{
  "api": "tarif-pajak-id",
  "version": "v2",
  "release": {
    "generatedAt": "2026-08-28T06:23:00.000Z",
    "sourceDateEpoch": 1787898180,
    "sourceHash": "ca945dce06e5a02561cb265033c18fa8c545dc8f88de43fb8de6a5f0b211bc4e",
    "gitCommit": "3fea6d33fcc7e003ab9097a8da17cea9f1c82eab",
    "version": "0.1.0"
  },
  "data": {
    "id": "concept-pph-23-rent-movable",
    "categoryId": "cat-pph-23",
    "name": "PPh 23 atas sewa/perolehan harta selain tanah/bangunan",
    "slug": "pph-23-rent-movable",
    "description": "Pemotongan PPh 23 sebesar 2% (atau 4% tanpa NPWP) atas sewa dan penghasilan lain sehubungan dengan penggunaan harta selain tanah dan bangunan (UU PPh Pasal 23 ayat (1) huruf c angka 4; KOP 24-100-02). Berbeda dari persewaan tanah/bangunan yang final PPh 4(2) — lihat concept-pph-23-scope-rent-land-building.",
    "ruleIds": [
      "rule-pph-23-rent-movable-with-npwp",
      "rule-pph-23-rent-movable-without-npwp"
    ]
  }
}