Government Regulation Number 79 In 1999

Original Language Title: Peraturan Pemerintah Nomor 79 Tahun 1999

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4f58679d50a22e313232303339.html

PP 79-1999 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 170, 1999 (explanation in an additional Sheet of the Republic of Indonesia Number 3891) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 79 in 1999 ABOUT the SECOND AMENDMENT OVER GOVERNMENT REGULATION NUMBER 48 in 1994 on PAYMENT of INCOME TAX on the INCOME FROM the TRANSFER of LAND RIGHTS and/or BUILDING PRESIDENT REPUBLIC of INDONESIA, Considering: that, in order to adapt to the development of the business world in particular the real estate industry and in accordance with the principles of Justice embraced tax laws , then the perceived need to transform government regulation Number 48 in 1994 on payment of income tax on the income from the transfer of land rights and/or building as amended by government regulation Number 27 in 1996, with government regulations;
.,, Considering: 1. Article 5 paragraph (2) of the Constitution of 1945;
., ,2. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional State Gazette Number 3262) as amended by Act No. 9 of 1994 (State Gazette of the Republic of Indonesia Number 59 in 1994, additional State Gazette Number 3566);
., ,3. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia in 1983, an additional 50 Sheet Number country number 3263) as it has several times changed with Act No. 10 of 1994 (State Gazette of the Republic of Indonesia Number 60 in 1994, additional State Gazette Number 3567);
., ,4. Act No. 12 of 1985 about the Earth and building Tax (State Gazette of the Republic of Indonesia Number 68 of 1985, additional State Gazette Number 3312), as amended by law No. 12 of 1994 (State Gazette of the Republic of Indonesia Number 62 in 1994, additional State Gazette Number 3569);
., ,5. Government Regulation Number 48 in 1994 on payment of income tax on the income from the transfer of Rights over the land and/or buildings (State Gazette of the Republic of Indonesia Number 77 in 1994, additional State Gazette Number 3580) as amended by the Government Regulation Number 27 in 1996 (Gazette of the Republic of Indonesia Number 44 in 1996, additional State Gazette Number 3634);
DECIDED:.,, set ABOUT CHANGING GOVERNMENT REGULATIONS: the TWO TOP GOVERNMENT REGULATION NUMBER 48 in 1994 on PAYMENT of INCOME TAX on the INCOME FROM the TRANSFER of RIGHTS OVER the LAND and/or buildings.
Article I a few provisions in the Government Regulation Number 48 in 1994 on payment of income tax on the income from the transfer of land rights and/or building as amended by government regulation Number 27 in 1996, amended as follows:.,, 1. The provisions of article 4 paragraph (1) is amended so that article 4 entirely be read as follows: "article 4.,, (1) the magnitude of the income tax as referred to in article 2 paragraph (1) and article 3 paragraph (1) was 5% (five per hundred) of the total gross value of transfer of rights over the land and/or buildings.
.,, (2) the value of the transfer of the rights referred to in subsection (1) is the highest value among the values based on the deed of transfer of Rights with a Value Object to tax land and/or the building concerned as stipulated in Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994, except:.,,.,, a. in the event of a transfer of rights to the Government is a value based on the decision of the officials concerned;
.,, b. in the event of a transfer of rights in accordance with the rules of the auction (Staatsblad 1908 Number 189, with all the changes) is the value according to the treatise on the auction.
.,, (3) the Value of the object of the tax referred to in subsection (2) is the Value of the object of the tax according to the notice of Tax Payable Tax of Earth and Building of the year in question, or in the event of notice of Tax Payable referred to has not been published, is the Value of the object of the tax according to the notice of Tax Payable previous tax year.
.,, (4) when the land and/or the building was not yet registered at the tax services Office of the Earth and of the building, then the Value of the object used is the Tax Value of tax Objects according to affidavits released the head of the Tax Service Office of Earth and building area of authority encompassing the land and/or buildings is concerned. "

2. The provisions of article 6 be amended so that reads as follows: "article 6 are excluded from the provisions mentioned above, for the tax payers of the Agency including a cooperative effort anyway transaction transfer of rights over the land and/or buildings, Income taxation based on general provisions article 16 paragraph (1) and article 17 of Act No. 7 Year 1983 regarding income tax as amended by Act No. 10 of 1994."

3. The provisions of article 8 were changed so that be read as follows: "article 8, (1) For those Taxpayers, foundations or similar organization, the effort anyway transaction transfer of rights over the land and/or buildings, income tax payments as referred to in article 4 paragraph (1) is final.
.,, (2) for the tax payers of personal income number of persons exceed Income Not Taxable (PTKP), when doing a transfer of land rights and/or building its gross amount less than Rp 60,000,000.00 (sixty million rupiah), income obtained from such diversion is the object of the income tax, and income tax payable that is final of 5% (five per hundred) of the total gross value of diversion mandatory, paid by Taxpayers with Tax Deposit Final Letters before the end of the tax year in question, except for income derived from the transfer as stipulated in article 1 paragraph (2) Letter c. "

4. The provisions of article 11 A entirely revoked.

Chapter II of this Regulation comes into force on January 1, 2000.

