• Maulana Ibrahim & Gabriel Muara Thobias

Article 4(2) Income Tax


The government imposes Article 4(2) final income tax on the incomes below because it is necessary to encourage the development of public investment and savings, simplify tax collection, reduce the administrative burden of taxpayers and the Directorate General of Taxes, equalize taxation, and provide special treatment in accordance with economic and monetary development.


 

Legal Basis:

  1. Law Number 7 Year 1983 regarding Income Tax as lastly amended by Law Number 7 Year 2021 regarding Harmonization of Tax Regulations

  2. Government Regulation Number 131 Year 2000 regarding Income Tax on Interest from Savings and Time Deposits and Discount on Bank Indonesia Certificate as lastly amended by Government Regulation Number 123 Year 2015 regarding Amendment of Government Regulation Number 131 Year 2000 regarding Income Tax on Interest from Savings and Time Deposits and Discount on Bank Indonesia Certificate

  3. Government Regulation Number 91 Year 2021 regarding Income Tax on Interest from Bond Received or Obtained by Local Taxpayer and Permanent Establishment

  4. Government Regulation Number 9 Year 2021 regarding Taxation Treatment to Support Ease of Doing Business

  5. Government Regulation Number 27 Year 2008 regarding Income Tax on Treasury Bills Discount

  6. Government Regulation Number 15 Year 2009 regarding Income Tax on Interest from Savings Paid by Cooperative to Its Individual Members

  7. Government Regulation Number 132 Year 2000 regarding Income Tax on Lottery Prizes

  8. Government Regulation Number 41 Year 1994 regarding Income Tax on Income from Sales of Shares Transaction in Exchange as lastly amended by Government Regulation Number 14 Year 1997 regarding Amendment of Government Regulation Number 41 Year 1994 regarding Income Tax on Income from Sales of Shares Transaction in Exchange

  9. Government Regulation Number 4 Year 1995 regarding Income Tax on Income of Venture Company from Sales or Transfer of Shares

  10. Government Regulation Number 34 Year 2016 regarding Income Tax on Income from Transfer of Land and/or Building Rights, and Sale and Purchase Binding Agreement on Land and/or Building along with Its Amendment

  11. Government Regulation Number 34 Year 2017 regarding Income Tax on Income from Rental of Land and/or Building

  12. Government Regulation Number 40 Year 2016 regarding Income Tax on Income from Transfer of Real Estate under a Certain Collective Investment Contract Scheme

  13. Government Regulation Number 51 Year 2008 regarding Income Tax on Income from Construction Services as lastly amended by Government Regulation Number 40 Year 2009 regarding Amendment of Government Regulation Number 51 Year 2008 regarding Income Tax on Income from Construction Services

  14. Government Regulation Number 23 Year 2018 regarding Income Tax on Business Income Received or Obtained by Taxpayer with Certain Revenue

 

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