[{"_1":2,"_124":-5,"_125":-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","d681ae97-bbb4-4649-bf29-6e6a6b01ec4a","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Pemerintah (PP) Nomor 31 Tahun 1986 tentang Tata Cara Pemeriksaan di Bidang Perpajakan","short_title","Peraturan Pemerintah (PP) No. 31 Tahun 1986","number","31","year","1986","published_date","1986-07-28","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","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","Tata Cara Pemeriksaan di Bidang Perpajakan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1986
Peraturan Pemerintah (PP) NO. 31, LN.1986/NO.46, TLN NO.3339, LL BPHN : 8 HLM.
Peraturan Pemerintah (PP) TENTANG Tata Cara Pemeriksaan di Bidang Perpajakan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 28 Juli 1986. \n \n

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Peraturan Pemerintah Nomor 31 Tahun 1986 ini ditetapkan untuk mengatur tata cara pemeriksaan di bidang perpajakan. Tujuan utama dari peraturan ini adalah untuk menetapkan besarnya jumlah pajak yang terhutang dan untuk tujuan lain yang relevan dengan pelaksanaan ketentuan peraturan perundang-undangan perpajakan. Pemeriksaan dilakukan oleh pegawai Direktorat Jenderal Pajak atau tenaga ahli yang ditunjuk, dengan berpedoman pada norma pemeriksaan yang telah ditetapkan. Norma tersebut mencakup kewajiban pemeriksa untuk memiliki tanda pengenal dan surat perintah pemeriksaan, serta hak dan kewajiban Wajib Pajak selama proses pemeriksaan. Pemeriksaan dapat dilakukan di berbagai lokasi yang relevan dengan kegiatan usaha atau pekerjaan bebas Wajib Pajak. Selain itu, pemeriksa memiliki wewenang untuk memeriksa dan meminjam dokumen serta meminta keterangan dari Wajib Pajak dan pihak ketiga yang terkait. Peraturan ini juga menetapkan pedoman umum, pelaksanaan, dan laporan pemeriksaan pajak yang harus diikuti oleh pemeriksa.

","transitional_provisions","1. Dengan berlakunya Peraturan Pemerintah ini, peraturan mengenai tata cara pelaksanaan pemeriksaan di bidang perpajakan yang telah ada tetap berlaku, sepanjang tidak bertentangan atau belum diubah atau diganti dengan peraturan yang baru yang dikeluarkan berdasarkan Peraturan Pemerintah ini.","sanctions","1. Pelanggaran atas ketentuan sebagaimana dimaksud dalam Pasal 3, Pasal 4, dan Pasal 5 dikenakan sanksi menurut ketentuan Undang-undang Nomor 6 Tahun 1983 dan/atau peraturan perundang-undangan di bidang kepegawaian yang berlaku.","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PP No. 43 Tahun 1994 tentang Pencabutan Atas Peraturan Pemerintah Republik Indonesia Nomor 35 Tahun 1983 Tentang Pendaftaran, Pemberian Nomor Pokok Wajib Pajak, Penyampaian Surat Pemberitahuan, Dan Persyaratan Pengajuan Keberatan, Dan Atas Peraturan Pemerintah Republik Indonesia Nomor 31 Tahun 1986 Tentang Tata Cara Pemeriksaan Di Bidang Perpajakan","link","https://peraturan.bpk.go.id/Details/57267/pp-no-43-tahun-1994","dcc64825-af12-472f-9b9f-5250b4cc8076","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 31 OF 1986
CONCERNING
PROCEDURES FOR INSPECTION IN THE FIELD OF TAXATION

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that in the context of implementing the authority of the Director General of Taxes to conduct inspections of Taxpayers in order to determine the amount of tax payable and for other purposes as regulated in tax laws and regulations, it is deemed necessary to stipulate regulations regarding inspection procedures in the field of taxation with a Government Regulation;
In view of:	Article 5 paragraph (2) of the 1945 Constitution; Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation (State Gazette of 1983 Number 49, Supplement to the State Gazette Number 3262);

DECIDES:

To stipulate:

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA CONCERNING PROCEDURES FOR INSPECTION IN THE FIELD OF TAXATION.

CHAPTER I
GENERAL PROVISIONS

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