[{"_1":2,"_132":-5,"_133":-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","77491ee1-a01a-4d01-9308-33581aada70e","regulationData",{"_36":33,"_37":38,"_128":129,"_130":131},"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":85,"_86":87,"_88":89,"_90":89,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_115":116,"_117":118,"_119":120,"_121":122,"_123":124,"_125":-5,"_126":127},"title","Peraturan Pemerintah (PP) Nomor 55 Tahun 2019 tentang Perubahan Kedua atas Peraturan Pemerintah Nomor 16 Tahun 2009 tentang Pajak Penghasilan atas Penghasilan Berupa Bunga Obligasi","short_title","Peraturan Pemerintah (PP) Nomor 55 Tahun 2019","number","55","year","2019","published_date","2019-08-07","effective_date","2019-08-12","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","25005e56-1478-479f-a566-310826679c75","type",{"_6":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","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 Kedua atas Peraturan Pemerintah Nomor 16 Tahun 2009 tentang Pajak Penghasilan atas Penghasilan Berupa Bunga Obligasi","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2019
Peraturan Pemerintah (PP) NO. 55, LN.2019/NO.147, TLN NO.6373, SIPUU.SETKAB.GO.ID : 5 HLM.
Peraturan Pemerintah (PP) TENTANG Perubahan Kedua atas Peraturan Pemerintah Nomor 16 Tahun 2009 tentang Pajak Penghasilan atas Penghasilan Berupa Bunga Obligasi
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 12 Agustus 2019. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Pemerintah Nomor 16 Tahun 2009 tentang Pajak Penghasilan atas Penghasilan Berupa Bunga Obligasi sebagaimana telah diubah dengan Peraturan Pemerintah Nomor 100 Tahun 2013.","scope_and_parties","","policy_content","Peraturan Pemerintah ini bertujuan untuk mendorong pengembangan pasar keuangan di Indonesia dengan meningkatkan peran kontrak investasi kolektif dalam menyerap obligasi. Perubahan ini memberikan perlakuan pajak yang sama terhadap bunga obligasi bagi seluruh Wajib Pajak reksa dana dan dana investasi infrastruktur berbentuk kontrak investasi kolektif, serta dana investasi real estat dan efek beragun aset berbentuk kontrak investasi kolektif. Ketentuan substansial meliputi perubahan tarif Pajak Penghasilan atas bunga dan diskonto obligasi, dengan tarif berbeda untuk Wajib Pajak dalam negeri dan luar negeri, serta tarif khusus untuk Wajib Pajak reksa dana dan dana investasi infrastruktur.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PP No. 91 Tahun 2021 tentang Pajak Penghasilan atas Penghasilan Berupa Bunga Obligasi yang Diterima atau Diperoleh Wajib Pajak Dalam Negeri dan Bentuk Usaha Tetap","link","https://peraturan.bpk.go.id/Details/176181/pp-no-91-tahun-2021","69ccacba-2106-4bc9-84f3-e1a69e9bca00","partially_revokes",[],"partially_revoked_by",[],"amends",[107,111],{"_96":108,"_98":109,"_36":110},"PP No. 100 Tahun 2013 tentang Perubahan Atas Peraturan Pemerintah Nomor 16 Tahun 2009 Tentang Pajak Penghasilan Dan Penghasilan Berupa Bunga Obligasi","https://peraturan.bpk.go.id/Details/5437/pp-no-100-tahun-2013","ac9fdaa9-b296-418e-a93f-835cbaafa917",{"_96":112,"_98":113,"_36":114},"PP No. 16 Tahun 2009 tentang Pajak Penghasilan Atas Penghasilan Berupa Bunga Obligasi","https://peraturan.bpk.go.id/Details/4930/pp-no-16-tahun-2009","22898b2f-bfc3-4b73-a8f0-232e5260879c","amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT
REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 55 OF 2019
CONCERNING
SECOND AMENDMENT TO GOVERNMENT REGULATION
NUMBER 16 OF 2009 CONCERNING INCOME TAX
ON INCOME IN THE FORM OF BOND INTEREST

BY THE GRACE OF ALMIGHTY GOD

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that to further encourage the development of the financial market in Indonesia through increasing the role of collective investment contracts to absorb bonds, it is necessary to amend Government Regulation Number 16 of 2009 concerning Income Tax on Income in the Form of Bond Interest as amended by Government Regulation Number 100 of 2013 concerning Amendments to Government Regulation Number 16 of 2009 concerning Income Tax on Income in the Form of Bond Interest;
that based on the considerations as referred to in letter a, it is necessary to stipulate a Government Regulation concerning the Second Amendment to Government Regulation Number 16 of 2009 concerning Income Tax on Income in the Form of Bond Interest;

In view of:

Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia;
Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to the State Gazette of the Republic of Indonesia Number 3263) as amended several times, most recently by Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 2008 Number 133, Supplement to the State Gazette of the Republic of Indonesia Number 4893);
Government Regulation Number 16 of 2009 concerning Income Tax on Income in the Form of Bond Interest (State Gazette of the Republic of Indonesia of 2009 Number 33, Supplement to the State Gazette of the Republic of Indonesia Number 4982) as amended by Government Regulation Number 100 of 2013 concerning Amendments to Government Regulation Number 16 of 2009 concerning Income Tax on Income in the Form of Bond Interest (State Gazette of the Republic of Indonesia of 2013 Number 259, Supplement to the State Gazette of the Republic of Indonesia Number 5488);

DECIDES:

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