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2019
Peraturan Menteri Keuangan (PMK) NO. 186/PMK.03/2019, BN. 1595 Tahun 2019, JDIH.KEMENKEU.GO.ID : 52 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Klasifikasi Objek Pajak Dan Tata Cara Penetapan Nilai Jual Objek Pajak Pajak Bumi Dan Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2020. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 139/PMK.03/2014 tentang Klasifikasi dan Penetapan Nilai Jual Objek Pajak sebagai Dasar Pengenaan Pajak Bumi dan Bangunan.\n2. Pasal 2, Pasal 3, Pasal 4, Pasal 5, Pasal 6, Pasal 6A, Pasal 7, Pasal 10, Pasal 11, Pasal 12, Pasal 13, dan Pasal 27 Peraturan Menteri Keuangan Nomor 76/PMK.03/2013 tentang Penatausahaan Pajak Bumi dan Bangunan Sektor Pertambangan untuk Pertambangan Minyak Bumi, Gas Bumi, dan Panas Bumi, sebagaimana telah diubah terakhir dengan Peraturan Menteri Keuangan Nomor 131/PMK.03/2017 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 76/PMK.03/2013 tentang Penatausahaan Pajak Bumi dan Bangunan Sektor Pertambangan untuk Pertambangan Minyak Bumi, Gas Bumi, dan Panas Bumi.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini mengatur tentang klasifikasi objek pajak dan tata cara penetapan Nilai Jual Objek Pajak (NJOP) Pajak Bumi dan Bangunan (PBB). Latar belakang penerbitan peraturan ini adalah untuk memberikan kepastian hukum, keadilan, simplifikasi regulasi, dan meningkatkan pelayanan bagi Wajib Pajak, serta untuk menyelaraskan kewajiban pembayaran PBB dalam sektor-sektor khusus seperti perkebunan, perhutanan, pertambangan, dan sektor lainnya. Objek pajak diklasifikasikan menjadi PBB Sektor Perkebunan, Perhutanan, Pertambangan Minyak dan Gas Bumi, Pertambangan Panas Bumi, Pertambangan Mineral atau Batubara, dan Sektor Lainnya. Peraturan ini juga mengatur secara rinci mengenai bumi dan/atau bangunan yang termasuk dalam masing-masing sektor tersebut, termasuk kriteria dan batasan wilayahnya. Tata cara penetapan NJOP diatur untuk masing-masing sektor, meliputi metode penilaian, komponen yang diperhitungkan (seperti areal produktif, belum produktif, tidak produktif, pengaman, dan emplasemen), serta penggunaan Nilai Jual Pengganti, Perbandingan Harga dengan Objek Lain yang Sejenis, dan Nilai Perolehan Baru. Peraturan ini juga mengatur mengenai dokumen pendukung yang harus dilampirkan dalam Surat Pemberitahuan Objek Pajak (SPOP) dan tata cara penyampaian Surat Pemberitahuan Pajak Terutang (SPPT).","transitional_provisions","1. Klasifikasi dan penetapan NJOP untuk tahun pajak sebelum Tahun Pajak 2020 dilaksanakan berdasarkan Peraturan Menteri Keuangan Nomor 139/PMK.03/2014 tentang Klasifikasi dan Penetapan Nilai Jual Objek Pajak sebagai Dasar Pengenaan Pajak Bumi dan Bangunan dan peraturan pelaksanaannya.","sanctions","(-)","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[104],{"_105":106,"_107":108,"_36":109},"text","PMK No. 234/PMK.03/2022 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 186/PMK.03/2019 tentang Klasifikasi Objek Pajak dan Tata Cara Penetapan Nilai Jual Objek Pajak Bumi dan Bangunan","link","https://peraturan.bpk.go.id/Details/238808/pmk-no-234pmk032022","643da658-a4a9-4cec-9b3a-b619e62094bc","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 186 /PMK.03/2019
CONCERNING
CLASSIFICATION OF TAX OBJECTS AND PROCEDURES FOR DETERMINING
TAX OBJECT SALES VALUE OF LAND AND BUILDING TAX

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to provide legal certainty, justice,\nsimplification of regulations, and improve services for\nTaxpayers, it is necessary to replace the provisions regarding\nclassification and determination of tax object sales value as\nthe basis for imposition of Land and Building Tax as\nregulated in the Regulation of the Minister of Finance Number\n139/PMK.03/2014 concerning Classification and Determination of Value\nTax Object Sales Value as the Basis for Imposition of Land\nand Building Tax;
that with the transfer of authority for collection and\nmanagement of Rural and Urban Land and

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