[{"_1":2,"_132":-5,"_133":-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","f1327cfd-f2e4-43b2-ac7a-69957b52725e","regulationData",{"_36":33,"_37":38,"_128":129,"_130":131},"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,"_99":100,"_105":106,"_107":108,"_109":110,"_111":112,"_117":118,"_119":120,"_121":122,"_123":124,"_125":-5,"_126":127},"title","Peraturan Menteri Keuangan Nomor 125/PMK.04/2007 Tahun 2007 tentang Audit Kepabeanan","short_title","Peraturan Menteri Keuangan (PMK) Nomor 125/PMK.04/2007","number","125/PMK.04/2007","year","2007","published_date","2007-10-05","effective_date","2007-11-04","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","Audit Kepabeanan","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. 125/PMK.04/2007, jdih.kemenkeu.go.id : 6 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Audit Kepabeanan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 04 November 2007. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Keputusan Menteri Keuangan Nomor 489/KMK.05/1996 tentang Pelaksanaan Audit Di Bidang Kepabeanan.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini ditetapkan untuk melaksanakan ketentuan Pasal 86 ayat (3) Undang-Undang Nomor 10 Tahun 1995 tentang Kepabeanan yang telah diubah dengan Undang-Undang Nomor 17 Tahun 2006. Tujuannya adalah untuk mengatur pelaksanaan audit kepabeanan guna memastikan kepatuhan terhadap peraturan di bidang kepabeanan.

Ketentuan Substansial: Peraturan ini mengatur kewenangan pejabat Bea dan Cukai untuk melakukan audit terhadap importir, eksportir, dan pihak terkait lainnya. Audit dapat berupa audit umum, khusus, atau investigasi, dan dilakukan oleh tim audit yang dibentuk oleh Direktur Jenderal Bea dan Cukai. Tim audit memiliki wewenang untuk meminta dokumen dan keterangan terkait, serta melakukan tindakan pengamanan. Auditee diwajibkan untuk menyerahkan dokumen dan memberikan keterangan yang diperlukan. Pelaksanaan audit harus diselesaikan dalam waktu 3 bulan, dengan kemungkinan perpanjangan. Hasil audit dituangkan dalam Laporan Hasil Audit (LHA) yang menjadi dasar penetapan lebih lanjut oleh Direktur Jenderal.

","transitional_provisions","(-)","sanctions","1. Terhadap auditee yang tidak melaksanakan kewajiban, dikenakan sanksi sesuai dengan ketentuan perundang-undangan yang berlaku.","revokes",[94],{"_95":96,"_97":98},"text","Keputusan Menteri Keuangan Nomor 489/KMK.05/1996 tentang Pelaksanaan Audit Di Bidang Kepabeanan","link","","revoked_by",[101],{"_95":102,"_97":103,"_36":104},"PMK No. 200/PMK.04/2011 tentang Audit Kepabeanan dan Audit Cukai","https://peraturan.bpk.go.id/Details/169559/pmk-no-200pmk042011","e362dd01-855e-4ef7-808a-e9e334886dd1","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[113],{"_95":114,"_97":115,"_36":116},"PMK No. 148/PMK.04/2009 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 125/PMK.04/2007 tentang Audit Kepabeanan","https://peraturan.bpk.go.id/Details/169567/pmk-no-148pmk042009","466ae658-359c-4b30-872b-f7c77fca0e51","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
NUMBER 125/PMK.04/2007
CONCERNING

CUSTOMS AUDIT

MINISTER OF FINANCE,

\n \n \n \n \n

Considering:

that in order to implement the provisions of Article 86 paragraph (3) of Law Number 10 of 1995 concerning customs clearance as amended by Law Number 17 of 2006, it is necessary to stipulate a Regulation of the Minister of Finance concerning Customs Audit;

In view of:

Law Number 10 of 1995 concerning customs clearance (State Gazette of the Republic of Indonesia of 1995 Number 75, Supplement to the State Gazette of the Republic of Indonesia Number 3612) as amended by Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning customs clearance (State Gazette of the Republic of Indonesia of 2006 Number 93, Supplement to the State Gazette of the Republic of Indonesia Number

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