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Government Regulation Number 80 In 2010

Original Language Title: Peraturan Pemerintah Nomor 80 Tahun 2010

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12"> a. by 0% (zero percent) of the gross amount of honorarium or other rewards for PNS Golongan I and Golongan II, Member of the Indonesian Armed Forces and Member of the rank of General Rank and Bintara, and its retirement;
B. by 5% (five percent) of the gross amount of honorarium or other rewards for PNS Golongan III, Member of the Indonesian Army and Member of the rank of First Officer rank, and his retirement;
c. of 15% (fifteen percent) of the gross amount of honorarium or other reward for State Officials, PNS Golongan IV, Member of the Indonesian Armed Forces and Member of the rank of Higher Officer and Superior Officer, and the retirement.

Section 5
In the case of civil servants, Indonesian members, members of the POLRI, and their retirement are appointed as leadership and/or members of an institution not included as State Officials, for the income being a load of APBN or APBD related to its position as an IBM entity. The leadership and/or member of that institution is subject to the Income Tax Deductions Section 21 in accordance with the Income Tax Act and not borne by the Government.

Section 6
(1) In the case of State Officials, civil servants, Indonesian members, POLRI, and their retirement, receiving or obtaining other income that are not subject to the final income tax is final outside of the income and the regular that becomes the burden of APBN or APBD, Such other income is added to the fixed and regular income of each month in the Taxpayer Taxpayer ' s Annual Notice of the Personal Person Tax.
(2) The Income Tax Section 21, which the Government incur as referred to in Section 2 of the paragraph (1) and the additional Income Tax of Section 21 as referred to in Section 3 of the paragraph (2) may be credited with the highest paid Income Tax. All revenue has been reported in the Taxpayer Taxpayer's Annual Notice of the Personal Person as referred to in the paragraph (1).

Section 7
The provisions of the Terms of Income Tax Cut Section Section 21 for State Officials, PNS, TNI Members, POLRI Members, and their Retirement of the income being the burden of APBN or APBD are set up with the Regulation of the Minister of Finance.

Section 8
At the time this Government Regulation came into effect, the Government Regulation No. 45 of 1994 on Income Tax for State Officials, Civil Servers, Members of the Armed Forces of the Republic of Indonesia, and the Redeulate for the Income Charged to State Finance or Regional Finance (State Sheet of the Republic of Indonesia in 1994 No. 74, Additional Gazette of the Republic of Indonesia Number 3577), revoked and declared not valid.

Section 9
This Government Regulation came into force on 1 January 2011.

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 December 20, 2010
PRESIDENT OF THE REPUBLIC OF INDONESIA,

-DR. H. SUSILO BAMBANG YUDHOYONO
Promulgated in Jakarta
on December 20, 2010
MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,

PATRIALIST AKBAR
1983 It's about income tax.
2. The income tax of Section 21 is tax on income with respect to employment, services, or activities by name and in any form received or obtained by the Tax Taxpayer in the country as set out in Article 21 Income Tax Act.
3. State Officials are the State Officials as referred to in the Employee ' s PoyPokok Act.
4. Civil Servants, further abbreviated to PNS, are civil servants as referred to in the Workforce-Pokok Act.
5. Member of the Indonesian National Armed Forces (Indonesian: Members of the Indonesian National Armed Forces), who are subsequently referred to as TNI members are members of the TNI as referred to in the People's
6. Member of the Indonesian National Police, the next one being called the POLRI member is a member of the POLRI as referred to in the Staffers Act of the People's Law.
7. Retired were the private people who received or obtained rewards for the work done in the past as State Officials, PNS, Members of the Indonesian Armed Forces, including widows or widowers and/or children.
8. State Shopping and Shopping Budget, which subsequently abbreviated as APBN is the annual financial plan of the state government approved by the People's Representative Council.
9. Budget and Regional Shopping, the next abbreviated APBD is the annual financial plan of local government approved by the Regional People's Representative Council.

Section 2
(1) The income tax of Section 21 owed to the fixed and regular income of each month which is the load of APBN or APBD borne by the Government on the load of APBN or APBD.
(2) The fixed and regular income of each month that is the load of APBN or APBD as referred to in paragraph (1) includes fixed and regular income for:
a. State Officials, for:
1) the salary and other allowances that are fixed and regular each month; or
2) rewards for the same as specified under the provisions of the laws of the law;
B. PNS, Indonesian members, and members of the POLRI, for the salary and other allowances that are fixed and regular each month specified under the provisions of the laws of the law; and
C. Retirees, for the pension and other allowances that are fixed and regular each month specified under the provisions of the laws of the law;
(3) The magnitude of the Income Tax Section 21 as referred to in paragraph (1) is calculated by applying the tariff of Article 17 paragraph (1) the letter of the Income Tax Act for the amount of gross income after being reduced by the cost of office or fee. Pension, pension, and income doesn't get tax.

Section 3
(1) In the case of State Officials, PNS, Indonesian Members, POLRI Members, and their Retirement does not have the Mandatory Principal Number, for the regular and regular income of each month charged on APBN or APBD are subject to the Section 21 Income Tax rate more A high of 20% (twenty percent) rather than the applicable tariffs against State Officials, PNS, Members of the TNI, Members of the POLRI, and the Retirement that has the taxpayer's Subject Number.
(2) Additional Income Tax Article 21 of 20% (twenty percent) as referred to in paragraph (1) deduced from the income received by the State Official, PNS, Member of the TNI, Member of the POLRI, and the Retirement.
(3) The dissection of the Income Tax of Section 21 as referred to in paragraph (2) is performed at a fixed and regular income each month is paid.

Section 4
(1) The income tax of Article 21 owed to the income other than income as referred to in Article 2 of the paragraph (2) of the honorarium or other exchange under any name which is the burden of APBN or APBD, cut by the government treasurer who paid for the honorarium or another reward.
(2) The Income Tax Of Article 21 as referred to in paragraph (1) is final with the tariff: