as the basis of the channation.
(2) The DBH PPh WPOPDN and PPh Section 21 and the UN DBH are executed in accordance with the provisions of the laws.
Section 7
The definitive allocation of DBH PPh WPOPDN and PPh of Article 21 and DBH of the UN Budget Year 2014 will be set out in its own Financial Minister Regulation.
Section 8
The Regulation of the Minister came into force on 1 January 2014.
For each person to know it, order the invitation of the Order of the Minister with its placement in the News of the Republic of Indonesia.
Specified in Jakarta
on December 30, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,
MUHAMAD CHATIB BASRI
It is promulred in Jakarta
on 30 December 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
Regulation No. 55 of 2005 on the Balance Fund, it needs to establish the Finance Minister 's Regulation on the Estimation of the Alocation of the Fund For Budget Year' s Tax Results 2014;
Given: 1. Law No. 12 Year 1985 on Earth Taxes and Buildings (State Sheet of the Republic of Indonesia Year 1985 Number 68, Additional Gazette Republic of Indonesia No. 3312) as amended by Law No. 12 of 1994 (Sheet) Republic of Indonesia Year 1994 Number 62, Additional Gazette Republic of Indonesia Number 3569);
2. Act No. 7 of 1983 on Income Tax (State of the Republic of Indonesia 1983 Number 50, Additional Gazette Republic of Indonesia 3263) as it has been several times amended last by Act Number Number 36 2008 (sheet State of the Republic of Indonesia 2008 No. 133, Additional Gazette of the Republic of Indonesia 4893);
3. Law Number 33 Year 2004 on Financial Balance Between the Central Government and the Local Government (State Sheet Indonesia Year 2004 Number 126, Additional Gazette Republic of Indonesia Number 4438);
4. Law No. 23 Year 2013 on Budget and Shopping of State of the Republic of Indonesia Year of the 2014 Budget (State Sheet of the Republic of Indonesia Year 2013 Number 182, Additional Gazette Republic of Indonesia Number 5462);
5. Government Regulation Number 55 of 2005 on the Balancing Fund (State Sheet of Indonesia Year 2005 Number 137, Additional Gazette of the Republic of Indonesia Number 4575);
6. Finance Minister Regulation Number 134 /PMK.06/2005 on the Payment Guidelines In the implementation of the State Budget and Shopping Budget;
7. Finance Minister Regulation Number 06 /PMK.07/ 2012 on the Implementation and Accouncability of the Transfer Budget to the Regions;
8. Finance Minister Financial Regulation Number 145 /PMK.07/2013 on the Alignment of the Transfer Budget To the Area;
DECIDED:
Set: A FINANCIAL MINISTER ' S REGULATION ON THE ESTIMATED ALLOCATION OF FUNDS FOR THE 2014 BUDGET YEAR TAX RESULTS.
Article 1
Estimated the allocation of the Fund for the Taxpayer Income Tax (DBH PPh WPOPDN) and Income Tax Section 21 (Article 21) and the Fund for the Earth Tax and Building (UN DBH) 2014 Budget Year is based on plans for the approval of PPh WPOPDN and PPh of Article 21 and DBH the UN as specified in the 2013 Law Number 23 Act of the 2014 Budget and State Shopping Budget.
Article 2
(1) The State Reception of PPh WPOPDN and PPh Article 21 is distributed to the area by 20% (twenty percent).
(2) DBH PPh WPOPDN and PPh Article 21 as referred to in paragraph (1) are shared with the following details:
a. 8% (eight percent) for the province concerned; and
B. 12% (twelve percent) for the district/city in the province in question.
(3) DBH PPh WPOPDN and PPh Article 21 as referred to in paragraph (2) the letter b is divided by the following details:
a. 8.4% (eight four-tenths of a tenth percent) for the county/city of the registered tax haven; and
B. 3.6% (three six-tenths of a percent) for the entire county/city within the province are concerned with the same large part.
Article 3
(1) State acceptance of the UN is divided by a balance of 10% (ten percent) for the Central Government and 90% (ninety percent) for the area.
(2) The UN acceptance of the Central Government section of 10% (ten per cent) is divided to the district/city with the details as follows:
a. 6.5% (six five-tenths of a percent) shared equally to the rest of the district/kota; and
B. 3.5% (three-tenths of a tenth percent) is distributed as an incentive to districts/cities that realize the acceptance of the United Nations Rural and Urban sector in the previous budget year to reach/beyond the accepted admissions plan.
(3) The UN acceptance of the State Government section by 90% (ninety percent) is divided by the details:
a. 16.2% (sixteen two-tenths of a percent) for the province concerned;
B. 64.8% (sixty-four eight-tenths per cent) for the county/city concerned; and
C. 9% (nine percent) for the cost of the polling.
(4) The section of the section of the polling charge as referred to in paragraph (3) the letter c is divided by the Directorate General of Taxes according to the sector with the balance as follows:
a. The tax object of the plantation sector, 40% (forty percent) of the Regional portion and 60% (sixty percent) of the Directorate General of Tax;
B. Forestry sector tax object, 35% (thirty-five percent) of the Regions and 65% (sixty-five percent) of the Directorate General of Taxes; and
C. The mining sector tax object, 30% (thirty percent) of the Regional portion and 70% (seventy percent) of the Directorate General of Tax.
Section 4
(1) Estimated allocation of DBH PPh WPOPDN and PPh Article 21 of the Budget Year 2014 amounted to Rp24,836,068,276,800 (twenty-four trillion eight hundred and thirty-six million twenty eight million two hundred and seventy six thousand eight hundred and eight thousand eight hundred and eight hundred and sixty-six thousand and sixty-six thousand. rupiah) with details as follows:
a. DBH PPh WPOPDN amounted to Rp 1,471,088,200,000 (one trillion four hundred and seventy one billion eighty-eight million two hundred thousand rupiah); and
B. The DBH PPh of Article 21 amounted to Rp 23,364,980.076,800 (twenty-three trillion three hundred and sixty-four billion nine hundred and eighty million seventy-six thousand eight hundred rupiah).
(2) The details of the approximate allocation of DBH PPh WPOPDN and the PPh of Article 21 of each of the 2014 Budget Years are listed in the Attachment which is an inseparable part of the Regulation of this Minister.
Section 5
Estimates of the UN DBH allocation of the 2014 Budget Year of Rp23,852,984,469,000 (twenty-three trillion eight hundred and fifty-two billion nine hundred and eighty-five million four hundred and sixty-nine thousand rupiah).
Section 6
(1) Estimated allocation of DBH PPh WPOPDN and PPh Article 21 and DBH United Nations of Budget 2014 as referred to in Section 4 and Section 5 are used
