[{"_1":2,"_117":-5,"_118":-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","e7f2a42e-4578-46bd-9468-4f0a06a35abc","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"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":83,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":-5,"_111":112},"title","Peraturan Menteri Keuangan Nomor 86/PMK.03/2013 Tahun 2013 tentang Tata Cara Pemberian Izin Tertulis Kepada Pejabat Dan/Atau Tenaga Ahli Untuk Memberikan Keterangan Dan/Atau Memperlihatkan Bukti Tertulis Dari Atau Tentang Wajib Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 86/PMK.03/2013","number","86/PMK.03/2013","year","2013","published_date","2013-04-18","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_54":51,"_55":56,"_57":58},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","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 Pemberian Izin Tertulis Kepada Pejabat Dan/Atau Tenaga Ahli Untuk Memberikan Keterangan Dan/Atau Memperlihatkan Bukti Tertulis Dari Atau Tentang Wajib Pajak","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2013
Peraturan Menteri Keuangan (PMK) NO. 86/PMK.03/2013, BN 2013/ NO 623; PERATURAN.GO.ID : 6 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pemberian Izin Tertulis Kepada Pejabat Dan/Atau Tenaga Ahli Untuk Memberikan Keterangan Dan/Atau Memperlihatkan Bukti Tertulis Dari Atau Tentang Wajib Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 18 April 2013. \n \n

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Peraturan Menteri Keuangan Nomor 86/PMK.03/2013 ini ditetapkan untuk melaksanakan ketentuan Pasal 53 ayat (6) Peraturan Pemerintah Nomor 74 Tahun 2011. Tujuannya adalah untuk mengatur tata cara pemberian izin tertulis kepada pejabat dan/atau tenaga ahli agar dapat memberikan keterangan dan/atau memperlihatkan bukti tertulis dari atau tentang wajib pajak. Peraturan ini menetapkan bahwa pihak di luar Direktorat Jenderal Pajak yang memerlukan informasi tersebut harus mengajukan permintaan tertulis kepada Menteri Keuangan. Permintaan ini harus mencantumkan nama wajib pajak, jenis informasi yang diminta, serta maksud dan tujuan permintaan. Menteri Keuangan memiliki wewenang untuk mengabulkan atau menolak permintaan tersebut dan dapat menunjuk pejabat atau tenaga ahli untuk memberikan informasi yang diminta. Pejabat dan/atau tenaga ahli yang ditunjuk wajib menjaga kerahasiaan informasi yang diberikan.

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Pejabat dan/atau Tenaga Ahli yang melanggar ketentuan Pasal 6 dikenai sanksi sesuai peraturan perundang-undangan.
Pihak Yang Ditunjuk yang melanggar ketentuan Pasal 7 dikenai sanksi sesuai peraturan perundang-undangan.

","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

\nNo.623, 2013
\nMINISTRY OF FINANCE. Written Permission.
\nOfficial. Expert. About Taxpayer. Procedures.
\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 86/PMK.03/2013
CONCERNING
PROCEDURES FOR GRANTING WRITTEN PERMISSION TO OFFICIALS AND/OR
EXPERTS TO PROVIDE INFORMATION AND/OR
SHOW WRITTEN EVIDENCE FROM OR ABOUT THE TAXPAYER

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to implement the provisions of Article 53 paragraph (6) of Government Regulation Number 74 of 2011 concerning Procedures for Exercising Rights and Fulfilling Taxation Obligations, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Granting Written Permission to Officials and/or Experts to Provide Information and/or Show Written Evidence from or About the Taxpayer;

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