[{"_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","c4c4f373-7421-4239-8277-7b7a17c8f376","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":88,"_89":88,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Pemerintah (PP) Nomor 137 Tahun 2000 tentang Tempat Dan Tata Cara Penyanderaan, Rehabilitasi Nama Baik Penanggung Pajak, Dan Pemberian Ganti Rugi Dalam Rangka Penagihan Pajak Dengan Surat Paksa","short_title","Peraturan Pemerintah (PP) No. 137 Tahun 2000","number","137","year","2000","published_date","2000-12-20","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","25005e56-1478-479f-a566-310826679c75","type",{"_54":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Tempat Dan Tata Cara Penyanderaan, Rehabilitasi Nama Baik Penanggung Pajak, Dan Pemberian Ganti Rugi Dalam Rangka Penagihan Pajak Dengan Surat Paksa","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2000
Peraturan Pemerintah (PP) NO. 137, LN. 2000 No. 249, TLN No. 4051, LL SETNEG : 9 HLM
Peraturan Pemerintah (PP) TENTANG Tempat Dan Tata Cara Penyanderaan, Rehabilitasi Nama Baik Penanggung Pajak, Dan Pemberian Ganti Rugi Dalam Rangka Penagihan Pajak Dengan Surat Paksa
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 20 Desember 2000. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 5 Tahun 1998 tentang Tata Cara Penyanderaan Dalam Rangka Penagihan Pajak Dengan Surat Paksa (Lembaran Negara Republik Indonesia Tahun 1998 Nomor 7, Tambahan Lembaran Negara Nomor 3727)","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Peraturan ini ditetapkan untuk melaksanakan ketentuan Pasal 36 Undang-undang Nomor 19 Tahun 1997 tentang Penagihan Pajak dengan Surat Paksa, yang telah diubah dengan Undang-undang Nomor 19 Tahun 2000. Tujuannya adalah untuk mengatur tata cara penyanderaan, rehabilitasi nama baik Penanggung Pajak, dan pemberian ganti rugi dalam rangka penagihan pajak dengan surat paksa.

Ketentuan Substansial

Peraturan ini mengatur kewenangan pejabat dalam melaksanakan penyanderaan terhadap Penanggung Pajak yang tidak melunasi utang pajak. Penyanderaan dilakukan berdasarkan Surat Perintah Penyanderaan yang diterbitkan setelah memperoleh izin tertulis dari Menteri Keuangan atau Gubernur. Penyanderaan hanya dapat dilakukan jika utang pajak mencapai minimal Rp100.000.000,00 dan terdapat keraguan terhadap itikad baik Penanggung Pajak. Selain itu, peraturan ini juga mengatur hak-hak Penanggung Pajak selama penyanderaan, termasuk hak untuk mengajukan gugatan dan permohonan rehabilitasi nama baik serta ganti rugi jika gugatan dikabulkan oleh pengadilan.

","transitional_provisions","(-)","sanctions","revokes",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 5 Tahun 1998 tentang Penyanderaan Dalam Rangka Penagihan Pajak Dengan Surat Paksa","link","https://peraturan.bpk.go.id/Details/54746/pp-no-5-tahun-1998","bd8039b4-7571-4bdb-9091-f3a4d03e636e","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 137 YEAR 2000
CONCERNING
PLACE AND PROCEDURES FOR HOSTAGE TAKING, REHABILITATION OF TAX GUARANTOR'S REPUTATION, AND COMPENSATION IN THE CONTEXT OF TAX COLLECTION WITH A DISTRESS WARRANT

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:

that in order to implement the provisions of Article 36 of Law Number 19 of 1997 concerning Tax Collection with a Distress Warrant as amended by Law Number 19 of 2000, it is necessary to stipulate a Government Regulation concerning the Place and Procedures for Hostage Taking, Rehabilitation of the Tax Guarantor's Reputation, and Compensation in the Context of Tax Collection With a Distress Warrant;

In view of:

Article 5 paragraph (1) and Article 20 paragraph (2) of the 1945 Constitution as amended by the Second

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