[{"_1":2,"_137":-5,"_138":-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","cf0825b6-e07e-448d-99a1-16aad9da5643","regulationData",{"_36":33,"_37":38,"_133":134,"_135":136},"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,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":91,"_92":93,"_108":109,"_114":115,"_116":117,"_118":119,"_120":121,"_122":123,"_124":125,"_126":127,"_128":129,"_130":-5,"_131":132},"title","Peraturan Menteri Keuangan Nomor 82/PMK.03/2017 Tahun 2017 tentang Pemberian Pengurangan Pajak Bumi Dan Bangunan","short_title","Peraturan Menteri Keuangan (PMK) Nomor 82/PMK.03/2017","number","82/PMK.03/2017","year","2017","published_date","2017-06-20","effective_date","2017-06-21","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_55":52,"_56":57,"_58":59},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[69],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pemberian Pengurangan Pajak Bumi Dan Bangunan","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. 82/PMK.03/2017, BN.2017/NO.875, jdih.kemenkeu.go.id : 36 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pemberian Pengurangan Pajak Bumi Dan Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 21 Juni 2017. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 110/PMK.03/2009 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan (Berita Negara Republik Indonesia Tahun 2009 Nomor 146)\n2. Peraturan Menteri Keuangan Nomor 82/PMK.03/2013 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 110/PMK.03/2009 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan (Berita Negara Republik Indonesia Tahun 2013 Nomor 602)","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini mengatur tentang pemberian pengurangan Pajak Bumi dan Bangunan (PBB) atas objek pajak sektor perkebunan, perhutanan, pertambangan, dan sektor lainnya. Pengurangan PBB dapat diberikan kepada Wajib Pajak karena kondisi tertentu objek pajak yang berhubungan dengan subjek pajak, seperti kerugian dan kesulitan likuiditas, atau dalam hal objek pajak terkena bencana alam atau sebab lain yang luar biasa.

Pengurangan PBB karena kondisi tertentu diberikan paling tinggi 75% dari PBB yang terutang, sementara jika terkena bencana alam atau sebab lain yang luar biasa, pengurangan dapat mencapai 100%. Pengurangan ini diberikan berdasarkan permohonan Wajib Pajak kepada Menteri Keuangan melalui Kepala KPP, dengan memenuhi persyaratan yang meliputi jangka waktu pengajuan, kelengkapan dokumen seperti fotokopi SPPT, SKP PBB, atau STP PBB, laporan keuangan, dan surat pernyataan terkait bencana alam.

Kepala Kanwil DJP berwenang melakukan pengujian dan penelitian atas permohonan, serta dapat meminta dokumen tambahan atau melakukan peninjauan lokasi. Keputusan atas permohonan harus diberikan dalam jangka waktu 4 bulan, dan jika terlampaui, permohonan dianggap dikabulkan. Wajib Pajak tidak dapat mengajukan permohonan pengurangan PBB untuk objek pajak yang sama pada tahun pajak yang sama jika sudah ada keputusan.

","transitional_provisions","1. Terhadap semua permohonan Pengurangan PBB yang telah diterima sebelum berlakunya Peraturan Menteri ini dan belum diberikan keputusan, diselesaikan berdasarkan ketentuan sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor 110/PMK.03/2009 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan (Berita Negara Republik Indonesia Tahun 2009 Nomor 146) sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 82/PMK.03/2013 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 110/PMK.03/2009 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan (Berita Negara Republik Indonesia Tahun 2013 Nomor 602).","sanctions","(-)","revokes",[94,100,104],{"_95":96,"_97":98,"_36":99},"text","PMK No. 82/PMK.03/2013 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 110/PMK.03/2009 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan","link","https://peraturan.bpk.go.id/Details/149914/pmk-no-82pmk032013","6ace62b5-d774-42f8-b12e-0e414eb0cfda",{"_95":101,"_97":102,"_36":103},"PMK No. 110/PMK.03/2009 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan","https://peraturan.bpk.go.id/Details/149915/pmk-no-110pmk032009","f7eea587-980a-4b8d-8e1e-7cc74e03b007",{"_95":105,"_97":106,"_36":107},"PMK No. 110/PMK.03/2009","https://peraturan.bpk.go.id/Details/127426/pmk-no-110pmk032009","a8a70e41-96ef-4df1-b50f-4cc2f10ee404","revoked_by",[110],{"_95":111,"_97":112,"_36":113},"PMK No. 129 Tahun 2023 tentang Pemberian Pengurangan Pajak Bumi dan Bangunan","https://peraturan.bpk.go.id/Details/283243/pmk-no-129-tahun-2023","ca5f7639-1922-4ff3-81c3-6c2ea0d221d8","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 82/PMK.03/2017
ON
GRANTING A REDUCTION IN LAND AND BUILDING TAX

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that the provisions regarding the granting of Land and
Building Tax reduction have been regulated in the Regulation of the Minister
of Finance Number 110/PMK.03/2009 concerning Granting
Reduction of Land and Building Tax as
amended by the Regulation of the Minister of Finance Number
82/PMK.03/2013 concerning Amendments to the Regulation
of the Minister of Finance Number 110/PMK.03/2009 concerning
Granting Reduction of Land and Building Tax;
that the Land and Building Tax for Rural and
Urban sectors has been transferred as a regional tax
collected by the regional government of regencies/cities
based on Law Number 28 of 2009
concerning Regional Taxes and

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