Kepada Wajib Pajak Yang Melakukan Restrukturisasi Utang Usaha Melalui Lembaga Khusus Yang Dibentuk Pemerintah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2001
Peraturan Pemerintah (PP) NO. 7, LN. 2001 No. 13, TLN No. 4078, LL SETNEG : 5 HLM
Peraturan Pemerintah (PP) TENTANG Pemberian Keringanan Pajak Penghasilan Kepada Wajib Pajak Yang Melakukan Restrukturisasi Utang Usaha Melalui Lembaga Khusus Yang Dibentuk Pemerintah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 14 Februari 2001. \n \n

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

Peraturan Pemerintah ini bertujuan untuk memberikan keringanan Pajak Penghasilan kepada Wajib Pajak yang melakukan restrukturisasi utang usaha melalui lembaga khusus yang dibentuk pemerintah, yaitu Satuan Tugas Prakarsa Jakarta (STPJ). Kebijakan ini diambil dalam rangka pemulihan ekonomi nasional pasca krisis 1997. Fasilitas pajak yang diberikan bersifat terbatas dan hanya berlaku untuk restrukturisasi utang yang diselesaikan dalam tahun pajak 2000, 2001, dan 2002. Ketentuan ini mengatur pembebasan sebagian Pajak Penghasilan atas keuntungan dari pembebasan utang, pengalihan harta untuk penyelesaian utang, dan perubahan utang menjadi penyertaan modal. Debitur dan kreditur yang terlibat dalam restrukturisasi ini harus terdaftar dan dinyatakan memenuhi syarat oleh STPJ.

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GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 7 OF 2001
CONCERNING
GRANTING INCOME TAX RELIEF TO TAXPAYERS
UNDERTAKING BUSINESS DEBT RESTRUCTURING
THROUGH A SPECIAL AGENCY ESTABLISHED BY THE GOVERNMENT

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that in order to implement the provisions of Article 31B of Law Number 17 of 2000 concerning the Third Amendment to Law Number 7 of 1983 concerning Income Tax, it is necessary to stipulate a Government Regulation regarding the Granting of Income Tax Relief to Taxpayers Undertaking Restructuring Business Debt through a Special Agency Established by the Government;
In view of:	Article 5 paragraph (2) of the 1945 Constitution as amended by the Second Amendment to the 1945 Constitution; Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to State Gazette Number 3262) as

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