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 |
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70/PMK.03/2015 |
PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 79/PMK.02/2012 TENTANG TATA CARA PENYETORAN DAN PELAPORAN PENERIMAAN NEGARA DARI KEGIATAN USAHA HULU MINYAK BUMI DAN/ATAU GAS BUMI DAN PENGHITUNGAN PAJAK PENGHASILAN UNTUK KEPERLUAN PEMBAYARAN PAJAK PENGHASILAN MINYAK BUMI DAN/ATAU GAS BUMI BERUPA VOLUME MINYAK BUMI DAN/ATAU GAS BUMI |
31 Maret 2015 |
|
27 TAHUN 2017 |
PERUBAHAN ATAS PERATURAN PEMERINTAH NOMOR 79 TAHUN 2010 TENTANG BIAYA OPERASI YANG DAPAT DIKEMBALIKAN DAN PERLAKUAN PAJAK PENGHASILAN DI BIDANG USAHA HULU MINYAK DAN GAS BUMI |
19 Juni 2017 |
|
PER-20/PJ/2017 |
TATA CARA PENGHITUNGAN DAN PEMBAYARAN PAJAK PENGHASILAN ATAS FIRST TRANCHE PETROLEUM |
01 November 2017 |
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68/KMK.04/1999 |
PERUBAHAN KEPUTUSAN MENTERI KEUANGAN NOMOR: 80/KMK.04/1995 TENTANG BESARNYA DANA CADANGAN YANG BOLEH DIKURANGKAN SEBAGAI BIAYA SEBAGAIMANA TELAH DIUBAH DENGAN KEPUTUSAN MENTERI KEUANGAN NOMOR: 235/KMK.01/1998 |
16 Februari 1999 |
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204/KMK.04/2000 |
PERUBAHAN KETIGA ATAS KEPUTUSAN MENTERI KEUANGAN NOMOR 80/KMK.04/1995 TENTANG BESARNYA DANA CADANGAN YANG BOLEH DIKURANGKAN SEBAGAI BIAYA |
21 June 1905 |
|
SE-36/PJ/2013 |
PENGHITUNGAN ANGSURAN PAJAK DALAM TAHUN BERJALAN BAGI WAJIB PAJAK YANG MENJALANKAN USAHA DI BIDANG PERTAMBANGAN MINERAL ATAU BATUBARA DALAM RANGKA KONTRAK BAGI HASIL, KONTRAK KARYA, ATAU PERJANJIAN KERJASAMA PENGUSAHAAN PERTAMBANGAN |
25 Juli 2013 |
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204/KMK.04/2000 |
PERUBAHAN KETIGA ATAS KEPUTUSAN MENTERI KEUANGAN NOMOR 80/KMK.04/1995 TENTANG BESARNYA DANA CADANGAN YANG BOLEH DIKURANGKAN SEBAGAI BIAYA |
21 June 1905 |
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68/KMK.04/1999 |
PERUBAHAN KEPUTUSAN MENTERI KEUANGAN NOMOR: 80/KMK.04/1995 TENTANG BESARNYA DANA CADANGAN YANG BOLEH DIKURANGKAN SEBAGAI BIAYA SEBAGAIMANA TELAH DIUBAH DENGAN KEPUTUSAN MENTERI KEUANGAN NOMOR: 235/KMK.01/1998 |
16 Februari 1999 |
|
81/PMK.03/2009 |
PEMBENTUKAN ATAU PEMUPUKAN DANA CADANGAN YANG BOLEH DIKURANGKAN SEBAGAI BIAYA |
22 April 2009 |
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136/PMK.03/2011 |
PENGENAAN PAJAK PENGHASILAN UNTUK KEGIATAN USAHA PERBANKAN SYARIAH |
19 Agustus 2011 |
|
137/PMK.03/2011 |
PENGENAAN PAJAK PENGHASILAN UNTUK KEGIATAN USAHA PEMBIAYAAN SYARIAH |
19 Agustus 2011 |
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256/PMK.011/2011 |
BATASAN PENGELUARAN ALOKASI BIAYA TIDAK LANGSUNG KANTOR PUSAT YANG DAPAT DIKEMBALIKAN DALAM PENGHITUNGAN BAGI HASIL DAN PAJAK PENGHASILAN BAGI KONTRAKTOR KONTRAK KERJA SAMA MINYAK DAN GAS BUMI |
