[{"_1":2,"_127":-5,"_128":-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","f6c48021-fe8f-4d15-b5ea-df64799308a3","regulationData",{"_36":33,"_37":38,"_123":124,"_125":126},"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,"_112":113,"_114":115,"_116":117,"_118":119,"_120":-5,"_121":122},"title","Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 Tahun 2016 tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 118/PMK.03/2016","number","118/PMK.03/2016","year","2016","published_date","2016-07-15","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","Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan 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


2016
Peraturan Menteri Keuangan (PMK) NO. 118/PMK.03/2016, BN.2016/NO.1043, jdih.kemenkeu.go.id : 56 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 15 Juli 2016. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 ini bertujuan untuk melaksanakan ketentuan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Peraturan ini mengatur pelaksanaan pengampunan pajak bagi Wajib Pajak yang mengungkapkan harta dan membayar uang tebusan. Wajib Pajak yang berhak mendapatkan pengampunan pajak adalah mereka yang memiliki kewajiban menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan. Pengampunan pajak diberikan melalui pengungkapan harta dalam Surat Pernyataan, yang meliputi pengampunan atas kewajiban perpajakan sampai dengan akhir Tahun Pajak Terakhir. Peraturan ini juga mengatur tarif uang tebusan berdasarkan periode penyampaian Surat Pernyataan dan lokasi harta. Selain itu, peraturan ini menetapkan persyaratan dan tata cara penyampaian Surat Pernyataan, termasuk pelunasan tunggakan pajak dan pajak yang tidak atau kurang dibayar.","transitional_provisions","sanctions","1. Pelanggaran terhadap ketentuan pengalihan dan investasi harta dikenai Pajak Penghasilan dengan tarif sesuai ketentuan dan sanksi administrasi. 2. Harta yang belum diungkap dianggap sebagai tambahan penghasilan dan dikenai sanksi administrasi sebesar 200%.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[102,108],{"_103":104,"_105":106,"_36":107},"text","PMK No. 165/PMK.03/2017 tentang Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 Tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak","link","https://peraturan.bpk.go.id/Details/112870/pmk-no-165pmk032017","b7bb17cf-8eb3-4a3f-b430-a6c2c4fac31c",{"_103":109,"_105":110,"_36":111},"PMK No. 141/PMK.03/2016 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 Tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak","https://peraturan.bpk.go.id/Details/121207/pmk-no-141pmk032016","3ca4ec9b-3eec-41f5-8c36-6ae612017f0d","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 118/PMK.03/2016
REGARDING
IMPLEMENTATION OF LAW NUMBER 11 OF 2016
CONCERNING TAX AMNESTY

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:	that to implement the provisions of Article 24 letters a, b, d, and e of Law Number 11 of 2016 concerning Tax Amnesty, it is necessary to stipulate a Regulation of the Minister of Finance regarding the Implementation of Law Number 11 of 2016 concerning Tax Amnesty;
In view of:	Law Number 11 of 2016 concerning Tax Amnesty (State Gazette of the Republic of Indonesia of 2016 Number 131, Supplement to the State Gazette of the Republic of Indonesia Number 5899); Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to the State Gazette of the Republic of Indonesia Number

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