[{"_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","f86dde21-a19f-4d40-8666-eb9b1b43e46b","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,"_73":74,"_75":76,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Pemerintah (PP) Nomor 5 Tahun 2003 tentang Pajak Penghasilan Atas Penghasilan Yang Diterima Oleh Pekerja Sampai Dengan Sebesar Upah Minimum Propinsi Atau Upah Minimum Kabupaten/Kota","short_title","Peraturan Pemerintah (PP) No. 5 Tahun 2003","number","5","year","2003","published_date","2003-01-20","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},"4e240b29-23c1-4826-aa3d-d2797142ac5f","Kompensasi & Tunjangan Pejabat",{"_6":71,"_54":72,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pajak Penghasilan Atas Penghasilan Yang Diterima Oleh Pekerja Sampai Dengan Sebesar Upah Minimum Propinsi Atau Upah Minimum Kabupaten/Kota","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2003
Peraturan Pemerintah (PP) NO. 5, LN. 2003 No. 6, TLN No. 4258, LL SETNEG : 3 HLM
Peraturan Pemerintah (PP) TENTANG Pajak Penghasilan Atas Penghasilan Yang Diterima Oleh Pekerja Sampai Dengan Sebesar Upah Minimum Propinsi Atau Upah Minimum Kabupaten/Kota
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 20 Januari 2003. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Pemerintah Nomor 72 Tahun 2001 tentang Pajak Penghasilan atas Penghasilan yang Diterima oleh Pekerja sampai dengan Sebesar Upah Minimum Propinsi atau Upah Minimum Kabupaten/Kota.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini dibuat untuk memberikan keadilan dalam pengenaan Pajak Penghasilan kepada pekerja, dengan mempertimbangkan kewenangan Gubernur dalam menetapkan Upah Minimum Propinsi atau Kabupaten/Kota. Tujuannya adalah untuk mengatur Pajak Penghasilan atas penghasilan yang diterima oleh pekerja hingga sebesar upah minimum tersebut.

Ketentuan Substansial: Peraturan ini menetapkan bahwa Pajak Penghasilan yang terutang atas penghasilan sebesar Upah Minimum Propinsi atau Kabupaten/Kota, setelah dikurangi dengan Penghasilan Tidak Kena Pajak, akan ditanggung oleh Pemerintah. Hal ini mengatur kewajiban pemerintah dalam menanggung pajak tersebut, serta memberikan definisi mengenai pekerja dan upah dalam konteks peraturan ini.

","transitional_provisions","1. Pada saat Peraturan Pemerintah ini mulai berlaku, Peraturan Pemerintah Nomor 72 Tahun 2001 dinyatakan tidak berlaku.","sanctions","(-)","revokes",[95],{"_96":97,"_98":99,"_36":100},"text","PP No. 72 Tahun 2001 tentang Pajak Penghasilan Atas Penghasilan Yang Diterima Oleh Pekerja Sampai Dengan Sebesar Upah Minimum Propinsi Atau Upah Minimum Kabupaten/Kota","link","https://peraturan.bpk.go.id/Details/53076/pp-no-72-tahun-2001","2d8ff839-a188-4ce7-8764-cf0c691d1b11","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

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 5 OF 2003
CONCERNING
INCOME TAX ON INCOME RECEIVED BY WORKERS
UP TO THE PROVINCIAL MINIMUM WAGE OR REGENCY/MUNICIPAL MINIMUM WAGE

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that based on Government Regulation Number 25 of 2000 concerning Government Authority and Provincial Authority as Autonomous Regions, the Governor is authorized to determine the amount of the Provincial Minimum Wage or Regency/Municipal Minimum Wage for each year;
that in connection with the above and in order to provide more fairness in the imposition of Income Tax on workers, it is necessary to stipulate a Government Regulation on Income Tax on Income Received by Workers up to the Provincial Minimum Wage or Regency/Municipal Minimum Wage;

In view of:

Article 5 paragraph (2) of the 1945 Constitution as amended by the Fourth Amendment to the 1945 Constitution;
Law Number 7 of 1983

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