[{"_1":2,"_132":-5,"_133":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","295a8ab7-de58-4f0b-b7e5-99e767720341","regulationData",{"_36":33,"_37":38,"_128":129,"_130":131},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":23,"_85":86,"_87":88,"_89":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_117":118,"_119":120,"_121":122,"_123":124,"_125":-5,"_126":127},"title","Peraturan Menteri Keuangan Nomor 243/PMK.03/2014 Tahun 2014 tentang Surat Pemberitahuan (SPT)","short_title","Peraturan Menteri Keuangan (PMK) Nomor 243/PMK.03/2014","number","243/PMK.03/2014","year","2014","published_date","2014-12-24","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_54":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Surat Pemberitahuan (SPT)","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2014
Peraturan Menteri Keuangan (PMK) NO. 243/PMK.03/2014, BN.2014/NO.1974,jdih.kemenkeu.go.id : 11 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Surat Pemberitahuan (SPT)
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 24 Desember 2014. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Menteri Keuangan Nomor 534/KMK.04/2000 tentang Bentuk dan isi Surat Pemberitahuan serta Keterangan dan atau Dokumen yang Harus Dilampirkan\n2. Peraturan Menteri Keuangan Nomor 181/PMK.03/2007 tentang Bentuk dan isi Surat Pemberitahuan, serta Tata Cara Pengambilan, Pengisian, Penandatanganan, dan Penyampaian Surat Pemberitahuan\n3. Peraturan Menteri Keuangan Nomor 183/PMK.03/2007 tentang Wajib Pajak Pajak Penghasilan Tertentu yang Dikecualikan dari Kewajiban Menyampaikan Surat Pemberitahuan Pajak Penghasilan\n4. Peraturan Menteri Keuangan Nomor 185/PMK.03/2007 tentang Tata Cara Penerimaan dan Pengolahan Surat Pemberitahuan\n5. Peraturan Menteri Keuangan Nomor 186/PMK.03/2007 tentang Wajib Pajak Tertentu yang Dikecualikan dari Pengenaan Sanksi Administrasi Berupa Denda karena Tidak Menyampaikan Surat Pemberitahuan dalam Jangka Waktu yang Ditentukan\n6. Peraturan Menteri Keuangan Nomor 152/PMK.03/2009 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 181/PMK.03/2007 tentang Bentuk dan isi Surat Pemberitahuan, serta Tata Cara Pengambilan, Pengisian, Penandatanganan, dan Penyampaian Surat Pemberitahuan","scope_and_parties","policy_content","

Peraturan ini bertujuan untuk meningkatkan pelayanan dan menyesuaikan dengan perkembangan teknologi informasi dalam penyampaian Surat Pemberitahuan (SPT) bagi Wajib Pajak. Peraturan ini mengatur kewajiban Wajib Pajak untuk mengisi dan menyampaikan SPT dengan benar, lengkap, dan jelas. SPT dapat berbentuk formulir kertas atau dokumen elektronik. Peraturan ini juga menetapkan jenis, bentuk, dan isi SPT, serta tata cara pengambilan dan penyampaian SPT. Wajib Pajak dapat memperpanjang jangka waktu penyampaian SPT Tahunan dengan pemberitahuan. Selain itu, peraturan ini mengatur pengecualian kewajiban menyampaikan SPT bagi Wajib Pajak tertentu dan sanksi administrasi bagi yang tidak menyampaikan SPT tepat waktu.

","transitional_provisions","(-)","sanctions","

1. Apabila SPT tidak disampaikan dalam jangka waktu penyampaian atau batas waktu perpanjangan penyampaian SPT, Wajib Pajak dikenai sanksi administrasi berupa denda sesuai dengan ketentuan dalam Pasal 7 ayat (1) Undang-Undang KUP.
2. Pengenaan sanksi administrasi berupa denda tidak dilakukan terhadap Wajib Pajak tertentu seperti yang telah meninggal dunia, tidak melakukan kegiatan usaha, atau terkena bencana.

","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan","link","https://peraturan.bpk.go.id/Details/306614/pmk-no-81-tahun-2024","93a6559b-25e4-4c0b-bc6f-544d6d34d977","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[109,113],{"_96":110,"_98":111,"_36":112},"PMK No. 18/PMK.03/2021 tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja di Bidang Pajak Penghasilan, Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah, serta Ketentuan Umum dan Tata Cara Perpajakan","https://peraturan.bpk.go.id/Details/162653/pmk-no-18pmk032021","773b9159-715a-4b2e-be49-3d134287ae40",{"_96":114,"_98":115,"_36":116},"PMK No. 9/PMK.03/2018 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 243/PMK.03/2014 Tentang Surat Pemberitahuan (Spt)","https://peraturan.bpk.go.id/Details/111956/pmk-no-9pmk032018","5697eb87-b769-497f-a213-0a14710f7aba","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

NUMBER 243/PMK.03/2014

CONCERNING

TAX RETURN (SPT)

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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