[{"_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","fa2e1f16-5e14-41a5-afd3-87980f9a1653","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 46 Tahun 1996 tentang Tentang Pajak Penghasilan Atas Penghasilan Berupa Bunga Atau Diskonto Obligasi Yang Dijual Di Bursa Efek","short_title","Peraturan Pemerintah (PP) No. 46 Tahun 1996","number","46","year","1996","published_date","1996-07-08","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","Tentang Pajak Penghasilan Atas Penghasilan Berupa Bunga Atau Diskonto Obligasi Yang Dijual Di Bursa Efek","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. 46, LN. 1996, LL Setkab : 5 HLM
Peraturan Pemerintah (PP) TENTANG Tentang Pajak Penghasilan Atas Penghasilan Berupa Bunga Atau Diskonto Obligasi Yang Dijual Di Bursa Efek
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 08 Juli 1996. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Pemerintah ini bertujuan untuk mengatur pengenaan Pajak Penghasilan atas penghasilan berupa bunga atau diskonto obligasi yang dijual di bursa efek. Hal ini dilakukan untuk meningkatkan kepatuhan Wajib Pajak dan memupuk dana pembangunan dari masyarakat. Penghasilan berupa bunga atau diskonto obligasi dikenakan Pajak Penghasilan final sebesar 15% untuk Wajib Pajak dalam negeri dan 20% untuk Wajib Pajak luar negeri, kecuali jika ada perjanjian penghindaran pajak berganda. Beberapa entitas seperti bank, dana pensiun, dan reksadana dikecualikan dari pemotongan ini. Penerbit obligasi dan entitas terkait wajib memotong Pajak Penghasilan sesuai ketentuan.","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 139 Tahun 2000 tentang Pajak Penghasilan Atas Penghasilan Dari Obligasi Yang Diperdagangkan Di Bursa Efek","link","https://peraturan.bpk.go.id/Details/54020/pp-no-139-tahun-2000","634f2b4a-e1db-4147-9cde-efc3a6863508","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 46 OF 1996
CONCERNING
INCOME TAX ON INCOME IN THE FORM OF INTEREST OR BOND DISCOUNT SOLD ON THE STOCK EXCHANGE

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that based on Article 4 paragraph (1) letter f of Law Number 7 of 1983 concerning Income Tax as amended last by Law Number 10 of 1994, income in the form of interest or bond discount is an Object of Income Tax;
that individuals or entities that receive or obtain income in the form of interest or bond discount are required to pay Income Tax on such income;
that in an effort to raise development funds from the public and increase Taxpayer compliance in fulfilling Income Tax obligations on such income and in accordance with the provisions of Article 4 paragraph (2) of Law Number 7 of 1983 concerning Income Tax as amended last by Law Number 10 of 1994, it is deemed

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