[{"_1":2,"_126":-5,"_127":-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","e9e7400b-0776-43e6-81a1-4b58eda9ded0","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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":87,"_88":87,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Pemerintah (PP) Nomor 5 Tahun 2002 tentang Perubahan Atas Peraturan Pemerintah Nomor 29 Tahun 1996 Tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Persewaan Tanah Dan/Atau Bangunan","short_title","Peraturan Pemerintah (PP) No. 5 Tahun 2002","number","5","year","2002","published_date","2002-03-23","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","Perubahan Atas Peraturan Pemerintah Nomor 29 Tahun 1996 Tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Persewaan Tanah Dan/Atau Bangunan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2002
Peraturan Pemerintah (PP) NO. 5, LN. 2002 No. 10, TLN No. 4174, LL 3 HLM
Peraturan Pemerintah (PP) TENTANG Perubahan Atas Peraturan Pemerintah Nomor 29 Tahun 1996 Tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Persewaan Tanah Dan/Atau Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 23 Maret 2002. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Pemerintah Nomor 29 Tahun 1996 tentang Pembayaran Pajak Penghasilan atas Penghasilan dari Persewaan Tanah dan/atau Bangunan.","scope_and_parties","policy_content","Peraturan Pemerintah ini bertujuan untuk memberikan kepastian hukum dan perlakuan yang sama kepada penerima penghasilan dari persewaan tanah dan/atau bangunan, baik badan maupun orang pribadi. Perubahan ini menetapkan bahwa Pajak Penghasilan atas penghasilan dari persewaan tanah dan/atau bangunan yang diterima oleh badan maupun orang pribadi dikenakan tarif yang sama, yaitu sebesar 10% dari jumlah bruto nilai persewaan dan bersifat final. Ketentuan ini mengubah tarif sebelumnya yang berbeda antara badan dan orang pribadi, yaitu 6% untuk badan dan 10% untuk orang pribadi. Pajak Penghasilan wajib dipotong oleh penyewa yang bertindak sebagai Pemotong Pajak, atau dibayar sendiri oleh penerima penghasilan jika penyewa bukan Pemotong Pajak.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PP No. 34 Tahun 2017 tentang Pajak Penghasilan atas Penghasilan dari Persewaan Tanah dan/atau Bangunan","link","https://peraturan.bpk.go.id/Details/64693/pp-no-34-tahun-2017","69810ef0-55bb-480e-8621-be581769f374","partially_revokes",[],"partially_revoked_by",[],"amends",[105],{"_94":106,"_96":107,"_36":108},"PP No. 29 Tahun 1996 tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Persewaan Tanah Dan/Atau Bangunan","https://peraturan.bpk.go.id/Details/56580/pp-no-29-tahun-1996","d2b636af-eca4-4ce5-9d97-9b24720e18b1","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 5 OF 2002
CONCERNING
AMENDMENT TO GOVERNMENT REGULATION NUMBER 29 OF 1996
CONCERNING INCOME TAX PAYMENT ON INCOME
FROM LEASE OF LAND AND/OR BUILDINGS

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that in order to provide legal certainty and equal treatment to recipients of income from the lease of land and/or buildings, both individuals and legal entities, it is necessary to stipulate a Government Regulation regarding Amendments to Government Regulation Number 29 of 1996 concerning Income Tax Payment on Income from the Lease of Land and/or Buildings.
In view of:	Article 5 paragraph (2) of the 1945 Constitution as amended by the Third Amendment to the 1945 Constitution; Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation (State Gazette of the Republic of Indonesia Year 1983 Number 49,

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