[{"_1":2,"_118":-5,"_119":-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","aaa87e08-6a4b-4d6c-8f2a-ad8cb9eacc9c","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":89,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Peraturan Menteri Keuangan Nomor 47/PMK.010/2018 Tahun 2018 tentang Pajak Penghasilan Ditanggung Pemerintah Atas Pembayaran Recurrent Cost Sistem Perbendaharaan Dan Anggaran Negara","short_title","Peraturan Menteri Keuangan (PMK) Nomor 47/PMK.010/2018","number","47/PMK.010/2018","year","2018","published_date","2018-05-09","effective_date","2020-05-16","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[69],{"_55":70,"_56":71,"_58":-5},"cc7f7bbd-f25f-486a-82f2-b1acb0a84310","Anggaran Belanja Negara","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pajak Penghasilan Ditanggung Pemerintah Atas Pembayaran Recurrent Cost Sistem Perbendaharaan Dan Anggaran Negara","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2018
Peraturan Menteri Keuangan (PMK) NO. 47/PMK.010/2018, BN.2018/NO.627, jdih.kemenkeu.go.id : 8 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pajak Penghasilan Ditanggung Pemerintah Atas Pembayaran Recurrent Cost Sistem Perbendaharaan Dan Anggaran Negara\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 16 Mei 2020. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Menteri Keuangan Nomor 228/PMK.05/2010 sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 237/PMK.05/2011.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini diterbitkan untuk menjaga keberlangsungan layanan Sistem Perbendaharaan dan Anggaran Negara dengan memastikan bahwa Pajak Penghasilan atas pembayaran recurrent cost ditanggung oleh Pemerintah. Hal ini dilakukan untuk mendukung pelaksanaan warranty dan post warranty dari sistem tersebut.

Ketentuan Substansial: Peraturan ini menetapkan bahwa Pajak Penghasilan yang terutang atas pembayaran recurrent cost Sistem Perbendaharaan dan Anggaran Negara akan ditanggung oleh Pemerintah. Pajak ini termasuk dalam belanja subsidi dan diatur sesuai dengan mekanisme pelaksanaan dan pertanggungjawaban yang telah ditetapkan. Pajak Penghasilan Pasal 23 yang dibayarkan menjadi kredit pajak bagi pelaksana kontrak dan harus dilaporkan dalam Surat Pemberitahuan Tahunan Pajak Penghasilan. Selain itu, peraturan ini mengatur tentang pelaksanaan pembayaran subsidi oleh Direktur Potensi, Kepatuhan, dan Penerimaan Perpajakan, serta pelaporan dan pertanggungjawaban subsidi tersebut.

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 47/PMK.010/2018
ON
GOVERNMENT-BORNE INCOME TAX
ON RECURRENT COST PAYMENTS
OF THE STATE TREASURY AND BUDGET SYSTEM

WITH THE BLESSINGS OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering / Whereas:

that in order to maintain the sustainability of the State Treasury and Budget System services, there are warranty and post warranty of the State Treasury and Budget System that require recurrent cost using Pure Rupiah charged to the State Revenue and Expenditure Budget;
that in the State Revenue and Expenditure Budget and/or the Amended State Revenue and Expenditure Budget, funds are allocated for Government-borne Income Tax subsidies on payments of recurrent cost of the State Treasury and Budget System;
that based on the considerations as referred to in letters a and b, it is

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