[{"_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","e362dd01-855e-4ef7-808a-e9e334886dd1","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,"_110":111,"_112":113,"_114":115,"_116":117,"_122":123,"_124":125,"_126":127,"_128":129,"_130":-5,"_131":132},"title","Peraturan Menteri Keuangan Nomor 200/PMK.04/2011 Tahun 2011 tentang Audit Kepabeanan dan Audit Cukai","short_title","Peraturan Menteri Keuangan (PMK) Nomor 200/PMK.04/2011","number","200/PMK.04/2011","year","2011","published_date","2011-12-09","effective_date","2012-03-11","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","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","Audit Kepabeanan dan Audit Cukai","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2011
Peraturan Menteri Keuangan (PMK) NO. 200/PMK.04/2011, BN.2011/NO.802, https://peraturan.go.id/ : 15 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Audit Kepabeanan dan Audit Cukai
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 11 Maret 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 125/PMK.04/2007 tentang Audit Kepabeanan sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 148/PMK.04/2009\n2. Peraturan Menteri Keuangan Nomor 91/PMK.04/2008 tentang Audit Cukai","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Peraturan ini ditetapkan untuk menyederhanakan ketentuan mengenai audit kepabeanan dan cukai dengan menggabungkan ketentuan yang sebelumnya terpisah. Tujuannya adalah untuk menguji tingkat kepatuhan terhadap peraturan di bidang kepabeanan dan cukai.

Ketentuan Substansial

Peraturan ini mengatur audit terhadap importir, eksportir, dan berbagai pengusaha terkait kepabeanan dan cukai. Audit dibagi menjadi audit umum, khusus, dan investigasi. Tim audit terdiri dari auditor bersertifikat dan dapat melibatkan pejabat dari instansi lain. Audit dilakukan berdasarkan manajemen risiko dan skala prioritas, dengan kewenangan untuk meminta data dan melakukan tindakan pengamanan jika diperlukan.

","transitional_provisions","(-)","sanctions","1. Pelanggaran terhadap kewajiban penyerahan Data Audit dapat dikenai sanksi sesuai dengan ketentuan perundang-undangan di bidang kepabeanan dan/atau cukai.","revokes",[94,100,104],{"_95":96,"_97":98,"_36":99},"text","PMK No. 148/PMK.04/2009 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 125/PMK.04/2007 tentang Audit Kepabeanan","link","https://peraturan.bpk.go.id/Details/169567/pmk-no-148pmk042009","466ae658-359c-4b30-872b-f7c77fca0e51",{"_95":101,"_97":102,"_36":103},"PMK No. 91/PMK.04/2008 tentang Audit Cukai","https://peraturan.bpk.go.id/Details/169572/pmk-no-91pmk042008","f613bdd6-5b9c-4675-8665-5eaae6a2cd89",{"_95":105,"_97":106,"_36":107},"PMK No. 125/PMK.04/2007 tentang Audit Kepabeanan","https://peraturan.bpk.go.id/Details/169563/pmk-no-125pmk042007","f1327cfd-f2e4-43b2-ac7a-69957b52725e","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[118],{"_95":119,"_97":120,"_36":121},"PMK No. 258/PMK.04/2016 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 200/PMK.04/2011 Tentang Audit Kepabeanan Dan Audit Cukai","https://peraturan.bpk.go.id/Details/121414/pmk-no-258pmk042016","9ec46e75-235a-41a4-ad47-3ebc89bf959b","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No.802, 2011

MINISTRY OF FINANCE. Customs. Excise. Audit.
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 200/PMK.04/2011
CONCERNING
CUSTOMS AUDIT AND EXCISE AUDIT

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on Regulation of the Minister of Finance Number 125/PMK.04/2007 concerning Customs Audit as amended by Regulation of the Minister of Finance Number 148/PMK.04/2009, provisions have been regulated regarding customs audit of importers, exporters, entrepreneurs of temporary storage facility, entrepreneurs of bonded storage, customs brokers, or transportation entrepreneurs;
that based on Regulation of the Minister of Finance Number 91/PMK.04/2008 concerning Excise Audit, provisions have been regulated regarding excise audit of factory owners, storage place

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