[{"_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","d5cb4afd-068e-47e0-a4d1-d812167b8728","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,"_92":93,"_94":95,"_96":97,"_98":99,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Menteri Keuangan Nomor 235/PMK.03/2016 Tahun 2016 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 87/PMK.03/2013 Tentang Tata Cara Permintaan Keterangan Atau Bukti Dari Pihak-Pihak Yang Terikat Oleh Kewajiban Merahasiakan","short_title","Peraturan Menteri Keuangan (PMK) Nomor 235/PMK.03/2016","number","235/PMK.03/2016","year","2016","published_date","2016-12-30","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},"59b1f729-a5d9-4d49-a2d6-f67465277b53","Kearsipan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan Atas Peraturan Menteri Keuangan Nomor 87/PMK.03/2013 Tentang Tata Cara Permintaan Keterangan Atau Bukti Dari Pihak-Pihak Yang Terikat Oleh Kewajiban Merahasiakan","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. 235/PMK.03/2016, BN.2016/NO.2161,jdih.kemenkeu.go.id : 5 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Atas Peraturan Menteri Keuangan Nomor 87/PMK.03/2013 Tentang Tata Cara Permintaan Keterangan Atau Bukti Dari Pihak-Pihak Yang Terikat Oleh Kewajiban Merahasiakan\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 30 Desember 2016. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 87/PMK.03/2013 tentang Tata Cara Permintaan Keterangan atau Bukti dari Pihak-Pihak yang Terikat oleh Kewajiban Merahasiakan","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini bertujuan untuk memberikan kepastian hukum serta mendorong percepatan dan meningkatkan efektivitas permintaan keterangan atau bukti dari pihak-pihak yang terikat oleh kewajiban merahasiakan. Hal ini dilakukan dengan mengubah ketentuan yang ada dalam Peraturan Menteri Keuangan Nomor 87/PMK.03/2013.

Ketentuan Substansial: Perubahan ini memungkinkan Direktur Jenderal Pajak untuk meminta keterangan atau bukti dari pihak ketiga yang memiliki hubungan dengan Wajib Pajak, termasuk bank, akuntan publik, notaris, dan lainnya. Kewajiban merahasiakan dapat ditiadakan melalui permintaan tertulis dari Direktur Jenderal Pajak atau Menteri Keuangan, terutama dalam hal yang terkait dengan undang-undang di bidang perbankan. Proses ini dapat dilakukan secara elektronik, dan tata cara serta aplikasi yang digunakan akan ditetapkan dengan Keputusan Menteri Keuangan.

","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[100],{"_101":102,"_103":104,"_36":105},"text","PMK No. 87/PMK.03/2013 tentang Tata Cara Permintaan Keterangan atau Bukti Dari Pihak-Pihak yang Terikat oleh Kewajiban Merahasiakan","link","https://peraturan.bpk.go.id/Details/149920/pmk-no-87pmk032013","9e32f33e-66e2-45bc-aaf8-2ed80c0fd510","amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER
235/PMK.03/2016
CONCERNING
AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE
NUMBER 87/PMK.03/2013 CONCERNING PROCEDURES FOR REQUESTING
INFORMATION OR EVIDENCE FROM PARTIES BOUND
BY CONFIDENTIALITY OBLIGATIONS

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding the procedures for requesting information or evidence from parties bound by confidentiality obligations have been regulated in the Regulation of the Minister of Finance Number 87/PMK.03/2013 concerning Procedures for Requesting Information or Evidence from Parties Bound by Confidentiality Obligations;
that to provide legal certainty and encourage the acceleration and improve the effectiveness of requesting information or evidence from parties bound by confidentiality obligations,

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