[{"_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","e3706fe8-709e-4e17-bc09-f9ce2c25cedb","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"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":84,"_89":84,"_90":91,"_92":93,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Menteri Keuangan Nomor 197/PMK.03/2007 Tahun 2007 tentang Bentuk dan Tata Cara Pencatatan Wajib Pajak Orang Pribadi","short_title","Peraturan Menteri Keuangan (PMK) Nomor 197/PMK.03/2007","number","197/PMK.03/2007","year","2007","published_date","2007-12-28","effective_date","2008-01-01","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},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Bentuk dan Tata Cara Pencatatan Wajib Pajak Orang Pribadi","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2007
Peraturan Menteri Keuangan (PMK) NO. 197/PMK.03/2007, https:jdih.kemenkeu.go.id : 2 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Bentuk dan Tata Cara Pencatatan Wajib Pajak Orang Pribadi
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2008. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini ditetapkan untuk melaksanakan ketentuan Pasal 28 ayat (12) dari Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, yang telah diubah terakhir dengan Undang-Undang Nomor 28 Tahun 2007. Tujuan dari peraturan ini adalah untuk mengatur bentuk dan tata cara pencatatan bagi Wajib Pajak orang pribadi. Wajib Pajak orang pribadi yang dikecualikan dari kewajiban pembukuan tetapi wajib melakukan pencatatan adalah mereka yang melakukan kegiatan usaha atau pekerjaan bebas yang diperbolehkan menghitung penghasilan neto dengan Norma Penghitungan Penghasilan Neto, serta mereka yang tidak melakukan kegiatan usaha atau pekerjaan bebas. Pencatatan harus dilakukan secara teratur, mencerminkan keadaan sebenarnya, dan disusun dalam bahasa Indonesia dengan menggunakan huruf latin, angka Arab, dan satuan mata uang Rupiah. Catatan dan dokumen harus disimpan selama 10 tahun. Pencatatan harus menggambarkan peredaran atau penerimaan bruto, penghasilan bruto, penghasilan yang bukan objek pajak, dan penghasilan yang pajaknya bersifat final. Jika Wajib Pajak memiliki lebih dari satu jenis usaha, pencatatan harus jelas untuk masing-masing usaha. Selain itu, pencatatan atas harta dan kewajiban juga diwajibkan.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[94],{"_95":96,"_97":98,"_36":99},"text","PMK No. 54/PMK.03/2021 tentang Tata Cara Melakukan Pencatatan dan Kriteria Tertentu serta Tata Cara Menyelenggarakan Pembukuan untuk Tujuan PerpajakanPeraturan pelaksanaan dari Peraturan Menteri Keuangan Nomor 197 /PMK.03/2007 tentang Bentuk dan Tata Cara Pencatatan bagi Wajib Pajak Orang Pribadi, dinyatakan masih tetap berlaku sepanjang tidak ber tentang an dengan ketentuan dalam Peraturan Menteri ini","link","https://peraturan.bpk.go.id/Details/168825/pmk-no-54pmk032021","5d9bf2ea-755c-495e-8fd3-8d95bc404607","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE
NUMBER 197/PMK.03/2007
CONCERNING
FORM AND PROCEDURES FOR RECORD-KEEPING FOR INDIVIDUAL TAXPAYERS

MINISTER OF FINANCE,

Considering:	that in order to implement the provisions of Article 28 paragraph (12) of Law Number 6 of 1983 concerning General Provisions and Taxation Procedures as amended several times, most recently by Law Number 28 of 2007, it is necessary to stipulate a Regulation of the Minister of Finance concerning the Form and Procedures for Record-keeping for Individual Taxpayers;
In view of:	Law Number 6 of 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to the State Gazette of the Republic of Indonesia Number 3262) as amended several times, most recently by Law Number 28 of 2007 (State Gazette of the Republic of Indonesia of 2007 Number 85, Supplement to the State Gazette of the

","pdf_url","/proxy/pdf?id=e3706fe8-709e-4e17-bc09-f9ce2c25cedb","actionData","errors"]