{
 "nama": "RegulasiPajak.com",
 "dibangun": "2026-10-08",
 "penyusun": "FD Iskandar",
 "lisensi_teks_peraturan": "Pasal 42 UU 28/2014: peraturan tidak dilindungi hak cipta",
 "berubah": [
  {
   "id": "pp-20-2026",
   "judul": "PP 20/2026: tarif 0,5% bagi orang pribadi tidak lagi berbatas waktu",
   "berlaku_mulai": "2026-04-22",
   "url": "https://regulasipajak.com/berubah/pp-20-2026/",
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  }
 ],
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   "id": "bunga-kup",
   "topik": "Bunga atas kekurangan bayar SPT Tahunan yang dibayar sesudah tenggat",
   "pasal": "UU KUP Pasal 9 ayat (2b)",
   "jumlah_versi": 2,
   "url": "https://regulasipajak.com/pasal/bunga-kup/",
   "api": "https://regulasipajak.com/api/pasal/bunga-kup.json"
  },
  {
   "id": "dividen-op",
   "topik": "Dividen dalam negeri yang diterima orang pribadi",
   "pasal": "UU PPh Pasal 17 ayat (2c) dan Pasal 4 ayat (3) huruf f",
   "jumlah_versi": 2,
   "url": "https://regulasipajak.com/pasal/dividen-op/",
   "api": "https://regulasipajak.com/api/pasal/dividen-op.json"
  },
  {
   "id": "natura",
   "topik": "Natura dan kenikmatan dari pemberi kerja",
   "pasal": "UU PPh Pasal 4 ayat (3) huruf d",
   "jumlah_versi": 4,
   "url": "https://regulasipajak.com/pasal/natura/",
   "api": "https://regulasipajak.com/api/pasal/natura.json"
  },
  {
   "id": "pph-final-umkm",
   "topik": "PPh final UMKM (orang pribadi)",
   "pasal": "PPh final atas penghasilan usaha dengan peredaran bruto tertentu",
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   "url": "https://regulasipajak.com/pasal/pph-final-umkm/",
   "api": "https://regulasipajak.com/api/pasal/pph-final-umkm.json"
  },
  {
   "id": "pph21-ter",
   "topik": "Tarif efektif pemotongan PPh Pasal 21 (TER)",
   "pasal": "PP 58/2023 Pasal 2 dan PMK 168/2023",
   "jumlah_versi": 1,
   "url": "https://regulasipajak.com/pasal/pph21-ter/",
   "api": "https://regulasipajak.com/api/pasal/pph21-ter.json"
  },
  {
   "id": "ptkp",
   "topik": "Penghasilan Tidak Kena Pajak (PTKP)",
   "pasal": "UU PPh Pasal 7 ayat (1)",
   "jumlah_versi": 5,
   "url": "https://regulasipajak.com/pasal/ptkp/",
   "api": "https://regulasipajak.com/api/pasal/ptkp.json"
  },
  {
   "id": "tarif-badan",
   "topik": "Tarif PPh badan dalam negeri dan BUT",
   "pasal": "UU PPh Pasal 17 ayat (1) huruf b",
   "jumlah_versi": 4,
   "url": "https://regulasipajak.com/pasal/tarif-badan/",
   "api": "https://regulasipajak.com/api/pasal/tarif-badan.json"
  },
  {
   "id": "tarif-op",
   "topik": "Tarif PPh orang pribadi dalam negeri",
   "pasal": "UU PPh Pasal 17 ayat (1) huruf a",
   "jumlah_versi": 2,
   "url": "https://regulasipajak.com/pasal/tarif-op/",
   "api": "https://regulasipajak.com/api/pasal/tarif-op.json"
  },
  {
   "id": "tarif-ppn",
   "topik": "Tarif PPN",
   "pasal": "UU PPN Pasal 7 ayat (1)",
   "jumlah_versi": 3,
   "url": "https://regulasipajak.com/pasal/tarif-ppn/",
   "api": "https://regulasipajak.com/api/pasal/tarif-ppn.json"
  },
  {
   "id": "tenggat-spt",
   "topik": "Batas waktu penyampaian SPT",
   "pasal": "UU KUP Pasal 3 ayat (3)",
   "jumlah_versi": 1,
   "url": "https://regulasipajak.com/pasal/tenggat-spt/",
   "api": "https://regulasipajak.com/api/pasal/tenggat-spt.json"
  }
 ],
 "rujukan": "https://regulasipajak.com/api/rujukan.json"
}