[{"_1":2,"_118":-5,"_119":-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","f2819ed8-97c6-4330-a01d-040a46f84354","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"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,"_73":74,"_75":76,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":85,"_90":85,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Peraturan Pemerintah (PP) Nomor 73 Tahun 1996 tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi Dan Jasa Konsultan","short_title","Peraturan Pemerintah (PP) No. 73 Tahun 1996","number","73","year","1996","published_date","1996-12-20","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],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan",{"_6":71,"_54":72,"_56":-5},"f79a5511-d11e-4751-9dce-a00910dd74ab","Konstruksi & Infrastruktur","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi Dan Jasa Konsultan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1996
Peraturan Pemerintah (PP) NO. 73, LN. 1996, LL Setkab : 4 HLM
Peraturan Pemerintah (PP) TENTANG Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi Dan Jasa Konsultan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 20 Desember 1996. \n \n

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Latar Belakang dan Tujuan: Peraturan ini diterbitkan untuk memastikan bahwa orang pribadi atau badan yang memperoleh penghasilan dari usaha jasa konstruksi dan jasa konsultan memenuhi kewajiban Pajak Penghasilan mereka. Tujuan utamanya adalah memberikan kemudahan dan kepastian hukum serta meningkatkan kepatuhan Wajib Pajak dalam memenuhi kewajiban Pajak Penghasilan mereka.

Ketentuan Substansial: Peraturan ini menetapkan bahwa penghasilan dari usaha jasa konstruksi dan jasa konsultan dikenakan Pajak Penghasilan yang bersifat final. Pajak ini berlaku untuk Wajib Pajak yang bergerak di bidang jasa pelaksanaan konstruksi, perencanaan konstruksi, pengawasan konstruksi, dan jasa konsultan, kecuali konsultan hukum dan konsultan pajak. Besaran pajak ditetapkan sebagai persentase dari imbalan bruto: 2% untuk jasa pelaksanaan konstruksi, dan 4% untuk jasa perencanaan, pengawasan konstruksi, dan jasa konsultan lainnya.

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PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 73 OF 1996
CONCERNING
INCOME TAX ON INCOME FROM CONSTRUCTION SERVICES AND CONSULTING SERVICES

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that individuals or entities receiving or earning income from construction services and consulting services are required to pay Income Tax on such income;
that to provide convenience and legal certainty and increase taxpayer compliance in fulfilling Income Tax obligations on such income and in accordance with Article 4 paragraph (2) of Law Number 7 of 1983 concerning Income Tax as amended most recently by Law Number 10 of 1994, it is deemed necessary to regulate the imposition of Income Tax on certain income in the form of income from construction services and consulting services by Government Regulation;

In view of:

Article 5 paragraph (2) of the 1945 Constitution;
Law Number 6 of

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