[{"_1":2,"_123":-5,"_124":-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","afc5d0f3-92b3-40c3-98e1-52169875718e","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"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":83,"_88":89,"_90":91,"_92":93,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Menteri Keuangan Nomor 64/PMK.05/2013 Tahun 2013 tentang Mekanisme Pengawasan Terhadap Pemotongan/Pemungutan Dan Penyetoran Pajak Yang Dilakukan Oleh Bendahara Pengeluaran Satuan Kerja Perangkat Daerah/Kuasa Bendahara Umum Daerah","short_title","Peraturan Menteri Keuangan (PMK) Nomor 64/PMK.05/2013","number","64/PMK.05/2013","year","2013","published_date","2013-03-15","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","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","Mekanisme Pengawasan Terhadap Pemotongan/Pemungutan Dan Penyetoran Pajak Yang Dilakukan Oleh Bendahara Pengeluaran Satuan Kerja Perangkat Daerah/Kuasa Bendahara Umum Daerah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2013
Peraturan Menteri Keuangan (PMK) NO. 64/PMK.05/2013, LN. 438/2013, JDIH.KEMENKEU.GO.ID : 13 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Mekanisme Pengawasan Terhadap Pemotongan/Pemungutan Dan Penyetoran Pajak Yang Dilakukan Oleh Bendahara Pengeluaran Satuan Kerja Perangkat Daerah/Kuasa Bendahara Umum Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 15 Maret 2013. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan ini bertujuan untuk meningkatkan penerimaan negara melalui pengawasan terhadap pemotongan, pemungutan, dan penyetoran pajak yang dilakukan oleh Bendahara Pengeluaran Satuan Kerja Perangkat Daerah (SKPD) dan Kuasa Bendahara Umum Daerah. Kebijakan ini mengatur kewajiban Bendahara Pengeluaran SKPD dan Kuasa BUD untuk memotong dan menyetor pajak dari belanja daerah ke Kas Negara. Selain itu, peraturan ini menetapkan mekanisme pengujian dan konfirmasi kebenaran perhitungan serta penyetoran pajak, termasuk pemeriksaan dan verifikasi oleh Kantor Pelayanan Pajak (KPP). Bendahara Pengeluaran SKPD dan Kuasa BUD diwajibkan menyampaikan Daftar Transaksi Harian (DTH) dan Rekapitulasi Transaksi Harian (RTH) kepada KPP untuk memastikan kepatuhan terhadap kewajiban perpajakan.","transitional_provisions","sanctions","1. Dalam hal penyetoran kewajiban Pajak terutang beserta sanksinya ke Kas Negara tidak dilakukan dalam jangka waktu yang ditentukan, Bendahara Pengeluaran SKPD/Kuasa BUD diberikan sanksi administrasi dan/atau sanksi pidana sesuai dengan ketentuan peraturan perundang-undangan.","revokes",[],"revoked_by",[94],{"_95":96,"_97":98,"_36":99},"text","PMK No. 85/PMK.03/2019 tentang Mekanisme Pengawasan Terhadap Pemotongan /Pemungutan Dan Penyetoran Pajak Atas Belanja Yang Bersumber Dari Anggaran Pendapatan Dan Belanja Daerah","link","https://peraturan.bpk.go.id/Details/128078/pmk-no-85pmk032019","722d6be1-f142-48de-91b2-2590c4d7d86c","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No. 438, 2013

MINISTRY OF FINANCE. Deduction. Deposit. Tax. Regional General Treasurer. Supervision. Procedures.
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 64/PMK.05/2013
CONCERNING
SUPERVISION MECHANISM FOR WITHHOLDING/COLLECTING
AND TAX DEPOSIT CONDUCTED BY TREASURERS
EXPENDITURE OF REGIONAL WORK UNIT/AUTHORITY
REGIONAL GENERAL TREASURER

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the Expenditure Treasurer as the Income Tax Withholding Agent and other taxes is obliged to deposit all tax revenues originating from deductions and those collected to the State Treasury;
that in order to increase state revenue, it is necessary to regulate the supervision mechanism for withholding/collecting and depositing taxes carried out by the Expenditure Treasurer of the Regional

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