[{"_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","b78818e5-94db-4590-b2d0-68bc3a7970e4","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,"_95":96,"_97":98,"_99":100,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Menteri Keuangan Nomor 07/PMK.011/2012 Tahun 2012 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 85/PMK.03/2011 Tentang Tata Cara Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan Atas Bunga Obligasi","short_title","Peraturan Menteri Keuangan (PMK) Nomor 07/PMK.011/2012","number","07/PMK.011/2012","year","2012","published_date","2012-01-13","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","Perubahan Atas Peraturan Menteri Keuangan Nomor 85/PMK.03/2011 Tentang Tata Cara Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan Atas Bunga Obligasi","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2012
Peraturan Menteri Keuangan (PMK) NO. 07/PMK.011/2012, BN 2012/ NO 67; PERATURAN.GO.ID : 4 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Atas Peraturan Menteri Keuangan Nomor 85/PMK.03/2011 Tentang Tata Cara Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan Atas Bunga Obligasi
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 13 Januari 2012. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 85/PMK.03/2011 tentang Tata Cara Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan atas Bunga Obligasi.","scope_and_parties","policy_content","Peraturan ini bertujuan untuk memberikan rasa keadilan dan kemudahan administrasi bagi pelaku transaksi obligasi di Indonesia. Perubahan ini mencakup penyesuaian tata cara pemotongan, penyetoran, dan pelaporan Pajak Penghasilan atas bunga dan/atau diskonto obligasi. Ketentuan baru mencakup penghitungan diskonto negatif atau rugi yang dapat diperhitungkan dengan penghasilan bunga berjalan, serta penentuan harga dan tanggal perolehan obligasi dengan metode First In First Out jika tidak dapat ditentukan secara pasti. Selain itu, terdapat perubahan dalam lampiran yang mengatur tata cara tersebut.","transitional_provisions","1. Terhadap pemotongan Pajak Penghasilan yang bersifat final atas Bunga Obligasi sejak tanggal 23 Mei 2011 sampai dengan sebelum berlakunya Peraturan Menteri ini, berlaku ketentuan bahwa penghitungan bunga dan/atau diskonto Obligasi ditentukan sesuai dengan tanggal dan harga perolehan yang sebenarnya atau dengan metode First In First Out. 2. Perolehan diskonto negatif atau rugi dalam penjualan Obligasi dapat diperhitungkan dengan penghasilan bunga berjalan.","sanctions","1. Dalam hal penjual Obligasi tidak memberitahukan harga perolehan dan tanggal perolehan Obligasi sesuai ketentuan, dikenai Pajak Penghasilan dan sanksi administrasi berupa bunga.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[101],{"_102":103,"_104":105,"_36":106},"text","PMK No. 85/PMK.03/2011 tentang Tata Cara Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan Atas Bunga Obligasi","link","https://peraturan.bpk.go.id/Details/144641/pmk-no-85pmk032011","49158e0d-c597-42c7-9697-6ce9b7713e1c","amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

\nNo.67, 2012
\n

MINISTRY OF FINANCE. Income Tax. Bond Interest. Procedures. Amendment.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 07/PMK.011/2012
CONCERNING
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER
85/PMK.03/2011 CONCERNING PROCEDURES FOR WITHHOLDING, DEPOSITING,
AND REPORTING INCOME TAX ON BOND INTEREST

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to provide a greater sense of justice, as well as administrative convenience for bond transaction actors in Indonesia, it is necessary to make adjustments to the provisions regarding the procedures for withholding, depositing, and reporting Income Tax on interest and/or discount on bonds as stipulated in Regulation of the Minister of Finance Number 85/PMK.03/ 2011 concerning Procedures for Withholding,

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