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2014
Peraturan Menteri Keuangan (PMK) NO. 256/PMK.03/2014, BN.2014/NO.2015,jdih.kemenkeu.go.id : 36 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pemeriksaan Dan Penelitian Pajak Bumi Dan Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 29 Januari 2015. \n \n

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Latar Belakang dan Tujuan: Peraturan ini dibuat untuk memberikan pedoman pelaksanaan, meningkatkan pelayanan kepada Wajib Pajak, dan memberikan kepastian hukum dalam tata cara pemeriksaan dan penelitian Pajak Bumi dan Bangunan (PBB). Hal ini didasarkan pada ketentuan dalam Undang-Undang Nomor 12 Tahun 1985 tentang Pajak Bumi dan Bangunan yang telah diubah dengan Undang-Undang Nomor 12 Tahun 1994, serta ketentuan dalam Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan yang telah diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009.

Ketentuan Substansial: Peraturan ini mengatur kewenangan Direktur Jenderal Pajak untuk melakukan pemeriksaan dan penelitian PBB guna menguji kepatuhan pemenuhan kewajiban PBB. Pemeriksaan dapat meliputi satu atau beberapa tahun pajak dan dilakukan berdasarkan standar pemeriksaan yang mencakup standar umum, pelaksanaan, dan pelaporan. Pemeriksa harus memenuhi syarat tertentu, termasuk pendidikan dan pelatihan teknis, serta harus melaksanakan tugas dengan jujur dan sesuai peraturan perundang-undangan. Pemeriksaan dilakukan dengan metode dan teknik tertentu, dan hasilnya didokumentasikan dalam bentuk Kertas Kerja Pemeriksaan (KKP) dan Laporan Hasil Pemeriksaan (LHP). Subjek Pajak atau Wajib Pajak memiliki hak dan kewajiban selama pemeriksaan, termasuk hak untuk menerima pemberitahuan dan memberikan tanggapan atas hasil pemeriksaan.

","transitional_provisions","1. Dengan berlakunya Peraturan Menteri ini, terhadap Pemeriksaan yang masih dilakukan dan belum selesai, proses penyelesaian selanjutnya dilakukan berdasarkan ketentuan yang berlaku sebelum berlakunya Peraturan Menteri ini.\n2. Proses penyelesaian Pemeriksaan sebagaimana dimaksud pada ayat (1) dilanjutkan dengan menambahkan prosedur penyampaian SPHP dan PAHP dalam jangka waktu PAHP dan pelaporan, sesuai dengan ketentuan yang diatur dalam Peraturan Menteri ini.","sanctions","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 15 Tahun 2025 tentang Pemeriksaan Pajak","link","https://peraturan.bpk.go.id/Details/314172/pmk-no-15-tahun-2025","f2658c78-0bb4-4708-b4f4-60b1dd218a0e","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA

SALINAN

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 256/PMK.03/2014
CONCERNING
PROCEDURES FOR EXAMINATION AND RESEARCH
LAND AND BUILDING TAX

BY THE GRACE OF ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that the provisions regarding the examination of Land and Building Tax have been regulated
in Article 10 paragraph (2) of Law Number 12 of 1985 concerning Land and Building Tax
as amended by Law Number 12 of 1994;
that based on the provisions of Article 23 of Law Number 12 of 1985
concerning Land and Building Tax as amended by Law-
Law Number 12 of 1994, for matters not regulated in Law-
Law Number 12 of 1985 concerning Land and Building Tax as
as amended by Law Number 12 of 1994, the provisions apply
in Law Number 6 of 1983 concerning General Provisions and Tax
Procedures as amended several times, most recently by Law-
Law Number

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