[{"_1":2,"_125":-5,"_126":-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","e2dadeed-ddd9-426c-8f7d-80da95d93fc1","regulationData",{"_36":33,"_37":38,"_121":122,"_123":124},"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,"_94":95,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":-5,"_119":120},"title","Peraturan Menteri Keuangan Nomor 151/PMK.03/2021 Tahun 2021 tentang Penetapan Pemungut Bea Meterai dan Tata Cara Pemungutan, Penyetoran, dan Pelaporan Bea Meterai","short_title","Peraturan Menteri Keuangan (PMK) Nomor 151/PMK.03/2021","number","151/PMK.03/2021","year","2021","published_date","2021-10-26","effective_date","2021-10-27","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},"6eed5ed3-359c-4453-a0bd-cc3a5bab34a2","Kepabeanan & Perdagangan Internasional","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Penetapan Pemungut Bea Meterai dan Tata Cara Pemungutan, Penyetoran, dan Pelaporan Bea Meterai","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2021
Peraturan Menteri Keuangan (PMK) NO. 151/PMK.03/2021, BN.2021/NO. 1203; https:jdih.kemenkeu.go.id : 20 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Penetapan Pemungut Bea Meterai dan Tata Cara Pemungutan, Penyetoran, dan Pelaporan Bea Meterai
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 27 Oktober 2021. \n \n

","regulatory_relationship","Peraturan ini tidak mencabut atau mengubah peraturan lain.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini mengatur tentang penetapan pemungut bea meterai serta tata cara pemungutan, penyetoran, dan pelaporan bea meterai. Latar belakang dari peraturan ini adalah untuk melaksanakan ketentuan Pasal 10 ayat (2) dan Pasal 11 ayat (5) Undang-Undang Nomor 10 Tahun 2020 tentang Bea Meterai.

Ketentuan substansial dalam peraturan ini meliputi:

Penetapan Pemungut Bea Meterai: Wajib Pajak yang memenuhi kriteria tertentu (memfasilitasi penerbitan dokumen tertentu atau menerbitkan/memfasilitasi penerbitan dokumen dengan jumlah lebih dari 1.000 dalam satu bulan) ditetapkan sebagai Pemungut Bea Meterai oleh Direktur Jenderal Pajak atau pejabat yang ditunjuk.
Tata Cara Pemungutan: Pemungutan Bea Meterai dilakukan pada saat dokumen diterima dari Pembuat Meterai atau diserahkan kepada Pihak Yang Terutang, dengan membubuhkan Meterai Percetakan atau Meterai Elektronik.
Tata Cara Penyetoran: Penyetoran Bea Meterai dilakukan paling lambat tanggal 10 bulan berikutnya setelah Masa Pajak berakhir, menggunakan formulir SSP atau Kode Billing.
Tata Cara Pelaporan: Pelaporan dilakukan dengan menyampaikan SPT Masa Bea Meterai ke kantor Direktorat Jenderal Pajak paling lambat tanggal 20 bulan berikutnya setelah Masa Pajak berakhir.

Peraturan ini juga mengatur mengenai pembetulan SPT Masa Bea Meterai, permohonan pemindahbukuan atau pengembalian kelebihan pembayaran pajak, serta penerbitan surat ketetapan pajak atas Bea Meterai yang tidak atau kurang dipungut dan disetor.

","transitional_provisions","(-)","sanctions","Pelanggaran terhadap peraturan ini dapat dikenai sanksi administratif sesuai dengan ketentuan peraturan perundang-undangan di bidang Bea Meterai.","revokes",[],"revoked_by",[96],{"_97":98,"_99":100,"_36":101},"text","PMK No. 78 Tahun 2024 tentang Ketentuan Pelaksanaan Bea Materai","link","https://peraturan.bpk.go.id/Details/306425/pmk-no-78-tahun-2024","2d03149c-8611-4fb7-9916-3d03564a9bad","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 151/PMK.03/2021
CONCERNING
DETERMINATION OF STAMP DUTY COLLECTORS AND
PROCEDURES FOR COLLECTION,
DEPOSIT,
AND REPORTING OF STAMP DUTY

BY THE GRACE OF ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:	that to implement the provisions of Article 10 paragraph (2) and Article 11 paragraph (5) of Law Number 10 of 2020 concerning Stamp Duty, it is necessary to stipulate a Regulation of the Minister of Finance concerning the Determination of Stamp Duty Collectors and Procedures for Collection, Deposit, and Reporting of Stamp Duty;
In view of:	Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia; Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to the State Gazette of the Republic of

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