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pajak
2023
Peraturan Menteri Keuangan NO. 129, BN.2023 (948)/69 hlm
Peraturan Menteri Keuangan TENTANG Pemberian Pengurangan Pajak Bumi dan Bangunan
ABSTRAK:	\n \n a. bahwa untuk lebih memberikan kepastian hukum serta meningkatkan tata kelola administrasi, kemudahan, dan pelayanan dalam pemberian pengurangan pajak bumi dan bangunan, perlu menyempurnakan ketentuan mengenai objek pajak yang dapat diberikan pengurangan pajak bumi dan bangunan, tata cara pengajuan dan penyelesaian permohonan pengurangan pajak bumi dan bangunan, serta pemberian pengurangan pajak bumi dan bangunan secara jabatan;\r\nb. bahwa Peraturan Menteri Keuangan Nomor\r\n82/PMK.03/2017 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan belum cukup menampung penyesuaian pengaturan sebagaimana dimaksud dalam huruf a sehingga perlu diganti;\r\nc. bahwa berdasarkan pertimbangan sebagaimana dimaksud\r\ndalam huruf a dan huruf b, serta untuk melaksanakan\r\nketentuan Pasal 19 Undang-Undang Nomor 12 Tahun\r\n1985 tentang Pajak Bumi dan Bangunan sebagaimana\r\ntelah diubah dengan Undang-Undang Nomor \t12 Tahun 1994 tentang Perubahan atas Undang-Undang Nomor 12 Tahun 1985 tentang Pajak Bumi dan Bangunan, perlu menetapkan Peraturan Menteri Keuangan tentang Pemberian Pengurangan Pajak Bumi dan Bangunan;\r\n \n Pasal 17 ayat (3) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, Undang-Undang Nomor 6 Tahun 1983, Undang-Undang Nomor 12 Tahun 1985, Undang-Undang Nomor 39 Tahun 2008, Peraturan Presiden Nomor 57 Tahun 2020 dan Peraturan Menteri Keuangan Nomor 118/PMK.01/2021\r\n \n Peraturan ini mengatur tentang ketentuan umum, pemberian pengurangan pajak bumi dan bangunan berdasarkan permohonan, pemberian/pengurangan pajak bumi dan bangunan secara jabatan, penyampaian surat dan dokumen dalam rangka pemberian/pengurangan pajak bumi dan bangunan, ketentuan peralihan dan ketentuan penutup \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan ini mulai berlaku pada tanggal 30 November 2023. \n Peraturan Menteri ini mulai berlaku, Peraturan Menteri Keuangan Nomor 82/PMK.03/2017 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan dicabut dan dinyatakan tidak berlaku \n 70 hlm \n \n

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MINISTER OF FINANCE
REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 129 OF 2023
CONCERNING
GRANTING OF LAND AND BUILDING TAX REDUCTION

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that to further provide legal certainty and improve governance of administration, ease, and service in granting land and building tax reduction, it is necessary to refine the provisions regarding taxable objects that can be granted land and building tax reduction, procedures for submitting and resolving applications for land and building tax reduction, and granting land and building tax reduction ex officio;
that Regulation of the Minister of Finance Number 82/PMK.03/2017 concerning Granting of Land and Building Tax Reduction is not sufficient to accommodate adjustments to the arrangements as referred to in letter a, so it needs to be replaced;
tha

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