[{"_1":2,"_121":-5,"_122":-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","b4114b72-e634-4da3-8af9-fdb10734e11a","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"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,"_75":76,"_77":78,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":-5,"_89":90,"_91":92,"_93":87,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Menteri Keuangan Nomor 140/PMK.03/2017 Tahun 2017 tentang Tata Cara Pengecualian Pemotongan Pajak Penghasilan Atas Hasil Investasi Atau Pengembangan Dana Dari Aset Dana Jaminan Sosial","short_title","Peraturan Menteri Keuangan (PMK) Nomor 140/PMK.03/2017","number","140/PMK.03/2017","year","2017","published_date","2017-10-23","effective_date","2017-10-24","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",[69,72],{"_55":70,"_56":71,"_58":-5},"08d47910-8898-4f93-abec-3bdaafd3376a","Investasi & Penanaman Modal",{"_55":73,"_56":74,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Pengecualian Pemotongan Pajak Penghasilan Atas Hasil Investasi Atau Pengembangan Dana Dari Aset Dana Jaminan Sosial","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2017
Peraturan Menteri Keuangan (PMK) NO. 140/PMK.03/2017, BN.2017/NO.1462, jdih.kemenkeu.go.id : 6 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pengecualian Pemotongan Pajak Penghasilan Atas Hasil Investasi Atau Pengembangan Dana Dari Aset Dana Jaminan Sosial\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 24 Oktober 2017. \n \n

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Peraturan Menteri Keuangan Nomor 140/PMK.03/2017 ini bertujuan untuk mengatur tata cara pengecualian pemotongan Pajak Penghasilan atas hasil investasi atau pengembangan dana dari aset dana jaminan sosial. Latar belakang dari kebijakan ini adalah untuk melaksanakan ketentuan Pasal 5 ayat (4) Peraturan Pemerintah Nomor 73 Tahun 2016. Peraturan ini menetapkan bahwa hasil investasi dari aset Dana Jaminan Sosial (DJS) Kesehatan dan DJS Ketenagakerjaan tidak dikenakan pemotongan Pajak Penghasilan. BPJS sebagai pengelola aset tersebut harus menggunakan Nomor Pokok Wajib Pajak (NPWP) yang berbeda untuk setiap jenis aset yang dikelola. Selain itu, BPJS diwajibkan untuk melaporkan rincian hasil investasi yang tidak dikenakan pemotongan Pajak Penghasilan ke Kantor Pelayanan Pajak. Laporan ini harus disampaikan dua kali setahun, yaitu pada akhir bulan Juli dan akhir bulan Januari tahun berikutnya.

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Pajak Penghasilan yang telah dipotong sejak tanggal 30 Desember 2016 sampai dengan sebelum Peraturan Menteri ini berlaku dapat dimintakan pengembalian oleh BPJS.
Pengembalian Pajak Penghasilan dilaksanakan berdasarkan mekanisme pengembalian pajak yang seharusnya tidak terutang sesuai dengan ketentuan peraturan perundang-undangan di bidang perpajakan.

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MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 140 /PMK.03/2017
REGARDING
PROCEDURES FOR EXEMPTION OF INCOME TAX WITHHOLDING ON
INVESTMENT RETURNS OR FUND DEVELOPMENT FROM
SOCIAL SECURITY GUARANTEE FUND ASSETS

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that to implement the provisions of Article 5 paragraph (4) of Government Regulation Number 73 of 2016 concerning Income Tax on Social Security Programs Organized by Social Security Organizing Bodies, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Exemption of Income Tax Withholding on Investment Returns or Fund Development from Social Security Guarantee Fund Assets;

In view of:

Government Regulation Number 73 of 2016 concerning Income Tax on Social Security Programs Organized by Social Security Organizing

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