Government Regulation Number 80 In 2010

Original Language Title: Peraturan Pemerintah Nomor 80 Tahun 2010

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Back COUNTRY SHEET Republic of INDONESIA No. 140, 2010 (Additional explanation in the State Gazette of the Republic of Indonesia Number 5174) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA number 80 in 2010 ABOUT TARIFF CUTS and the IMPOSITION OF INCOME TAX ARTICLE 21 on the INCOME BECOMES the BURDEN of BUDGET REVENUES and EXPENDITURES of the STATE BUDGET REVENUES and EXPENDITURES or AREA with the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: a. that with the promulgation of Act No. 36 of 2008 about the fourth Change in the law number 7 of 1983 Tax Income, the need to reorganize the tariff cuts and the imposition of income tax Article 21 for State officials, civil servants, members of the Indonesia national army, members of the State police of the Republic of Indonesia, and Pensiunannya on the income becomes the burden of Budget revenues and Expenditures of the State Budget revenues and Expenditures or Region as set forth in a government regulation Number 45 in 1994 about income tax for State officials, civil servant , Members of the armed forces of the Republic of Indonesia, and The Retirees on the income charged to Finance the country or Financial Areas;
b. that based on considerations as referred to in letter a and in accordance with the provisions of article 21 and paragraph (5) of Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 of 2008 about the fourth Change in the law number 7 Year 1983 regarding income tax, it needs to establish government regulations about the Tariff Cuts and the imposition of income tax Article 21 on the income Becomes the burden of Budget revenues and Expenditures of the State Budget revenues and Expenditures or region;
Remember: 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945;
2. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia Number 50 in 1983, an additional Sheet of the Republic of Indonesia Number 3263) as it has several times changed with Act No. 36 of 2008 about the fourth Change in the law number 7 of 1983 income tax (State Gazette of the Republic of Indonesia Year 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893);
Decide: define: GOVERNMENT REGULATIONS ABOUT the TARIFF CUTS and the IMPOSITION OF INCOME TAX ARTICLE 21 on the INCOME BECOMES the BURDEN of BUDGET REVENUES and EXPENDITURES of the STATE BUDGET or REVENUES and SHOPPING area.

