[{"_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","f783147e-dc08-45dd-8ed1-3d00b323cbf7","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_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","Undang-undang Darurat Nomor 23 Tahun 1951 tentang Perubahan dan Penambahan Ordonansi Pajak Peralihan Tahun 1944","short_title","Undang-undang Darurat Nomor 23 Tahun 1951","number","23","year","1951","published_date","1951-10-14","effective_date","1951-10-20","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","29a3eb5d-4138-4e49-bc82-02f27401caa4","type",{"_6":60,"_55":63,"_64":65},"Undang-undang Darurat","short_name","UUDrt","subjects",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan dan Penambahan Ordonansi Pajak Peralihan Tahun 1944","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1951
Undang-undang Darurat NO. 23, LN.1951/NO.103, TLN NO.162, LL SETNEG : 2 HLM.
Undang-undang Darurat TENTANG Perubahan dan Penambahan Ordonansi Pajak Peralihan Tahun 1944
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang Darurat ini mulai berlaku pada tanggal 20 Oktober 1951. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Ordonansi Pajak Peralihan Tahun 1944 seperti telah diubah dan ditambah, terakhir dengan Undang-undang Darurat No. 5 tahun 1951.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Undang-Undang Darurat ini dibuat untuk menambah ketentuan dalam Ordonansi Pajak Peralihan Tahun 1944 dengan mewajibkan pembukuan bagi wajib pajak yang menjalankan pekerjaan atau perusahaan. Tujuannya adalah untuk memastikan adanya pembukuan yang memadai guna mendukung penetapan pajak yang lebih akurat dan memuaskan.

Ketentuan Substansial: Undang-Undang ini mengatur bahwa wajib pajak yang memiliki penghasilan kotor melebihi seratus ribu rupiah dalam satu tahun setelah 1945 diwajibkan untuk mengadakan pembukuan. Pembukuan harus dilakukan dalam bahasa Indonesia dengan huruf Latin dan angka yang lazim, kecuali ada izin khusus dari Menteri Keuangan. Pembukuan harus mencatat keadaan kas, daftar debitur dan kreditur, serta neraca tahunan bagi perusahaan. Pembukuan dan dokumen pendukungnya harus disimpan selama sepuluh tahun. Pembesar pajak dapat memberikan pembebasan dari kewajiban pembukuan jika penghasilan selama lima tahun berturut-turut tidak melebihi seratus ribu rupiah.

","transitional_provisions","(-)","sanctions","1. Pelanggaran terhadap kewajiban pembukuan dapat dikenai kenaikan pajak sebesar dua puluh lima persen.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

EMERGENCY LAW OF THE REPUBLIC OF INDONESIA
NUMBER 23 OF 1951
ON
AMENDMENT AND ADDITION TO THE TRANSITIONAL TAX ORDINANCE OF 1944

THE PRESIDENT OF THE REPUBLIC OF INDONESIA,

Whereas :	that it is advisable if the transitional tax ordinance of 1944 is supplemented with a regulation on the obligation to maintain a bookkeeping by the taxpayer who carries out a job or company; that due to urgent circumstances, this regulation needs to be implemented immediately;
Bearing in Mind :	articles 96 and 117 of the Provisional Constitution of the Republic Indonesia;

HAS DECIDED:

To stipulate :

AN EMERGENCY LAW GOVERNING THE OBLIGATION TO
MAINTAIN A BOOKKEEPING BY TAXPAYERS, WHO
CARRY OUT A JOB OR COMPANY, WHICH
IS SUBJECT TO TRANSITIONAL TAX.

Article I.

The transitional tax ordinance of 1944 as amended and supplemented, most recently
by Emergency Law No. 5 of 1951 (State Gazette 1951 No. 15),
is amended and supplemented again as follows
I. after

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