[{"_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","f3654296-6b7c-4092-be65-03bfc7179fbb","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 11 Tahun 2006 tentang Pajak Penghasilan Atas Diskonto Surat Perbendaharaan Negara","short_title","Peraturan Pemerintah (PP) No. 11 Tahun 2006","number","11","year","2006","published_date","2006-04-15","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 Diskonto Surat Perbendaharaan Negara","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2006
Peraturan Pemerintah (PP) NO. 11, LN. 2006 No. 30, TLN No. 4618 LL SETNEG : 4 HLM
Peraturan Pemerintah (PP) TENTANG Pajak Penghasilan Atas Diskonto Surat Perbendaharaan Negara
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 15 April 2006. \n \n

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Latar Belakang dan Tujuan: Peraturan Pemerintah ini diterbitkan untuk melaksanakan ketentuan Pasal 4 ayat (2) Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan, yang telah diubah terakhir dengan Undang-Undang Nomor 17 Tahun 2000. Tujuannya adalah untuk mendukung kebijakan fiskal pemerintah dan meningkatkan efektivitas pengenaan Pajak Penghasilan atas penghasilan tertentu berupa Diskonto Surat Perbendaharaan Negara (SPN), sehingga memberikan kepastian hukum, keadilan, dan kemudahan pelaksanaan.

Ketentuan Substansial: Peraturan ini mengatur pemungutan Pajak Penghasilan yang bersifat final sebesar 20% atas penghasilan dari Diskonto SPN. Pemungutan dilakukan oleh Bank Indonesia pada tanggal penyelesaian transaksi penjualan SPN di Pasar Perdana. Ketentuan lebih lanjut mengenai tata cara pemungutan diatur dengan Peraturan Menteri Keuangan.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 27 Tahun 2008 tentang Pajak Penghasilan Atas Diskonto Surat Perbendaharaan Negara","link","https://peraturan.bpk.go.id/Details/4840/pp-no-27-tahun-2008","4c9df1b7-1827-4e20-b112-48623d8cd534","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 11 OF 2006
CONCERNING
INCOME TAX ON DISCOUNT OF STATE TREASURY BILLS

BY THE GRACE OF ALMIGHTY GOD

PRESIDENT OF THE REPUBLIC OF INDONESIA,

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

Considering:	\n \n that to implement the provisions of Article 4 paragraph (2) of Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 17 of 2000, it is necessary to stipulate a Government Regulation concerning Income Tax on Discount of State Treasury Bills; \n \n
In view of:	\n \n Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia; \n 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 the State Gazette of the Republic of Indonesia Number 3262) as amended several times, most recently by Law

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