[{"_1":2,"_145":-5,"_146":-5},"loaderData",{"_3":4,"_36":37,"_38":39},"root",{"_5":6,"_7":-5,"_8":9,"_10":11,"_12":13,"_32":33,"_34":35},"locale","en","session","skin","neptunus","ssoEnabled",true,"ENV",{"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27,"_28":29,"_30":31},"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-Utk0Sjf97WJDzPZp","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","sentryTrace","ec615f433af84d41882cf0bd7c1b3b9d-3ba076fe7609fac2","sentryBaggage","sentry-environment=production,sentry-public_key=4ccbe4391cfa90b0d1dd7cac9f108b9f,sentry-trace_id=ec615f433af84d41882cf0bd7c1b3b9d,sentry-org_id=4511369588899840","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_40":41,"_42":43,"_144":140},"regulationId","d95bbaec-9a6d-46e8-af17-76b5791cc847","regulationData",{"_44":41,"_45":46,"_141":-5,"_142":143},"regulation_id","overview",{"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_68":69,"_70":71,"_75":76,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":91,"_92":-5,"_93":94,"_95":-5,"_96":-5,"_97":-5,"_98":-5,"_99":-5,"_100":101,"_116":117,"_118":119,"_120":121,"_122":123,"_124":125,"_130":131,"_132":133,"_134":135,"_136":137,"_138":-5,"_139":140},"title","Peraturan Menteri Keuangan Nomor 3/PMK.03/2022 Tahun 2022 tentang Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019","short_title","Peraturan Menteri Keuangan (PMK) Nomor 3/PMK.03/2022","number","3/PMK.03/2022","year","2022","published_date","2022-01-21","effective_date","2022-01-25","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_63":60,"_64":65,"_66":67},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_63":69,"_64":72,"_73":74},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[77,80],{"_63":78,"_64":79,"_66":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan",{"_63":81,"_64":82,"_66":-5},"ada340fa-4cda-4998-83a8-86cf128dcc27","Penanganan Pandemi","tags",[],"sectors","location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

INSENTIF PAJAK - WAJIB PAJAK – COVID-2019
2022
Peraturan Menteri Keuangan (PMK) NO. 3/PMK.03/2022, BN.2022/NO. 91; https:jdih.kemenkeu.go.id : 17 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019
ABSTRAK:	\n \n bahwa dengan belum berakhirnya pandemi Corona Virus Disease 2019 sebagaimana\r\nditetapkan berdasarkan Keputusan Presiden Nomor 24 Tahun 2021 tentang Penetapan\r\nStatus Faktual Pandemi Corona Virus Disease 2019 (COVID-19) di Indonesia dan\r\npemberian insentif perpajakan harus diberikan secara selektif dengan prioritas kepada\r\nsektor tertentu yang membutuhkan dukungan pemulihan sehingga perlu dilakukan\r\npenyesuaian jenis dan kriteria penerima insentif serta untuk melaksanakan ketentuan\r\nPasal 22 ayat (2) dan Pasal 25 Undang-Undang Nomor 7 Tahun 1983 tentang Pajak\r\nPenghasilan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang\r\nNomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, perlu menetapkan\r\nPeraturan Menteri Keuangan tentang Insentif Pajak untuk Wajib Pajak Terdampak\r\nPandemi Corona Virus Disease 2019. \n Pasal 17 ayat (3) UUD Tahun 1945, UU 6 Tahun 1983 (LN Tahun 1983 No. 49, TLN No.\r\n3262) sebagaimana sebagaimana telah beberapa kali diubah terakhir dengan UU 7\r\nTahun 2021 (LN Tahun 2021 No. 246, TLN No. 6736), UU 17 Tahun 2003 (LN Tahun\r\n2003 No. 47, TLN No. 4286), UU 24 Tahun 2007 (LN Tahun 2007 No. 66, TLN No. 4723),\r\nUU 39 Tahun 2008 (LN Tahun 2008 No. 166, TLN No. 4916), UU 2 Tahun 2020 (LN Tahun\r\n2020 No. 134, TLN No. 6485), Perpres 57 Tahun 2020 (LN Tahun 2020 No.98),\r\nPermenkeu RI 118/PMK.01/2021 (BN Tahun 2021 No. 1031). \n Dalam Peraturan Menteri Keuangan Republik Indonesia ini diatur:\r\nPPh Pasal 22 Impor dibebaskan dari pemungutan kepada Wajib Pajak yang memiliki\r\nkode klasifikasi lapangan usaha yang mendapatkan insentif pembebasan PPh Pasal 22\r\nImpor. Wajib Pajak yang memiliki kode klasifikasi lapangan usaha yang mendapatkan\r\ninsentif pengurangan besarnya angsuran PPh Pasal 25, diberikan pengurangan\r\nbesarnya angsuran PPh Pasal 25 sebesar 50% (lima puluh persen) dari angsuran PPh\r\nPasal 25 yang seharusnya terutang. Jangka waktu pemberian insentif pembebasan dari\r\npemungutan PPh Pasal 22 Impor berlaku sampai dengan tanggal 30 Juni 2022. Jangka\r\nwaktu pemberian insentif pengurangan besarnya angsuran PPh Pasal 25 dan PPh final\r\nditanggung pemerintah diberikan untuk Masa Pajak Januari 2022 sampai dengan Masa\r\nPajak Juni 2022. \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 25 Januari 2022. \n Pada saat Peraturan Menteri ini mulai berlaku, Peraturan Menteri Keuangan Nomor\r\n9/PMK.03/2021 tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona\r\nVirus Disease 2019 (Berita Negara Republik Indonesia Tahun 2021 Nomor 83)\r\nsebagaimana telah beberapa kali diubah terakhir dengan Peraturan Menteri Keuangan\r\nNomor 149/PMK.03/2021 tentang Perubahan Kedua atas Peraturan Menteri\r\nKeuangan Nomor 9/PMK.03/2021 tentang Insentif Pajak untuk Wajib Pajak Terdampak\r\nPandemi Corona Virus Disease 2019 (Berita Negara Republik Indonesia Tahun 2021\r\nNomor 1197), dicabut dan dinyatakan tidak berlaku. \n 48 HLM, Lampiran halaman 18-48 \n \n

","regulatory_relationship","scope_and_parties","policy_content","transitional_provisions","sanctions","revokes",[102,108,112],{"_103":104,"_105":106,"_44":107},"text","PMK No. 9/PMK.03/2021 tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019","link","https://peraturan.bpk.go.id/Details/160063/pmk-no-9pmk032021","5cd4e4f9-225d-47fc-be06-a6c6ab9f6202",{"_103":109,"_105":110,"_44":111},"PMK No. 82/PMK.03/2021 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 9/PMK.03/2021 Tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019","https://peraturan.bpk.go.id/Details/171868/pmk-no-82pmk032021","7c8fcb2f-2caf-4a6e-8d21-642646bb1ea0",{"_103":113,"_105":114,"_44":115},"PMK No. 149/PMK.03/2021 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 9/PMK.03/2021 tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019","https://peraturan.bpk.go.id/Details/185201/pmk-no-149pmk032021","59e6f841-a79b-45d7-b3f3-7ef116601133","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[126],{"_103":127,"_105":128,"_44":129},"PMK No. 114/PMK.03/2022 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 3/PMK.03/2022 tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019","https://peraturan.bpk.go.id/Details/217318/pmk-no-114pmk032022","b3ddbe74-13c8-4427-bb7d-0464ce225052","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","pdf_url","/proxy/pdf?id=d95bbaec-9a6d-46e8-af17-76b5791cc847","notFound","actionData","errors"]