Susunan dalam Satu Naskah dari Undang-Undang Republik Indonesia Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana diubah terakhir dengan Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan
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Nomor Dokumen |
Perihal |
Tanggal Ditetapkan |
|
SE-2/PJ.03/2008 |
PENEGASAN ATAS PENERAPAN NORMA PENGHITUNGAN KHUSUS PENGHASILAN NETO BAGI WAJIB PAJAK LUAR NEGERI YANG MEMPUNYAI KANTOR PERWAKILAN DAGANG (REPRESENTATIVE OFFICE/LIAISON OFFICE) DI INDONESIA |
31 Juli 2008 |
|
417/KMK.04/1996 |
NORMA PENGHITUNGAN KHUSUS PENGHASILAN NETO BAGI WAJIB PAJAK PERUSAHAAN PELAYARAN DAN/ATAU PENERBANGAN LUAR NEGERI |
14 Juni 1996 |
|
628/KMK.04/1991 |
NORMA PENGHITUNGAN KHUSUS PENGHASILAN NETTO BAGI WAJIB PAJAK BADAN YANG MELAKUKAN KEGIATAN USAHA DI BIDANG PENGEBORAN MINYAK DAN GAS BUMI SERTA ANGSURAN PAJAK PENGHASILAN DALAM TAHUN BERJALAN OLEH WAJIB PAJAK SENDIRI |
1 Januari 1991. |
|
248/KMK.04/1995 |
PERLAKUAN PAJAK PENGHASILAN TERHADAP PIHAK-PIHAK YANG MELAKUKAN KERJASAMA DALAM BENTUK PERJANJIAN BANGUN GUNA SERAH ("BUILT OPERATE AND TRANSFER") |
2 Juni 1995 |
|
624/KMK.04/1994 |
PEMOTONGAN PAJAK PENGHASILAN PASAL 26 ATAS PENGHASILAN BERUPA PREMI ASURANSI DAN PREMI REASURANSI YANG DIBAYAR KEPADA PERUSAHAAN ASURANSI DI LUAR NEGERI |
1 Januari 1995 |
|
634/KMK.04/1994 |
NORMA PENGHITUNGAN KHUSUS PENGHASILAN NETO BAGI WAJIB PAJAK LUAR NEGERI YANG MEMPUNYAI KANTOR PERWAKILAN DAGANG DI INDONESIA |
1 Januari 1995 |
|
SE-21/PJ.31/1991 |
PETUNJUK PELAKSANAAN KEPUTUSAN MENTERI KEUANGAN NOMOR 628/KMK.04/1991 MENGENAI NORMA PENGHITUNGAN KHUSUS PENGHASILAN NETO DAN PPh PASAL 25 FOREIGN DRILLING COMPANY |
31 Desember 1991 |
|
SE-25/PJ.4/1995 |
PEMOTONGAN PPh PASAL 26 ATAS PEMBAYARAN PREMI ASURANSI KE LUAR NEGERI (SERI PPh PASAL 23/26 NOMOR 5) |
26 April 1995 |
|
SE-38/PJ.4/1995 |
PERLAKUAN PAJAK PENGHASILAN ATAS PENGHASILAN SEHUBUNGAN DENGAN PERJANJIAN BANGUN GUNA SERAH (SERI PPh UMUM NOMOR 17) |
14 Juli 1995 |
|
SE-32/PJ.4/1996 |
NORMA PENGHITUNGAN KHUSUS PENGHASILAN NETO BAGI WAJIB PAJAK YANG BERGERAK DI BIDANG USAHA PELAYARAN DAN/ATAU PENERBANGAN LUAR NEGERI (SERI PPh UMUM NO. 37) |
29 Agustus 1996 |
|
SE-10/PJ.43/1999 |
BUKTI PEMOTONGAN PPH FINAL ATAS JASA PELAYARAN DAN/ATAU PENERBANGAN LUAR NEGERI DENGAN MENGGUNAKAN SISTEM Q.Q |
25 Februari 1999 |
|
KEP-667/PJ./2001 |
NORMA PENGHITUNGAN KHUSUS PENGHASILAN NETO BAGI WAJIB PAJAK LUAR NEGERI YANG MEMPUNYAI KANTOR PERWAKILAN DAGANG DI INDONESIA |