1 Januari 2012 |
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257/PMK.011/2011 |
TATA CARA PEMOTONGAN DAN PEMBAYARAN PAJAK PENGHASILAN ATAS PENGHASILAN LAIN KONTRAKTOR BERUPA UPLIFT ATAU IMBALAN LAIN YANG SEJENIS DAN/ATAU PENGHASILAN KONTRAKTOR DARI PENGALIHAN PARTICIPATING INTEREST |
1 Januari 2012 |
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79/PMK.02/2012 |
TATA CARA PENYETORAN DAN PELAPORAN PENERIMAAN NEGARA DARI KEGIATAN USAHA HULU MINYAK BUMI DAN/ATAU GAS BUMI DAN PENGHITUNGAN PAJAK PENGHASILAN UNTUK KEPERLUAN PEMBAYARAN PAJAK PENGHASILAN MINYAK BUMI DAN/ATAU GAS BUMI BERUPA VOLUME MINYAK BUMI DAN/ATAU GAS BUMI |
23 July 2012 |
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25 TAHUN 2009 |
PAJAK PENGHASILAN KEGIATAN USAHA BERBASIS SYARIAH |
1 Januari 2009 |
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79 TAHUN 2010 |
BIAYA OPERASI YANG DAPAT DIKEMBALIKAN DAN PERLAKUAN PAJAK PENGHASILAN DI BIDANG USAHA HULU MINYAK DAN GAS BUMI |
20 Desember 2010 |
|
PER-29/PJ/2011 |
TATA CARA PENERBITAN SURAT KETETAPAN PEMBAYARAN PAJAK PENGHASILAN MINYAK BUMI DAN GAS BUMI DAN SURAT KETERANGAN PEMBAYARAN PAJAK PENGHASILAN MINYAK BUMI DAN GAS BUMI SEMENTARA |
19 September 2011 |
|
SE-09/PJ.42/1999 |
PELAKSANAAN KEPUTUSAN MENTERI KEUANGAN NOMOR: 68/KMK.04/1999 TANGGAL 16 FEBRUARI 1999 |
31 Desember 1998. |
|
SE-48/PJ.42/1999 |
PENGHITUNGAN ANGSURAN PAJAK DALAM TAHUN BERJALAN BAGI WAJIB PAJAK YANG BERUSAHA DALAM BIDANG PENAMBANGAN UMUM DALAM RANGKA KONTRAK KARYA YANG PENGENAAN PAJAKNYA BERDASARKAN ORDONANSI PAJAK PERSEROAN 1925 |
22 Oktober 1999 |
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 |
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70/PMK.03/2015 |
AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 79/PMK.02/2012 CONCERNING PROCEDURES FOR DEPOSIT AND REPORTING OF STATE REVENUE FROM UPSTREAM OIL AND/OR GAS BUSINESS ACTIVITIES AND CALCULATION OF INCOME TAX FOR THE PURPOSE OF PAYING OF NATURAL OIL AND/OR GAS INCOME TAX NATURAL VOLUME IN THE FORM OF NATURAL OIL AND/OR NATURAL GAS |
31 March 2015 |
|
27 YEAR 2017 |
AMENDMENT TO GOVERNMENT REGULATION NUMBER 79 OF 2010 CONCERNING REFUNDABLE OPERATING COSTS AND TREATMENT OF INCOME TAX IN THE UPSTREAM OIL AND GAS BUSINESS SECTOR |
June 19, 2017 |
|
PER-20/PJ/2017 |
PROCEDURES FOR CALCULATION AND PAYMENT OF INCOME TAX ON FIRST TRANCHE PETROLEUM |
1 November 2017 |
|
68/KMK.04/1999 |
AMENDMENT TO THE DECREE OF THE MINISTER OF FINANCE NUMBER: 80/KMK.04/1995 CONCERNING THE AMOUNT OF RESERVES THAT MAY BE DEDUCTED AS COSTS AS AMENDED BY THE DECREE OF THE MINISTER OF FINANCE NUMBER: 235/KMK.01/1998 |
February 16, 1999 |
|
204/KMK.04/2000 |
