INKRAH Law · UU PPh · Undang-Undang No. 7 Tahun 1983

Article 4 — Object of Income Tax

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Bahasa Indonesia

(1) Yang menjadi objek pajak adalah penghasilan, yaitu setiap tambahan kemampuan ekonomis yang diterima atau diperoleh Wajib Pajak, baik yang berasal dari Indonesia maupun dari luar Indonesia, yang dapat dipakai untuk konsumsi atau untuk menambah kekayaan Wajib Pajak yang bersangkutan, dengan nama dan dalam bentuk apa pun.

English (British)

(1) The object of tax is income, that is any increase in economic capacity received or earned by a taxpayer, whether originating in or outside Indonesia, that may be used for consumption or to increase the taxpayer's wealth, in whatever name and form.