{
  "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-final-transfer",
    "categoryId": "cat-pph-final-umkm",
    "name": "PPh Final transfer hak atas tanah dan/atau bangunan (PP 34/2016)",
    "slug": "pph-final-transfer",
    "description": "Pajak Penghasilan final atas penghasilan dari transfer hak atas tanah dan/atau bangunan. PP 34/2016 efektif sekitar 8 September 2016. Tarif menurut kategori: perumahan/perkantoran/permukiman 2,5%; tanah dan bangunan sederhana 1%; perkebunan/kehutanan/pertanian 0% (dasar perhitungan besaran tertentu).",
    "ruleIds": [
      "rule-pph-final-transfer-permukiman",
      "rule-pph-final-transfer-sederhana"
    ]
  }
}