[{"_1":2,"_128":-5,"_129":-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","e6e010f0-957f-4fe9-95ad-bd7de8f0092c","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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,"_99":100,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Peraturan Menteri Keuangan Nomor 187/PMK.03/2015 Tahun 2015 tentang Tata Cara Pengembalian Atas Kelebihan Pembayaran Pajak Yang Seharusnya Tidak Terutang","short_title","Peraturan Menteri Keuangan (PMK) Nomor 187/PMK.03/2015","number","187/PMK.03/2015","year","2015","published_date","2015-09-30","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","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_54":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Pengembalian Atas Kelebihan Pembayaran Pajak Yang Seharusnya Tidak Terutang","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2015
Peraturan Menteri Keuangan (PMK) NO. 187/PMK.03/2015, BN.2015/NO.1471,jdih.kemenkeu.go.id : 30 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pengembalian Atas Kelebihan Pembayaran Pajak Yang Seharusnya Tidak Terutang\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 30 September 2015. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 10/PMK.03/2013 tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak yang Seharusnya Tidak Terutang","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 187/PMK.03/2015 ini bertujuan untuk memberikan kepastian hukum dalam pelaksanaan pengembalian kelebihan pembayaran pajak yang seharusnya tidak terutang. Peraturan ini mengatur tata cara pengajuan permohonan pengembalian pajak oleh Wajib Pajak, baik orang pribadi maupun badan, termasuk yang tidak memiliki Nomor Pokok Wajib Pajak. Pengembalian dapat diajukan dalam kasus pembayaran pajak yang bukan objek pajak, kelebihan pembayaran terkait impor, kesalahan pemotongan atau pemungutan, dan penerapan Persetujuan Penghindaran Pajak Berganda (P3B). Proses pengajuan harus disertai dokumen pendukung dan dilakukan melalui Kantor Pelayanan Pajak terkait.","transitional_provisions","1. Pada saat Peraturan Menteri ini mulai berlaku, terhadap permohonan pengembalian kelebihan pembayaran pajak yang seharusnya tidak terutang yang diajukan sebelum berlakunya Peraturan Menteri ini dan belum diterbitkan SKPLB atau surat pemberitahuan penolakan, proses penyelesaian permohonan tersebut dilakukan berdasarkan ketentuan sebagaimana diatur dalam Peraturan Menteri ini.","sanctions","(-)","revokes",[93],{"_94":95,"_96":97,"_36":98},"text","PMK No. 10/PMK.03/2013 tentang Tata Cara Pengembalian atas Kelebihan Pembayaran Pajak yang Seharusnya Tidak Terutang","link","https://peraturan.bpk.go.id/Details/149601/pmk-no-10pmk032013","f7180ceb-b3ab-49f2-9ce0-17d7d7409324","revoked_by",[101],{"_94":102,"_96":103,"_36":104},"PMK No. 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan","https://peraturan.bpk.go.id/Details/306614/pmk-no-81-tahun-2024","93a6559b-25e4-4c0b-bc6f-544d6d34d977","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 187 /PMK.03/2015
CONCERNING
PROCEDURES FOR REFUND OF OVERPAYMENT OF TAX
THAT SHOULD NOT BE DUE

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that the provisions regarding the procedures for refund of overpayment of tax that should not be due
have been regulated in the Regulation of the Minister of Finance
Number 10/PMK.03/2013;
that to provide legal certainty regarding
the implementation of procedures for refund of overpayment of tax that should not be due, it is necessary to
re-regulate the provisions regarding the procedures for
refund of overpayment of tax that
should not be due;
that based on the considerations as intended
in letters a and b, and to implement
the provisions of Article 17 paragraph (2) of Law Number 6
of 1983 concerning General Provisions and

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