[{"_1":2,"_124":-5,"_125":-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","74a0c7cc1509a379d3647ec140dd375","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","a8a70e41-96ef-4df1-b50f-4cc2f10ee404","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Menteri Keuangan Nomor 110/PMK.03/2009 Tahun 2009 tentang Pemberian Pengurangan Pajak Bumi Dan Bangunan","short_title","Peraturan Menteri Keuangan (PMK) Nomor 110/PMK.03/2009","number","110/PMK.03/2009","year","2009","published_date","2009-06-17","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","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pemberian Pengurangan Pajak Bumi Dan Bangunan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2009
Peraturan Menteri Keuangan (PMK) NO. 110/PMK.03/2009, BN.2009/NO.146, jdih.kemenkeu.go.id : 10 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pemberian Pengurangan Pajak Bumi Dan Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 17 Juni 2009. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Menteri Keuangan Nomor 362/KMK.04/1999 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan\n\nPeraturan ini mengubah:\n(-)","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 110/PMK.03/2009 bertujuan untuk memberikan kepastian hukum dan meningkatkan pelayanan kepada Wajib Pajak dalam memperoleh pengurangan Pajak Bumi dan Bangunan (PBB). Kebijakan ini mengatur pemberian pengurangan PBB kepada Wajib Pajak yang mengalami kondisi tertentu, seperti bencana alam atau sebab luar biasa lainnya, serta kepada Wajib Pajak dengan penghasilan rendah atau yang mengalami kesulitan likuiditas. Pengurangan dapat mencapai 100% dari PBB terutang, tergantung pada kondisi yang dialami. Permohonan pengurangan harus diajukan secara tertulis dan memenuhi persyaratan tertentu, serta diproses oleh Kepala KPP Pratama, Kepala Kanwil DJP, atau Direktur Jenderal Pajak, tergantung besaran PBB yang terutang.

","transitional_provisions","1. Dengan berlakunya Peraturan Menteri Keuangan ini, terhadap permohonan Pengurangan yang telah diajukan sebelum berlakunya Peraturan Menteri Keuangan ini dan belum mendapatkan keputusan, penyelesaiannya tetap dilakukan berdasarkan Keputusan Menteri Keuangan Nomor 362/KMK.04/1999 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan.","sanctions","(-)","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","Peraturan Menteri Keuangan (PMK) Nomor 82/PMK.03/2017","link","https://peraturan.bpk.go.id/Details/112726/pmk-no-82pmk032017","cf0825b6-e07e-448d-99a1-16aad9da5643","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE NUMBER 110
MINISTER OF FINANCE
REPUBLIC OF INDONESIA

SALINAN

REGULATION OF THE MINISTER OF FINANCE
NUMBER 110/PMK.03/2009
CONCERNING
GRANTING A REDUCTION IN LAND AND BUILDING TAX

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE,

Considering:

that in order to provide legal certainty and improve services to Taxpayers to obtain a reduction in Land and Building Tax, it is necessary to re-regulate the provisions regarding the granting of Land and Building Tax reductions;
that based on the considerations as referred to in letter a and in order to implement the provisions of Article 19 of Law Number 12 of 1985 concerning Land and Building Tax as amended by Law Number 12 of 1994, it is necessary to stipulate a Regulation of the Minister of Finance concerning Granting a Reduction in Land and Building Tax;

In view of:

Law Number 12 of 1985 concerning Land and Building Tax (State Gazette of

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