Article 1 In this Regulation, the definition of: 1. the income tax act is Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 of 2008 about the fourth Change in the law number 7 of 1983 income tax.
2. Income tax Article 21 is a tax on the income in respect of the work, services, or activities by name and in any form are received or obtained tax payers private persons within the country as provided for in article 21 of the income tax act.
3. State officials are the Officials referred to in the Act the staffing issues.
4. Civil servants, hereinafter abbreviated to PNS, PNS is referred to in the Act the staffing issues.
5. A member of the Indonesia national army, who then called the TNI members were members of the INDONESIAN ARMED FORCES as stipulated in the legislation of staffing issues.
6. Members of the State police of the Republic of Indonesia, which is hereinafter referred to as members of the NATIONAL POLICE is a member of the NATIONAL POLICE as stipulated in the legislation of staffing issues.
7. Retirees is a private person who receive or obtain in return for work done in the past as State officials, civil servants, members of the INDONESIAN ARMED FORCES or members of the NATIONAL POLICE, including widow or widower and/or children.
8. Budget revenue and Expenditure of the State, the next STATE BUDGET is abbreviated annual financial plan approved by the State House of representatives.
9. Budget revenue and Spending Areas, hereinafter abbreviated annual financial plan is to GRANT local governance approved by the House of representatives of the region.
Article 2 (1) of article 21 income taxes owed over a fixed and regular income each month that be a burden borne by the STATE BUDGET or the BUDGETS of the Government over the STATE BUDGET burden or a GRANT.
(2) a fixed and regular Income each month that became a burden on NATIONAL BUDGET or GRANT referred to in subsection (1) includes a fixed and regular income for: a. the State officials, to: 1) salaries and other benefits which is fixed and regularly every month; or 2) rewards remain like that are assigned based on the provisions of the legislation;
b. civil servants, members of the INDONESIAN ARMED FORCES, and members of the NATIONAL POLICE, for the salary and benefits of another nature fixed and regularly every month that are assigned based on the provisions of the legislation; and c. retirees, for pension and other benefits which its nature fixed and regularly every month that are assigned based on the provisions of the legislation;
(3) the magnitude of the income tax of article 21 as referred to in subsection (1) is calculated by applying the tariff article 17 paragraph (1) letter a law of income tax over the amount of gross income after deducting cost of Office or the cost of pensions, pension dues, and Income is not Taxable.
Article 3 (1) in terms of State officials, civil servants, members of the INDONESIAN ARMED FORCES, members of the NATIONAL POLICE, and Pensiunannya do not have the Number of principal Taxpayers, over a fixed and regular income each month that charged on the BUDGET or BUDGETS are the rates of income tax Article 21 higher by 20% (twenty percent) of the rates applied against State officials, civil servants, members of the INDONESIAN ARMED FORCES, members of the NATIONAL POLICE, and Pensiunannya which has a Number of tax Payer.
(2) an additional income tax Article 21 of 20% (twenty per cent) referred to in subsection (1) is deducted from income received State officials, civil servants, members of the INDONESIAN ARMED FORCES, members of the NATIONAL POLICE, and Pensiunannya.
(3) additional cuts income taxes Article 21 as referred to in paragraph (2) was performed at the time a steady income every month and regularly paid.
Article 4 (1) of article 21 income tax owed on the income other than income referred to in article 2 paragraph (2) in the form of honorarium or other rewards with any name that became a burden on NATIONAL BUDGET or BUDGETS, cut by the Treasurer of the Government paid an honorarium or other rewards.
(2) income tax of article 21 as referred to in paragraph (1) be final rates: a. amounting to 0% (zero percent) of gross amount of honorarium or other rewards for CIVIL SERVANTS of Group I and Group II, members of the Indonesian armed forces and members of the NATIONAL POLICE The Ranks and Nco Tamtama, and Pensiunannya;
b. a 5% (five per cent) of the gross amount of the honorarium or other rewards for CIVIL SERVANTS of Group III, members of the Indonesian armed forces and members of the NATIONAL POLICE The first officer Rank, and Pensiunannya;
c. by 15% (fifteen per cent) of the gross amount of the honorarium or other rewards for State officials, CIVIL SERVANTS of Group IV, a member of the TNI and POLRI Members The rank of officer in the medium and High Officers, and Pensiunannya.
Article 5 in the case of CIVIL SERVANTS, members of the INDONESIAN ARMED FORCES, members of the NATIONAL POLICE, and Pensiunannya was appointed as Chairman and/or members at institutions that are not included as State officials, on the income be a burden on NATIONAL BUDGET or BUDGETS related to his position as Chairman and/or members on these institutions are cutting income taxes Article 21 in accordance with the income tax Act and is not covered by the Government.

Article 6 (1) in terms of State officials, civil servants, members of the INDONESIAN ARMED FORCES, members of the NATIONAL POLICE, and Pensiunannya, receive or obtain other income that is not taxed Earnings are final beyond a steady income and a regular BUDGET be a burden or a GRANT, these other income digunggungkan with fixed and regular income each month of the Annual income tax Notice tax payers private people concerned.
(2) Article 21 income tax incurred by the Government as stipulated in article 2 paragraph (1) and an additional income tax of article 21 as referred to in article 3 paragraph (2) may be credited with the income tax payable on all earnings that have been reported in the Annual income tax Notice tax payers private person referred to in subsection (1).
Article 7 the provisions regarding the procedures for income tax deduction clause 21 for State officials, civil servants, members of the INDONESIAN ARMED FORCES, members of the NATIONAL POLICE, and Pensiunannya on the income be a burden on NATIONAL BUDGET or BUDGETS are set by regulation of the Minister of finance.

Article 8 at the time when this Regulation comes into force, the Government Regulation Number 45 in 1994 about income tax for State officials, civil servants, members of the armed forces of the Republic of Indonesia, and The Retirees on the income charged to Finance the country or Financial Areas (Gazette of the Republic of Indonesia Number 74 in 1994, an additional Sheet of the Republic of Indonesia Number 3577), repealed and declared inapplicable.

Article 9 this Regulation comes into force on January 1, 2011.

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.

Established in Jakarta on December 20, 2010 the PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on December 20, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR fnFooter ();

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