[{"_1":2,"_104":-5,"_105":-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","489a1f17-5b43-4a23-b10e-fee81765dcd2","regulationData",{"_36":33,"_37":38,"_100":101,"_102":103},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":-5,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":-5,"_74":-5,"_75":-5,"_76":-5,"_77":-5,"_78":79,"_80":23,"_81":82,"_83":84,"_85":86,"_87":-5,"_88":-5,"_89":-5,"_90":-5,"_91":-5,"_92":-5,"_93":-5,"_94":-5,"_95":-5,"_96":-5,"_97":-5,"_98":99},"title","Peraturan Menteri Keuangan Nomor 119 Tahun 2024 tentang Perubahan ketiga atas Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","short_title","Peraturan Menteri Keuangan Nomor 119 Tahun 2024","number","119","year","2024","published_date","2024-12-23","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_54":51,"_55":56,"_57":58},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","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","place_of_enactment","theme","subject_matter","abstract","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak sebagaimana telah beberapa kali diubah terakhir dengan Peraturan Menteri Keuangan Nomor 209/PMK.03/2021.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 119 Tahun 2024 diterbitkan untuk memberikan kepastian hukum dan kemudahan bagi Wajib Pajak dalam melaksanakan hak dan memenuhi kewajiban perpajakan, serta menyesuaikan dengan pembaruan sistem administrasi perpajakan yang lebih efektif dan efisien. Kebijakan ini mengatur penyesuaian tata cara pengembalian pendahuluan kelebihan pembayaran pajak.

Secara substansial, peraturan ini memperbarui definisi terkait Undang-Undang KUP dan PPN, serta mengatur mekanisme permohonan penetapan Wajib Pajak Kriteria Tertentu dan Pengusaha Kena Pajak (PKP) Berisiko Rendah, baik secara elektronik maupun non-elektronik. Peraturan ini juga merinci prosedur penelitian kewajiban formal dan material yang dilakukan oleh Direktur Jenderal Pajak terhadap permohonan pengembalian pendahuluan, termasuk penelitian atas bukti pemotongan/pemungutan pajak, Pajak Masukan, dan pemenuhan kegiatan tertentu. Selain itu, diatur pula mengenai mekanisme pengajuan kembali permohonan atas selisih kelebihan pembayaran pajak yang belum dikembalikan, serta pendelegasian wewenang kepada pejabat di lingkungan Direktorat Jenderal Pajak untuk melaksanakan proses penetapan dan penelitian tersebut.

","transitional_provisions","1. Permohonan Pengembalian Pendahuluan yang belum diselesaikan saat peraturan ini berlaku, diselesaikan berdasarkan Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 sebagaimana telah diubah terakhir dengan Peraturan Menteri Keuangan Nomor 209/PMK.03/2021. 2. Permohonan atas Tahun Pajak atau bagian Tahun Pajak sampai dengan 2024 yang disampaikan setelah peraturan ini berlaku, diselesaikan berdasarkan Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 sebagaimana telah diubah terakhir dengan Peraturan Menteri Keuangan Nomor 209/PMK.03/2021. 3. Permohonan atas Masa Pajak sampai dengan Desember 2024 yang disampaikan melebihi jangka waktu penyampaian SPT Masa PPN dan disampaikan setelah peraturan ini berlaku, diselesaikan berdasarkan Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 sebagaimana telah diubah terakhir dengan Peraturan Menteri Keuangan Nomor 209/PMK.03/2021. 4. Permohonan melalui pembetulan SPT Masa PPN atas Masa Pajak sampai dengan Desember 2024 yang disampaikan setelah peraturan ini berlaku, diselesaikan berdasarkan Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 sebagaimana telah diubah terakhir dengan Peraturan Menteri Keuangan Nomor 209/PMK.03/2021.","sanctions","1. Dalam hal SPT Wajib Pajak dilakukan pemeriksaan dan diterbitkan Surat Ketetapan Pajak Kurang Bayar, diberikan pengurangan sanksi administratif berupa bunga sesuai ketentuan Pasal 36 ayat (1) huruf a Undang-Undang KUP.","revokes","revoked_by","partially_revokes","partially_revoked_by","amends","amended_by","partially_amends","partially_amended_by","establishes","established_by","constitutional_review","is_verified",false,"english_excerpt","

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 119 OF 2024
CONCERNING
THE THIRD AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 39/PMK.03/2018 CONCERNING PROCEDURES FOR PRELIMINARY REFUND OF TAX OVERPAYMENT

BY THE GRACE OF THE ONE ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering :

that to provide legal certainty and convenience for Taxpayers in exercising their rights and fulfilling their tax obligations, as well as to adapt to the more effective and efficient tax administration system reform, it is necessary to make adjustments to the provisions regarding the procedures for preliminary refund of tax overpayment;
that Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Preliminary Refund of Tax Overpayment as amended several times, most recently by Regulation of the Minister of Finance Number 209/PMK.03/2021 concerning the Second Amendment to Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Preliminary Refund of Tax Overpayment, has not accommodated the need for adjustments to the procedures for preliminary refund of tax overpayment, so it needs to be amended;
that based on the considerations as referred to in letter a and letter b, and to implement the provisions of Article 17C paragraph (7) and Article 17D paragraph (3) of Law Number 6 of 1983 concerning General Provisions and Taxation Procedures as amended several times, most recently by Law Number 6 of 2023 concerning the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law, and the provisions of Article 16G letter c and letter d of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, most recently by Law Number 6 of 2023 concerning the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law, it is necessary to establish a Regulation of the Minister of Finance concerning the third amendment to Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Preliminary Refund of Tax Overpayment;

Observing :

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;
Law Number 6 of 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to State Gazette of the Republic of Indonesia Number 3262) as amended several times, most recently by Law Number 6 of 2023 concerning the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law (State Gazette of the Republic of Indonesia of 2023 Number 41, Supplement to State Gazette of the Republic of Indonesia Number 6856);
Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 1983 Number 51, Supplement to State Gazette of the Republic of Indonesia Number 3264) as amended several times, most recently by Law Number 6 of 2023 concerning the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law (State Gazette of the Republic of Indonesia of 2023 Number 41, Supplement to State Gazette of the Republic of Indonesia Number 6856);
Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to State Gazette of the Republic of Indonesia Number 4916) as amended by Law Number 61 of 2024 concerning Amendment to Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2024 Number 225, Supplement to State Gazette of the Republic of Indonesia Number 6954);
Presidential Regulation Number 40 of 2018 concerning Tax Administration System Reform (State Gazette of the Republic of Indonesia of 2018 Number 74);
Presidential Regulation Number 158 of 2024 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2024 Number 354);
Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Preliminary Refund of Tax Overpayment (State Gazette of the Republic of Indonesia of 2018 Number 514) as amended several times, most recently by Regulation of the Minister of Finance

Number 209/PMK.03/2021 concerning the Second Amendment to Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Preliminary Refund of Tax Overpayment (State Gazette of the Republic of Indonesia of 2021 Number 1473);

Regulation of the Minister of Finance Number 118/PMK.01/2021 concerning Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2021 Number 1031) as amended several times, most recently by Regulation of the Minister of Finance Number 135 of 2023 concerning the Second Amendment to Regulation of the Minister of Finance Number 118/PMK.01/2021 concerning Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2023 Number 977);

HAS DECIDED:

To enact :

REGULATION OF THE MINISTER OF FINANCE CONCERNING THE THIRD AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 39/PMK.03/2018 CONCERNING PROCEDURES FOR PRELIMINARY REFUND OF TAX OVERPAYMENT.

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