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PENERIMAAN NEGARA BUKAN PAJAK – PEDOMAN UMUM - PEMERIKSAAN
2022
Peraturan Menteri Keuangan (PMK) NO. 12/PMK.02/2022, BN.2022/NO. 197; https:jdih.kemenkeu.go.id : 35 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Pedoman Umum Pemeriksaan Penerimaan Negara Bukan Pajak
ABSTRAK:	\n \n Bahwa untuk melaksanakan ketentuan Pasal 13 ayat (5), Pasal 16, Pasal 21, Pasal 26,\r\nPasal 29, dan Pasal 35 Peraturan Pemerintah Nomor 1 Tahun 2021 tentang Tata Cara\r\nPemeriksaan Penerimaan Negara Bukan Pajak, perlu menetapkan Peraturan Menteri\r\nKeuangan tentang Pedoman Umum Pemeriksaan Penerimaan Negara Bukan Pajak.\r\n \n Pasal 17 ayat (3) UUD Tahun 1945, UU 39 Tahun 2008 (LN Tahun 2008 No. 166, TLN\r\nNo. 4916), UU 9 Tahun 2018 (LN Tahun 2018 No. 147, TLN No. 6245), PP 1 Tahun 2021\r\n(LN Tahun 2021 No. 1, TLN No. 6613), Perpres 57 Tahun 2020 (LN Tahun 2020 No. 98),\r\nPermenkeu RI 118/PMK.01/2021 (BN Tahun 2021 No. 1031) \n Dalam Peraturan Menteri Keuangan Republik Indonesia ini diatur:\r\nPemeriksaan PNBP adalah kegiatan untuk mencari, mengumpulkan, mengolah data, dan/atau keterangan lain dalam rangka pengawasan atas kepatuhan pemenuhan\r\nkewajiban PNBP berdasarkan ketentuan peraturan perundang-undangan di bidang\r\nPNBP. Pemeriksaan PNBP dilakukan oleh Instansi Pemeriksa. Pemeriksaan\r\ndilaksanakan berdasarkan permintaan Menteri dan/atau pimpinan Instansi Pengelola\r\nPNBP. Pemeriksaan PNBP dilakukan terhadap Wajib Bayar, Instansi Pengelola PNBP,\r\natau MIP PNBP. Instansi Pemeriksa menyusun rencana Pemeriksaan PNBP untuk tahun\r\nanggaran yang direncanakan. Berdasarkan surat permintaan Pemeriksaan PNBP yang\r\ndisampaikan oleh Menteri dan/atau Pimpinan Instansi Pengelola PNBP, Instansi\r\nPemeriksa melakukan penilaian dan koordinasi dengan Menteri dan/atau pimpinan\r\nInstansi Pengelola PNBP yang meminta Pemeriksaan PNBP. Dalam kondisi tertentu,\r\nInstansi Pemeriksa dapat dibantu dan/atau mengikutsertakan pihak lain dalam\r\nPemeriksaan PNBP. Dalam rangka optimalisasi penerimaan negara, Menteri meminta\r\nInstansi Pemeriksa untuk melakukan Pemeriksaan PNBP dalam kerangka pemeriksaan\r\nbersama (joint audit) perpajakan dan PNBP pada subjek pemeriksaan yang sama dan\r\ndalam periode waktu yang sama dalam satu tim pemeriksaan. Jangka waktu\r\npelaksanaan Pemeriksaan PNBP terhadap Wajib Bayar, lnstansi Pengelola PNBP atau\r\nMIP PNBP paling lama 60 (enam puluh) hari kerja sejak diterimanya surat tugas oleh\r\nWajib Bayar, Instansi Pengelola PNBP, atau MIP PNBP yang diperiksa. \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 22 Februari 2022. \n Pada saat Peraturan Menteri ini mulai berlaku, Peraturan Menteri Keuangan Nomor 231/PMK.02/2009 tentang Pedoman Umum Pemeriksaan Penerimaan Negara Bukan Pajak (Berita Negara Republik Indonesia Tahun 2009 Nomor 517) sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 87/PMK.02/2014 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 231/PMK.02/2009 tentang Pedoman Umum Pemeriksaan Penerimaan Negara Bukan Pajak (Berita Negara Republik Indonesia Tahun 2014 Nomor 631), dicabut dan dinyatakan tidak berlaku \n 35 HLM. \n \n

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 12/PMK.02/2022
CONCERNING
GENERAL GUIDELINES FOR EXAMINATION OF NON-TAX STATE REVENUE

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:	\n \n that to implement the provisions of Article 13 paragraph (5), Article 16, Article 21, Article 26, Article 29, and Article 35 of Government Regulation Number 1 of 2021 concerning Procedures for Examination of Non-Tax State Revenue, it is necessary to stipulate a Regulation of the Minister of Finance concerning General Guidelines for Examination of Non-Tax State Revenue; \n \n
In view of:	\n \n Article 17 paragraph (3) of the 1945 Constitution of the State of the Republic of Indonesia; \n Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166,

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