In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.

.,, Set in Jakarta on 30 September 1999 the PRESIDENT of the REPUBLIC of INDONESIA, BACHARUDDIN JUSUF HABIBIE Enacted in Jakarta on September 30, 1999, MINISTER of STATE SECRETARY of STATE of the REPUBLIC of INDONESIA, M U L A D I RI STATE GAZETTE SUPPLEMENTARY No. 3862 (the explanation for the 1999 State Gazette Number 170) EXPLANATION for the REGULATION of the GOVERNMENT of the REPUBLIC of INDONESIA NUMBER 79 in 1999 ABOUT the SECOND AMENDMENT OVER GOVERNMENT REGULATION NUMBER 48 in 1994 on PAYMENT of INCOME TAX on the INCOME FROM the TRANSFER of a RIGHT OVER LAND and/ Or PUBLIC BUILDING.,, method of payment/imposition of income tax on the income from the transfer of land rights and/or buildings associated with the signing certificate, the decision, the agreement, the agreement of transfer of rights by notary public or an authorized officer, or to associate it with the payments made by the Treasurer or Government officials who make the payments turned out to have improved compliance for private persons or entities that Transact Business anyway is not a transfer of rights over the land and/or buildings in perpajakannya.
.,, To provide more legal certainty and fairness in the fulfillment of payment obligations/imposition of income tax on the income from the transfer of rights over the land and/or buildings, viewed the need to refine the Government Regulation Number 48 in 1994 on payment of income tax on the income from the transfer of land rights and/or building as amended by government regulation Number 27 in 1996.
.,, Trees change or refinement include:.,, a. payment of income tax on the income from the transfer of rights over the land and/or buildings is the income tax payments are final for tax payers of private persons, foundations or similar organizations, both in the framework of principal business activities and outside business activities of principal transaction transfer of rights over the land and/or buildings.
.,, b. Taxpayers agency including a cooperative effort anyway transaction transfer of rights over the land and/or buildings, income tax payments before the enactment of this Regulation is final and has since established a government regulation is subject to income tax on the basis of General provisions article 16 paragraph (1) and article 17 of Act No. 7 Year 1983 regarding income tax as amended by Act No. 10 of 1994.

The SAKE ARTICLE ARTICLE Article Number 1., I, article 4, paragraph (1), the magnitude of the income tax that must be paid by private persons or entities, and mandatory income tax withheld by the Treasurer or an authorized officer in connection with the transfer of rights over the land and/or buildings, is a 5% (five per hundred) of the total gross value of such diversion.

Subsection (2), the value, the size of the transfer as the basis of calculation of the magnitude of the income tax that must be paid by the person or entity, private or withheld by the Treasurer or the competent authority, is the highest value among the values according to the value of the certificate according to the Value of the object of the tax for the taxation of land and buildings of Earth and/or building in question in the tax year of the occurrence of the transfer. This provision is intended to obtain the most value to the actual value of the approach.

In terms of the transfer to the Government, then the magnitude of the transfer value is based on the value that is set by the Government.


In the event of a transfer of rights based on an auction, then the magnitude of the transfer is based on the value according to the treatise auction. Paragraph (3), quite obviously, subsection (4), if the land and/or buildings that are not yet registered, then the magnitude of the Value to obtain the object of taxation, private person or entity that performs a redirection of mail asking for mandatory information on the magnitude of the Value of the object of the tax on land and/or buildings for the tax years in question to the Tax Services Office of the Earth and a Building area of authority encompassing the land and/or the building.

Figure 2., 6.,, article, on the income received or retrieved the body of the Taxpayer including a cooperative effort anyway transaction transfer of rights over the land and/or buildings, Income taxation based on general provisions article 16 paragraph (1) and article 17 of Act No. 7 Year 1983 regarding income tax as amended by Act No. 10 of 1994. Thus, the obligation of payment of income tax in the current year is calculated and implemented its own based on the provisions of article 25.


Number 3, article 8, paragraph (1), the income tax, the payment is final set for tax payers of private persons and foundations or similar organizations that conduct transactions transfer of rights over land and/or the building as business activities anyway. Subsection (2), the person who did the transfer of private land rights and/or number of buildings gross value less than pengalihannya Idr 60,000,000.00 (sixty million dollars) are not required to pay income taxes owed before the signing of the deed of the transfer is done. If the transfer of rights are exercised by the personal income exceeds the Income Not Taxable (PTKP), then on the income from the transfer of rights over land and/or the building owed income tax of 5% (five per hundred) of the total gross value of redirects that are final and must be repaid by the private person concerned before the end of the tax year by using Tax Deposit Letter Final.

The obligation of paying off its own income tax of 5% (five per hundred) for the private income exceeds the upper waived PTKP transfer of land rights and/or building to Governments to the implementation of the development to the public interest which require special requirements.

Number 4, article 11, a., pretty clear, article II.,, is quite clear