SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 50, 2002 | (An explanation in the Republic of Indonesia's 4200 State Sheet) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
Number 25 YEAR 2002
ABOUT
TAX ON TAX VALUE
FOR THE EARTH AND BUILDING TAX CALCULATIONS
PRESIDENT OF THE REPUBLIC OF INDONESIA,
.,,, weighed: that in order to carry out the provisions of Article 6 paragraph (4) of the Law No. 12 Year 1985 on the Earth Taxes and Buildings as amended by Law No. 12 of 1994, it needs to establish Government Regulation. About the creation of the Cloud Service, as well as the terms of the Cloud Service offering.
.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945 as amended by the Third Amendment of the Basic Law of 1945;
., 2. Law Number 12 Year 1985 on the Tax of Earth and Building (State Sheet of the Republic of Indonesia Year 1985 Number 68, Additional Gazette Number 3312) as amended by Law No. 12 of 1994 (Republic of State Gazette) Indonesia In 1994 Number 62, Additional Gazette State Number 3569);
., 3. Law Number 22 Year 1999 On Local Government (sheet Of State Of The Republic Of Indonesia In 1999 Number 60, Extra State Sheet Number 3839);
., 4. Law No. 25 of 1999 on the Financial Balance between the Central and Regional Governments (State of the Republic of Indonesia of 1999 No. 72, Additional Gazette State Number 3848);
DECIDED:
.,, SET: GOVERNMENT REGULATIONS ON THE DEFINITION OF THE MAGNITUDE OF THE TAXABLE VALUE FOR THE TAX CALCULATIONS OF EARTH AND BUILDING.
Section 1
The magnitude of the tax rate as the basis of the owed tax calculation as referred to in Section 6 of the paragraph (3) of the Code No. 12 Year 1985 on Earth Taxes and Buildings as amended by Law No. 12 of the Year 1994, set for:
., a., a. the object of the estate tax, forestry and mining of 40% (forty percent) of the Value of Jual Object Tax;
B. other tax objects:
.,
.,, 1) of 40% (forty percent) of the value of Jual Object Tax if the Jual Value of the Pajamas Object is Rp1,000. 000.00 (one billion rupiah) or more;
.,, 2) as much as 20% (twenty percent) of the Value Tax of the Tax Object if the Value of Jual Object Pajamas is less than Rp1,000. 000.00 (one billion rupiah).
Section 2
At the time this Government Regulation is in effect, Government Regulation No. 46 of 2000 on Establishing The Amount Of Tax-taxable Value for Earth Tax Count and Building (State Sheet) 2000 Number 99, Extra Sheet State Number 3977) is declared not valid.
Section 3
This Government Regulation came into effect in Tax Year 2002.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
.,, Set in Jakarta
on May 13, 2002
PRESIDENT OF THE REPUBLIC OF INDONESIA
MEGAWATI SOEKARNOPUTRI
Promulgated in Jakarta
on May 13, 2002
STATE SECRETARY OF THE REPUBLIC OF INDONESIA,
BAMBANG KESOWO
ADDITIONAL
STATE SHEET RI
| No. 4200 | (Explanation Of 2002 State Sheet Number 50) |
EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
Number 25 YEAR 2002
ABOUT
TAX ON TAX VALUE
FOR THE EARTH AND BUILDING TAX CALCULATIONS
UMUM
., under the terms of the Law No. 12 Year 1985 Act on Earth Taxes and Buildings as amended by Law Number 12 of 1994, to calculate the magnitude of the debt tax needs to be specified in the value of the Jual Taxpayer, which is A certain percentage is defined as low as 20% (twenty percent) and as high as 100% (one hundred percent) of the value of Jual Object Tax.
.,, for the first time since the enacting of the Earth Tax Act and Building, the Jual Value Taxpayer Value is set at 20% (twenty percent) for the entire tax object. In order to provide a sense of justice and under the provisions of Article 6 of the paragraph (3) of the Law No. 12 of 1985 on the Earth Taxes and Buildings as amended by Law No. 12 of 1994, it has gradually been done. The value of the percentage of Jual's value is the tax. Finally, with Government Regulation No. 46 of the year 2000 on the Establishing Tax-taxable Value for the Earth Tax Count and Building, Jual Value Taxable of 40% (forty percent) is set for the estate tax object, forestry and urban with the Jual Value of the Rp1,000 Tax Object. 000.00 (one billion rupiah) or more.
.,, in order to provide a sense of justice in the imposition of taxes and to further empower the Regions with respect to the implementation of the Regional Autonomy, then the arrangement of the Big Jual Value Taxes for the mining tax object amounted to 20% (twenty-one percent) as set out in Government Regulation No. 46 of the Year 2000 needs to be adjusted.
SECTION BY SECTION
Section 1
.,, pretty clear.
Section 2
.,, pretty clear.
Section 3
.,, pretty clear.
