[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_24":25,"_26":27},"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},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","CLARITY_PROJECT_ID","wn9rn7xb4l","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",{"_28":29,"_30":31},"regulationId","fa6b6401-1a7c-4cd0-a787-ecff59e67708","regulationData",{"_32":29,"_33":34,"_107":108,"_109":110},"regulation_id","overview",{"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_56":57,"_58":59,"_63":64,"_68":69,"_70":71,"_72":73,"_74":75,"_76":77,"_78":79,"_80":81,"_82":83,"_84":85,"_86":87,"_88":-5,"_89":-5,"_90":91,"_102":-5,"_103":-5,"_104":-5,"_105":106},"title","Peraturan Menteri Keuangan Nomor 61 Tahun 2023 tentang Tata Cara Pelaksanaan Penagihan Pajak Atas Jumlah Pajak Yang Masih Harus DIbayar","short_title","Peraturan Menteri Keuangan (PMK) Nomor 61 Tahun 2023","number","61","year","2023","published_date","2023-06-09","effective_date","2023-06-12","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_51":48,"_52":53,"_54":55},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_51":57,"_52":60,"_61":62},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[65],{"_51":66,"_52":67,"_54":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Perpajakan","location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Pelaksanaan Penagihan Pajak Atas Jumlah Pajak Yang Masih Harus DIbayar","subject_matter","PMK ini mengatur mengenai tata cara pelaksanaan penagihan pajak atas jumlah pajak yang masih harus dibayar. Menteri Keuangan berwenang menunjuk pejabat untuk penagihan pajak pusat. Pelaksana lain yang diatur dalam PMK ini aalah jurusita pajak. Jurusita Pajak yang diangkat dan diberhentikan oleh Pejabat dengan tugas: 1) melaksanakan surat perintah Penagihan Seketika dan Sekaligus; 2) memberitahukan Surat Paksa; 3) melaksanakan Penyitaan atas Barang Penanggung Pajak berdasarkan surat perintah melaksanakan Penyitaan; dan 4) melaksanakan Penyanderaan berdasarkan surat perintah Penyanderaan.","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

tata cara - pelaksanaan - penagihan - pajak
2023
Peraturan Menteri Keuangan (PMK) NO. 61, BN 2023 (446) : 93 Halaman, jdih.kemenkeu.go.id
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pelaksanaan Penagihan Pajak Atas Jumlah Pajak Yang Masih Harus DIbayar
ABSTRAK:	\n \n Untuk memberikan keadilan, kepastian hukum, dan kemanfaatan terhadap pelaksanaan tindakan penagihan pajak dan peraturan perundang-undangan di bidang penagihan pajak, serta mengingat terdapat penyesuaian ketentuan mengenai bantuan penagihan pajak berdasarkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, perlu mengatur kembali ketentuan mengenai tata cara penagihan pajak atas jumlah pajak yang masih harus dibayar. \n Dasar hukum PMK ini adalah Pasal 17 ayat (3) UUD 1945; UU No. 6 Tahun 1983; UU No. 19 Tahun 1997; UU No. 39 Tahun 2008; UU No. 9 Tahun 2017; PP No. 50 Tahun 2022; PERPRES No. 57 Tahun 2020; Dan PMK NO. 118 Tahun 2021. \n PMK ini mengatur mengenai tata cara pelaksanaan penagihan pajak atas jumlah pajak yang masih harus dibayar. Menteri Keuangan berwenang menunjuk pejabat untuk penagihan pajak pusat. Pelaksana lain yang diatur dalam PMK ini aalah jurusita pajak. Jurusita Pajak yang diangkat dan diberhentikan oleh Pejabat dengan tugas: 1) melaksanakan surat perintah Penagihan Seketika dan Sekaligus; 2) memberitahukan Surat Paksa; 3) melaksanakan Penyitaan atas Barang Penanggung Pajak berdasarkan surat perintah melaksanakan Penyitaan; dan 4) melaksanakan Penyanderaan berdasarkan surat perintah Penyanderaan. \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 12 Juni 2023. \n PMK ini mencabut: 1) Keputusan Menteri Keuangan Nomor 85/KMK.03/2002 tentang Tata Cara Penyitaan Kekayaan Penanggung Pajak Berupa Piutang dalam rangka Penagihan Pajak dengan Surat Paksa; 2) Peraturan Menteri Keuangan Nomor 23/PMK.03/2006 tentang Perubahan atas Keputusan Menteri Keuangan Nomor 85/KMK.03/2002 tentang Tata Cara Penyitaan Kekayaan Penanggung Pajak Berupa Piutang dalam rangka Penagihan Pajak dengan Surat Paksa; dan 3) Peraturan Menteri Keuangan Nomor 189/PMK.03/2020 tentang Tata Cara Pelaksanaan Penagihan Pajak atas Jumlah Pajak yang Masih Harus Dibayar (Berita Negara Negara Republik Indonesia Tahun 2020 Nomor 1394). \n Lampiran file: 93 hlm. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Keputusan Menteri Keuangan Nomor 85/KMK.03/2002 tentang Tata Cara Penyitaan Kekayaan Penanggung Pajak Berupa Piutang dalam rangka Penagihan Pajak dengan Surat Paksa 2. Peraturan Menteri Keuangan Nomor 23/PMK.03/2006 tentang Perubahan atas Keputusan Menteri Keuangan Nomor 85/KMK.03/2002 tentang Tata Cara Penyitaan Kekayaan Penanggung Pajak Berupa Piutang dalam rangka Penagihan Pajak dengan Surat Paksa 3. Peraturan Menteri Keuangan Nomor 189/PMK.03/2020 tentang Tata Cara Pelaksanaan Penagihan Pajak atas Jumlah Pajak yang Masih Harus Dibayar","scope_and_parties","","policy_content","