29 Oktober 2001 |
Arrangement in One Text of the Law of the Republic of Indonesia Number 7 of 1983 concerning Income Tax as lastly amended by the Law of the Republic of Indonesia Number 11 of 2020 concerning Job Creation
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Document Number |
About |
Date Set |
|
SE-2/PJ.03/2008 |
AFFIRMATION OF THE IMPLEMENTATION OF SPECIAL NORM OF CALCULATION OF SPECIAL NET INCOME FOR FOREIGN TAXPAYERS WHO HAVE TRADE REPRESENTATIVE OFFICE (REPRESENTATIVE OFFICE/LIAISON OFFICE) IN INDONESIA |
July 31, 2008 |
|
417/KMK.04/1996 |
SPECIAL NORM OF CALCULATION OF NET INCOME FOR TAXPAYERS OF OVERSEAS SHIPPING AND/OR AVIATION COMPANIES |
June 14, 1996 |
|
628/KMK.04/1991 |
SPECIAL NORM OF CALCULATION OF NET INCOME FOR CORPORATE TAXPAYERS CONDUCTING BUSINESS ACTIVITIES IN THE FIELD OF OIL AND NATURAL GAS DRILLING AND INCOME TAX INSTALLMENTS IN THE CURRENT YEAR BY INDIVIDUAL TAXPAYERS |
January 1, 1991. |
|
248/KMK.04/1995 |
INCOME TAX TREATMENT OF PARTIES CONDUCTING COOPERATION IN THE FORM OF BUILT OPERATE AND TRANSFER AGREEMENTS |
June 2, 1995 |
|
624/KMK.04/1994 |
Withholding INCOME TAX ARTICLE 26 ON INCOME IN THE FORM OF INSURANCE PREMIUMS AND REINSURANCE PREMIUMS PAID TO INSURANCE COMPANIES OVERSEAS |
January 1, 1995 |
|
634/KMK.04/1994 |
SPECIAL NORM OF CALCULATION OF NET INCOME FOR FOREIGN TAXPAYERS WHO HAVE TRADE REPRESENTATIVE OFFICE IN INDONESIA |
January 1, 1995 |
|
SE-21/PJ.31/1991 |
IMPLEMENTATION GUIDELINES FOR DECREE OF THE MINISTER OF FINANCE NUMBER 628/KMK.04/1991 CONCERNING SPECIAL CALCULATION NORM OF NET INCOME AND INCOME TAX ARTICLE 25 FOREIGN DRILLING COMPANY |
December 31, 1991 |
|
SE-25/PJ.4/1995 |
withholding of income tax ARTICLE 26 FOR PAYMENT OF INSURANCE PREMIUM FOR OVERSEAS (SERIES OF INCOME TAX ARTICLE 23/26 NUMBER 5) |
April 26, 1995 |
|
SE-38/PJ.4/1995 |
TREATMENT OF INCOME TAX ON INCOME IN CONNECTION WITH CONSTRUCTION USE AND TRANSFER AGREEMENT (SERIES OF GENERAL INCOME TAX NUMBER 17) |
July 14, 1995 |
|
SE-32/PJ.4/1996 |
SPECIAL NORM OF CALCULATION OF NET INCOME FOR TAXPAYERS ENGAGED IN OVERSEAS SHIPPING AND/OR AVIATION BUSINESS FIELD(GENERAL INCOME TAX SERIES NO. 37) |
29 August 1996 |
|
SE-10/PJ.43/1999 |
EVIDENCE OF FINAL PPH WITHHOLDING FOR OVERSEAS SHIPPING AND/OR FLIGHT SERVICES USING THE Q.Q SYSTEM |
25 February 1999 |
|
KEP-667/PJ./2001 |
SPECIAL NORM OF CALCULATION OF NET INCOME FOR FOREIGN TAXPAYERS WHO HAVE TRADE REPRESENTATIVE OFFICE IN INDONESIA |
29 October 2001 |