[{"_1":2,"_122":-5,"_123":-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","c4109fde-560f-4e5a-9a34-f3fe49b18a3a","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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":83,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Menteri Keuangan Nomor 127/PMK.010/2016 Tahun 2016 tentang Pengampunan Pajak Berdasarkan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak Bagi Wajib Pajak Yang Memiliki Harta Tidak Langsung Melalui Special Purpose Vehicle","short_title","Peraturan Menteri Keuangan (PMK) Nomor 127/PMK.010/2016","number","127/PMK.010/2016","year","2016","published_date","2016-08-23","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","Pengampunan Pajak Berdasarkan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak Bagi Wajib Pajak Yang Memiliki Harta Tidak Langsung Melalui Special Purpose Vehicle","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2016
Peraturan Menteri Keuangan (PMK) NO. 127/PMK.010/2016, BN.2016/NO.1238,jdih.kemenkeu.go.id : 9 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pengampunan Pajak Berdasarkan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak Bagi Wajib Pajak Yang Memiliki Harta Tidak Langsung Melalui Special Purpose Vehicle
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 23 Agustus 2016. \n \n

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Peraturan Menteri Keuangan ini diterbitkan untuk memberikan kepastian hukum terkait pelaksanaan Pengampunan Pajak bagi Wajib Pajak yang memiliki harta tidak langsung melalui special purpose vehicle (SPV). Tujuannya adalah untuk mengatur lebih lanjut ketentuan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Peraturan ini mengatur hak Wajib Pajak untuk mendapatkan pengampunan pajak dengan mengungkapkan harta melalui Surat Pernyataan. Harta yang diungkapkan termasuk yang berada di dalam dan luar negeri melalui SPV. SPV didefinisikan sebagai perusahaan yang didirikan untuk fungsi khusus dan tidak melakukan kegiatan usaha aktif. Wajib Pajak harus mengungkapkan kepemilikan harta dan utang terkait dalam Surat Pernyataan. Tarif uang tebusan ditentukan berdasarkan lokasi dan pengalihan harta. Pengalihan hak atas harta harus dilakukan sebelum 31 Desember 2017 untuk mendapatkan pembebasan pajak penghasilan. Jika tidak memenuhi ketentuan, berlaku ketentuan dalam PMK Nomor 118/PMK.03/2016.

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 127/PMK.010/2016
CONCERNING
TAX AMNESTY BASED ON THE LAW
NUMBER 11 OF 2016 CONCERNING TAX AMNESTY
FOR TAXPAYERS WHO HAVE INDIRECT ASSETS
THROUGH A SPECIAL PURPOSE VEHICLE

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding the implementation of Law
Number 11 of 2016 concerning Tax Amnesty have been
regulated in the Regulation of the Minister of Finance Number
118/PMK.03/2016 concerning the Implementation of Law
Number 11 of 2016 concerning Tax Amnesty;
that in order to further provide legal certainty
Tax Amnesty based on Law Number
11 of 2016 concerning Tax Amnesty for Taxpayers
Taxpayers who have indirect Assets through a special
purpose vehicle, it is necessary to regulate in a separate
Regulation of the Minister of Finance;
that

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