[{"_1":2,"_115":-5,"_116":-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","ec38ccba-16e0-4dff-89c6-d66ca52f13bb","regulationData",{"_36":33,"_37":38,"_111":112,"_113":114},"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,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":-5,"_109":110},"title","Peraturan Menteri Keuangan Nomor 137/PMK.03/2011 Tahun 2011 tentang Pengenaan Pajak Penghasilan untuk Kegiatan Usaha Pembiayaan Syariah","short_title","Peraturan Menteri Keuangan (PMK) Nomor 137/PMK.03/2011","number","137/PMK.03/2011","year","2011","published_date","2011-08-19","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","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":59,"_54":62,"_63":64},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pengenaan Pajak Penghasilan untuk Kegiatan Usaha Pembiayaan Syariah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2011
Peraturan Menteri Keuangan (PMK) NO. 137/PMK.03/2011, BN 2011/ NO 510; https://peraturan.go.id/ : 6 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Pengenaan Pajak Penghasilan untuk Kegiatan Usaha Pembiayaan Syariah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 19 Agustus 2011. \n \n

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Peraturan Menteri Keuangan ini bertujuan untuk mengatur pengenaan Pajak Penghasilan atas kegiatan usaha pembiayaan syariah. Latar belakang peraturan ini adalah untuk melaksanakan ketentuan dalam Peraturan Pemerintah Nomor 25 Tahun 2009 tentang Pajak Penghasilan Kegiatan Usaha Berbasis Syariah. Ketentuan substansial dalam peraturan ini mencakup definisi dan jenis-jenis akad syariah seperti Ijarah, Murabahah, Salam, Istishna', Mudharabah, dan Musyarakah yang digunakan dalam kegiatan pembiayaan syariah. Peraturan ini juga mengatur tentang pengenaan Pajak Penghasilan atas penghasilan yang diperoleh dari kegiatan pembiayaan syariah, termasuk sewa guna usaha, anjak piutang, pembiayaan konsumen, dan usaha kartu kredit yang dilakukan berdasarkan prinsip syariah. Selain itu, peraturan ini menetapkan bahwa penghasilan dari kegiatan pendanaan dengan akad Mudharabah, Mudharabah Musytarakah, atau Musyarakah dikenai Pajak Penghasilan sesuai dengan ketentuan pengenaan Pajak Penghasilan berupa bunga. Perusahaan dapat membebankan biaya sesuai dengan ketentuan dalam Undang-Undang Pajak Penghasilan dan jumlah yang diperjanjikan dalam akad berdasarkan Prinsip Syariah.

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Article 6

The Company may charge costs as referred to in Article 3 in accordance with:

Provisions stipulated in Article 6 and Article 9 of the Income Tax Law, including profits and/or profit sharing paid or owed by the Company to the funder (shohibul maal); and
The amount agreed upon in the contract based on Sharia Principles.

Article 7

In the event that there is a transfer of assets or lease of assets that must be carried out to fulfill the Sharia Principles underlying the Company's financing activities, the following provisions apply:

The transfer of assets from a third party that is carried out solely to fulfill Sharia Principles in the context of financing activities by the Company is not included in the definition of transfer of assets as referred to in the Income Tax Law.
In the event of a transfer of assets as referred to in letter a, the transfer of assets is considered a direct transfer of

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