[{"_1":2,"_130":-5,"_131":-5},"loaderData",{"_3":4,"_36":37,"_38":39},"root",{"_5":6,"_7":-5,"_8":9,"_10":11,"_12":13,"_32":33,"_34":35},"locale","en","session","skin","neptunus","ssoEnabled",true,"ENV",{"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27,"_28":29,"_30":31},"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","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-Utk0Sjf97WJDzPZp","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","sentryTrace","bf2b7a40698e59a1ee0558717da1b5f4-9940fb00062ff8dd","sentryBaggage","sentry-environment=production,sentry-public_key=4ccbe4391cfa90b0d1dd7cac9f108b9f,sentry-trace_id=bf2b7a40698e59a1ee0558717da1b5f4,sentry-org_id=4511369588899840","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_40":41,"_42":43,"_129":124},"regulationId","5d404080-2681-4de8-91f1-741deb1490f5","regulationData",{"_44":41,"_45":46,"_125":126,"_127":128},"regulation_id","overview",{"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":56,"_58":59,"_60":61,"_67":68,"_69":70,"_74":75,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":87,"_88":-5,"_89":90,"_91":-5,"_92":-5,"_93":-5,"_94":-5,"_95":-5,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_114":115,"_116":117,"_118":119,"_120":121,"_122":-5,"_123":124},"title","Peraturan Menteri Keuangan Nomor 112/PMK.03/2022 Tahun 2022 tentang Nomor Pokok Wajib Pajak bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah","short_title","Peraturan Menteri Keuangan (PMK) Nomor 112/PMK.03/2022","number","112/PMK.03/2022","year","2022","published_date","2022-07-08","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_62":59,"_63":64,"_65":66},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_62":68,"_63":71,"_72":73},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[76],{"_62":77,"_63":78,"_65":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"sectors","location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Nomor Pokok Wajib Pajak bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

NOMOR POKOK WAJIB PAJAK – WAJIB PAJAK ORANG PRIBADI – WAJIB PAJAK BADAN – WAJIB PAJAK INSTANSI PEMERINTAH
2022
Peraturan Menteri Keuangan (PMK) NO. 112/PMK.03/2022, BN.2022/NO. 660; https:jdih.kemenkeu.go.id : 14 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Nomor Pokok Wajib Pajak bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah
ABSTRAK:	\n \n Bahwa untuk memberikan keadilan dan kepastian hukum dalam penggunaan\r\nNomor Pokok Wajib Pajak sehubungan dengan ketentuan penggunaan Nomor\r\nInduk Kependudukan sebagai Nomor Pokok Wajib Pajak bagi wajib pajak orang\r\npribadi yang merupakan penduduk Indonesia berdasarkan Undang-Undang\r\nNomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan\r\nsebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang\r\nNomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, perlu\r\nmengatur ketentuan mengenai Nomor Pokok Wajib Pajak bagi wajib pajak orang\r\npribadi yang merupakan penduduk Indonesia, wajib pajak orang pribadi bukan\r\npenduduk Indonesia, wajib pajak warisan belum terbagi, wajib pajak badan, dan\r\nwajib pajak instansi pemerintah.\r\n \n Pasal 17 ayat (3) UUD Tahun 1945, UU No.6 Tahun 1983 (LN Tahun 1983\r\nNo.49, TLN No.3262) sebagaimana telah beberapa kali diubah terakhir dengan\r\nUU No. 7 Tahun 2021 (LN Tahun 2021 No.246, TLN No.6736), UU No.39 Tahun\r\n2008 (LN Tahun 2008 No.166, TLN No.4916), Perpres No.57 Tahun 2020 (LN\r\nTahun 2020 No.98), Permenkeu RI 118/PMK.01/2021 (BN Tahun 2021 No.1031) \n Dalam Peraturan Menteri Keuangan Republik Indonesia ini diatur:\r\nTerhitung sejak tanggal 14 Juli 2022, wajib pajak orang pribadi yang merupakan\r\npenduduk menggunakan Nomor Induk Kependudukan; dan Wajib Pajak orang\r\npribadi bukan Penduduk, Wajib Pajak Badan, dan Wajib Pajak Instansi\r\nPemerintah menggunakan Nomor Pokok Wajib Pajak dengan format 16 (enam\r\nbelas) digit sebagai Nomor Pokok Wajib Pajak. Nomor Pokok Wajib Pajak\r\nsebagaimana dimaksud digunakan pada layanan administrasi perpajakan\r\nsecara terbatas sampai dengan tanggal 31 Desember 2023. Terhitung sejak\r\ntanggal 1 Januari 2024 Wajib Pajak menggunakan Nomor Induk Kependudukan\r\nsebagai Nomor Pokok Wajib Pajak dan Nomor Pokok Wajib Pajak dengan format\r\n16 (enam belas) digit dalam layanan administrasi yang diselenggarakan oleh\r\nDirektorat Jenderal Pajak. Wajib Pajak menggunakan Nomor Identitas Tempat\r\nKegiatan Usaha sebagai identitas tempat kegiatan usaha yang terpisah dari tempat atau kedudukan; dan pihak lain yang menyelenggarakan layanan\r\nadministrasi yang mencantumkan Nomor Pokok Wajib Pajak harus\r\nmenggunakan Nomor Induk Kependudukan sebagai Nomor Pokok Wajib Pajak\r\ndan Nomor Pokok Wajib Pajak dengan format 16 (enam belas) digit dalam\r\nlayanan dimaksud. \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 08 Juli 2022. \n Pada saat Peraturan Menteri ini mulai berlaku, ketentuan mengenai\r\npencantuman Nomor Pokok Wajib Pajak dengan format 15 (lima belas) digit dan\r\nterbit sebelum tanggal 1 Januari 2024, tetap berlaku dan tidak diperlukan\r\npembetulan ataupun penggantian atas ketentuan pencantuman Nomor Pokok\r\nWajib Pajak dengan format 15 (lima belas) digit.\r\n \n 14 HLM. \n \n

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 112/PMK.03/2022
CONCERNING
TAX IDENTIFICATION NUMBER FOR INDIVIDUAL TAXPAYERS,
CORPORATE TAXPAYERS, AND GOVERNMENT AGENCY TAXPAYERS

BY THE GRACE OF ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to provide justice and legal certainty in the use of the Tax Identification Number in connection with the provisions for the use of the Population Identification Number as the Tax Identification Number for individual taxpayers who are residents of Indonesia based on Law Number 6 of 1983 concerning General Provisions and Taxation Procedures as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations, it is necessary to regulate provisions regarding the Tax Identification Number for individual taxpayers who are residents of Indonesia;
th

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