[{"_1":2,"_128":-5,"_129":-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","f8abc9c7-f581-4a13-bb43-5134c8227b9a","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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,"_99":100,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Peraturan Menteri Keuangan Nomor 150/PMK.010/2018 Tahun 2018 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan","short_title","Peraturan Menteri Keuangan (PMK) Nomor 150/PMK.010/2018","number","150/PMK.010/2018","year","2018","published_date","2018-11-26","effective_date","2018-11-27","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":52,"_55":56,"_57":58},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2018
Peraturan Menteri Keuangan (PMK) NO. 150/PMK.010/2018, BN.2018/NO.1553, JDIH.KEMENKEU.GO.ID : 22 HLM.
Peraturan Menteri Keuangan (PMK) TENTANG Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 27 November 2018. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 35/PMK.010/2018 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan","scope_and_parties","policy_content","

Peraturan ini bertujuan untuk menggantikan ketentuan sebelumnya mengenai pemberian fasilitas pengurangan Pajak Penghasilan Badan guna meningkatkan investasi langsung pada industri pionir. Kebijakan ini diharapkan dapat mendorong pertumbuhan ekonomi dan menyelaraskan dengan ketentuan perizinan berusaha yang terintegrasi secara elektronik. Peraturan ini menetapkan bahwa Wajib Pajak badan yang melakukan penanaman modal baru pada industri pionir dapat memperoleh pengurangan Pajak Penghasilan Badan. Nilai penanaman modal baru minimal adalah Rp100 miliar, dengan pengurangan pajak hingga 100% untuk investasi minimal Rp500 miliar. Jangka waktu pengurangan pajak bervariasi antara 5 hingga 20 tahun tergantung pada nilai investasi. Wajib Pajak harus memenuhi kriteria tertentu, termasuk status sebagai badan hukum Indonesia dan memenuhi ketentuan perbandingan utang dan modal. Sistem OSS digunakan untuk menentukan kesesuaian kriteria, dan keputusan akhir berada pada Menteri Keuangan yang dapat melimpahkan kewenangan kepada Direktur Jenderal Pajak.

","transitional_provisions","

1. Wajib Pajak badan yang telah mendapatkan fasilitas berdasarkan peraturan sebelumnya tetap dapat memanfaatkannya hingga berakhirnya jangka waktu yang ditetapkan.
2. Usulan pemberian pengurangan Pajak Penghasilan badan yang belum diproses sebelum berlakunya peraturan ini akan diproses berdasarkan peraturan sebelumnya.
3. Wajib Pajak dengan izin yang diterbitkan sebelum berlakunya peraturan ini dapat mengajukan permohonan berdasarkan peraturan ini, kecuali untuk cakupan industri pionir yang mengikuti ketentuan sebelumnya.

","sanctions","

1. Pelanggaran terhadap ketentuan dapat mengakibatkan pencabutan keputusan pengurangan Pajak Penghasilan badan dan pengenaan sanksi sesuai peraturan perpajakan.

","revokes",[93],{"_94":95,"_96":97,"_36":98},"text","PMK No. 35/PMK.010/2018 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan","link","https://peraturan.bpk.go.id/Details/112118/pmk-no-35pmk0102018","a6027b50-4dc5-40f5-a812-6bf6224bee3c","revoked_by",[101],{"_94":102,"_96":103,"_36":104},"PMK No. 130/PMK.010/2020 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan","https://peraturan.bpk.go.id/Details/148016/pmk-no-130pmk0102020","25cd5b03-c42e-4c8d-8b86-28f6677ed422","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 150 /PMK.010/2018
CONCERNING
GRANTING OF CORPORATE INCOME TAX REDUCTION FACILITY

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding the granting of Corporate Income Tax reduction facilities have been regulated in the Regulation of the Minister of Finance Number 35/PMK.010/2018 concerning Granting of Corporate Income Tax Reduction Facilities;
that in order to further increase direct investment activities in pioneer industries to encourage economic growth and for alignment with the provisions related to business licensing based on Government Regulation Number 24 of 2018 concerning Integrated Electronically Integrated Business Licensing Services, it is necessary to replace the provisions for granting corporate income tax reduction

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