THIRD AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NUMBER 80/KMK.04/1995 CONCERNING THE AMOUNT OF RESERVE FUNDS THAT MAY BE DEDUCTED AS COSTS |
1905 |
|
SE-36/PJ/2013 |
CALCULATING INSTALLMENTS OF TAX IN THE CURRENT YEAR FOR TAXPAYERS WHO ARE CONDUCTING BUSINESS IN THE MINERAL OR COAL MINING FIELD IN THE FRAMEWORK OF PRODUCT SHARING CONTRACTS, WORKS CONTRACTS, OR MINING BUSINESS COOPERATION AGREEMENTS |
July 25, 2013 |
|
204/KMK.04/2000 |
THIRD AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NUMBER 80/KMK.04/1995 CONCERNING THE AMOUNT OF RESERVE FUNDS THAT MAY BE DEDUCTED AS COSTS |
1905 |
|
68/KMK.04/1999 |
AMENDMENT TO THE DECREE OF THE MINISTER OF FINANCE NUMBER: 80/KMK.04/1995 CONCERNING THE AMOUNT OF RESERVES THAT MAY BE DEDUCTED AS COSTS AS AMENDED BY THE DECREE OF THE MINISTER OF FINANCE NUMBER: 235/KMK.01/1998 |
February 16, 1999 |
|
81/PMK.03/2009 |
ESTABLISHMENT OR FORMULATION OF RESERVE FUNDS WHICH MAY BE DEDUCTED AS COSTS |
April 22, 2009 |
|
136/PMK.03/2011 |
IMPLEMENTATION OF INCOME TAX FOR SHARIA BANKING BUSINESS ACTIVITIES |
19 August 2011 |
|
137/PMK.03/2011 |
IMPLEMENTATION OF INCOME TAX FOR SHARIA FINANCING BUSINESS ACTIVITIES |
19 August 2011 |
|
256/PMK.011/2011 |
LIMITATION OF REFUNDABLE COST ALLOCATION OF HEAD OFFICE INDIRECT COSTS IN CALCULATION OF PRODUCTION SHARING AND INCOME TAX FOR CONTRACTORS OF OIL AND NATURAL GAS COOPERATION CONTRACTORS |
January 1, 2012 |
|
257/PMK.011/2011 |
PROCEDURES FOR WITHDRAWAL AND PAYMENT OF INCOME TAX ON OTHER CONTRACTOR INCOME IN THE FORM OF UPLIFT OR OTHER SIMILAR REWARDS AND/OR CONTRACTOR INCOME FROM TRANSFER OF PARTICIPATING INTEREST |
January 1, 2012 |
|
79/PMK.02/2012 |
PROCEDURE FOR DEPOSIT AND REPORTING STATE REVENUE FROM UPSTREAM OIL AND/OR NATURAL GAS BUSINESS ACTIVITIES AND CALCULATION OF INCOME TAX FOR THE NEED OF PAYING OF NATURAL OIL AND/OR NATURAL GAS INCOME TAX IN THE FORM OF VOLUME OF CRUDE OIL AND/OR NATURAL GAS |
23 July 2012 |
|
25 YEAR 2009 |
SHARIA-BASED BUSINESS INCOME TAX |
January 1, 2009 |
|
79 YEAR 2010 |
REFUNDABLE OPERATING COSTS AND TREATMENT OF INCOME TAX IN THE UPSTREAM OIL AND GAS BUSINESS SECTOR |
December 20, 2010 |
|
PER-29/PJ/2011 |
PROCEDURE OF ISSUANCE LETTER OF DETERMINATION FOR PAYMENT OF EXPERIENCE TAXNATURAL OIL AND NATURAL GAS ILAN AND PROVISIONAL CERTIFICATE OF PAYMENT OF NATURAL OIL AND NATURAL GAS INCOME TAX |
19 September 2011 |
|
SE-09/PJ.42/1999 |
IMPLEMENTATION OF DECREE OF THE MINISTER OF FINANCE NUMBER: 68/KMK.04/1999 DATED FEBRUARY 16, 1999 |
December 31, 1998. |
|
SE-48/PJ.42/1999 |
CALCULATING OF INSTALLMENTS OF TAX IN THE CURRENT YEAR FOR TAXPAYERS BUSINESS IN THE GENERAL MINING FIELD WITHIN THE CONTEXT OF WORKS CONTRACTS WHICH TAX IMPOSITION IS BASED ON THE COMPANY TAX ORDONANCE 1925 |
October 22, 1999 |