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2011
Peraturan Menteri Keuangan (PMK) NO. 16/PMK.03/2011, BN 2011/ NO 35; PERATURAN.GO.ID : 16 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Penghitungan dan Pengembalian Kelebihan Pembayaran Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 23 Februari 2011. \n \n

","regulatory_relationship","Peraturan Menteri Keuangan ini mencabut:\n\n1. Peraturan Menteri Keuangan Nomor 29/PMK.03/2005 tentang Tata Cara Pembayaran Kembali Kelebihan Pembayaran Pajak Bumi dan Bangunan;\n2. Peraturan Menteri Keuangan Nomor 188/PMK.03/2007 tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini mengatur tentang tata cara penghitungan dan pengembalian kelebihan pembayaran pajak yang meliputi Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), Pajak Penjualan atas Barang Mewah (PPnBM), dan Pajak Bumi dan Bangunan (PBB). Tujuan dari peraturan ini adalah untuk meningkatkan pelayanan kepada Wajib Pajak dan memberikan kepastian hukum dalam proses penghitungan dan pengembalian kelebihan pembayaran pajak.\n\nKelebihan pembayaran pajak dapat dikembalikan jika terdapat pajak yang lebih dibayar atau seharusnya tidak terutang, sebagaimana tercantum dalam berbagai Surat Ketetapan Pajak (SKP) atau Surat Keputusan (SK) yang diterbitkan oleh Direktorat Jenderal Pajak atau putusan pengadilan. Pengembalian kelebihan pembayaran pajak dilakukan setelah memperhitungkan Utang Pajak yang diadministrasikan di Kantor Pelayanan Pajak (KPP) domisili dan/atau KPP lokasi. Utang Pajak meliputi yang tercantum dalam Surat Tagihan Pajak (STP), Surat Ketetapan Pajak Kurang Bayar (SKPKB), dan surat-surat lainnya yang relevan.\n\nProses pengembalian kelebihan pembayaran pajak meliputi kompensasi Utang Pajak melalui potongan Surat Perintah Membayar Kelebihan Pajak (SPMKP) dan/atau transfer pembayaran. Kepala KPP menerbitkan SKPKPP sebagai dasar untuk menerbitkan SPMKP. KPPN kemudian menerbitkan Surat Perintah Pencairan Dana (SP2D) berdasarkan SPMKP. Jangka waktu pengembalian kelebihan pembayaran pajak adalah paling lama 1 (satu) bulan sejak tanggal penerbitan atau diterimanya dokumen yang menjadi dasar pengembalian.","transitional_provisions","1. Dengan berlakunya Peraturan Menteri Keuangan ini, kelebihan pembayaran PPh, PPN dan/atau PPnBM yang telah diperhitungkan dengan utang PBB dan belum diselesaikan sampai dengan berlakunya Peraturan Menteri Keuangan ini, diselesaikan dengan cara kompensasi berdasarkan Peraturan Menteri Keuangan ini.","sanctions","(-)","revokes",[94,99],{"_95":96,"_97":98},"text","Peraturan Menteri Keuangan Nomor 29/PMK.03/2005 tentang Tata Cara Pembayaran Kembali Kelebihan Pembayaran Pajak Bumi dan Bangunan","link","",{"_95":100,"_97":98},"Peraturan Menteri Keuangan Nomor 188/PMK.03/2007 tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak","revoked_by",[103],{"_95":104,"_97":105,"_36":106},"PMK No. 244/PMK.03/2015 tentang Tata Cara Penghitungan dan Pengembalian Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/147246/pmk-no-244pmk032015","e8dec36a-12da-44a0-bb01-776a37e65878","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[115],{"_95":116,"_97":117,"_36":118},"PMK No. 185/PMK.03/2015 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 16/PMK.03/2011 Tentang Tata Cara Penghitungan Dan Pengembalian Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/121778/pmk-no-185pmk032015","771b98cd-b882-4403-88ce-64209ed5b0d1","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No.35, 2011

MINISTRY OF FINANCE. Overpayment of
Tax. Calculation. Procedure

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 16/PMK.03/2011
CONCERNING
PROCEDURES FOR CALCULATION AND REFUND OF
TAX OVERPAYMENT

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to improve services to Taxpayers\nand provide legal certainty in the context of\ncalculating and refunding overpayment of\ntaxes which include Income Tax, Value Added\nTax, Luxury Goods Sales Tax, and Land and\nBuilding Tax, it is necessary to improve the\nprovisions governing the procedures for calculating\nand refunding tax overpayment;
that based on the provisions of Article 23 of the Law\nNumber 12 of 1985 concerning Land and Building Tax\nas amended by Law Number\n12 of 1994 stipulates that the provisions\nnot

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