Peraturan Menteri Keuangan Nomor 61 Tahun 2023 ini diterbitkan untuk memberikan keadilan, kepastian hukum, dan kemanfaatan dalam pelaksanaan penagihan pajak. Peraturan ini menggantikan Peraturan Menteri Keuangan Nomor 189/PMK.03/2020 dan menyesuaikan ketentuan dengan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Peraturan ini mengatur tata cara penagihan pajak atas jumlah pajak yang masih harus dibayar, termasuk penunjukan pejabat yang berwenang, tugas jurusita pajak, dan tindakan penagihan pajak seperti penerbitan surat teguran, surat paksa, penyitaan, dan penyanderaan. Selain itu, peraturan ini juga mengatur tentang bantuan penagihan pajak dengan negara mitra atau yurisdiksi mitra, serta ketentuan mengenai daluwarsa penagihan pajak.

","transitional_provisions","1. Pada saat Peraturan Menteri ini mulai berlaku, Dokumen Penagihan Pajak, daftar, formulir, dan laporan yang telah diterbitkan dalam rangka penagihan Pajak sebelum berlakunya Peraturan Menteri dinyatakan tetap berlaku.","sanctions","(-)","revoked_by","partially_revoked_by","revokes",[92,98,100],{"_93":94,"_95":96,"_32":97},"text","PMK No. 189/PMK.03/2020tentangTata Cara Pelaksanaan Penagihan Pajak atas Jumlah Pajak yang Masih Harus Dibayar","link","https://peraturan.bpk.go.id/Details/155825/pmk-no-189pmk032020","06a42059-52bf-4187-a10e-301d4545f2b0",{"_93":99,"_95":81},"Keputusan Menteri Keuangan Nomor 85/KMK.03/2002 tentang Tata Cara Penyitaan Kekayaan Penanggung Pajak Berupa Piutang dalam rangka Penagihan Pajak dengan Surat Paksa;",{"_93":101,"_95":81},"Peraturan Menteri Keuangan Nomor 23/PMK.03/2006 tentang Perubahan atas Keputusan Menteri Keuangan Nomor 85/KMK.03/2002 tentang Tata Cara Penyitaan Kekayaan Penanggung Pajak Berupa Piutang dalam rangka Penagihan Pajak dengan Surat Paksa","amended_by","amends","constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 61 OF 2023
CONCERNING
PROCEDURES FOR IMPLEMENTING TAX COLLECTION ON THE AMOUNT OF TAX
THAT IS STILL PAYABLE

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n \n \n

Considering:

that to provide justice, legal certainty, and benefits to the implementation of tax collection actions and laws and regulations in the field of tax collection, and considering that there are adjustments to the provisions regarding tax collection assistance based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations, it is necessary to re-regulate the provisions regarding procedures for tax collection on the amount of tax that is still payable;
that Regulation of the Minister of Finance Number 189/PMK.03/2020 concerning Procedures for Implementing Tax Collection on the Amount of Tax that is Still Payable still requires improvement to accommodate the adjustments as referred to in letter a, so it needs to be replaced;
that based on the considerations as referred to in letter a and letter b, and to implement the provisions of Article 10A of Law Number 19 of 1997 concerning Tax Collection with a Distress Warrant as amended by Law Number 19 of 2000 concerning Amendments to Law Number 19 of 1997 concerning Tax Collection with a Distress Warrant, the provisions of Article 44E paragraph (2) letters b and c of Law Number 6 of 1983 concerning General Provisions and Taxation Procedures as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations, and the provisions of Article 50 of Government Regulation Number 50 of 2022 concerning Procedures for Implementing Tax Rights and Fulfillment of Tax Obligations, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Implementing Tax Collection on the Amount of Tax that is Still Payable;

In view of:

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;
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 7 of 2021 concerning Harmonization of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);
Law Number 19 of 1997 concerning Tax Collection with a Distress Warrant (State Gazette of the Republic of Indonesia of 1997 Number 42, Supplement to the State Gazette of the Republic of Indonesia Number 3686) as amended by Law Number 19 of 2000 concerning Amendments to Law Number 19 of 1997 concerning Tax Collection with a Distress Warrant (State Gazette of the Republic of Indonesia of 2000 Number 129, Supplement to the State Gazette of the Republic of Indonesia Number 3987);
Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to the State Gazette of the Republic of Indonesia Number 4916);
Law\nNomor 9 Tahun 2017 concerning the Stipulation of Government Regulation in Lieu of Law Number 1 of 2017 concerning Access to Financial Information for Taxation Purposes to become Law (State Gazette of the Republic of Indonesia of 2017 Number 95, Supplement to the State Gazette of the Republic of Indonesia Number 6051);
Government Regulation Number 50 of 2022 concerning Procedures for Exercising Rights and Fulfilling Taxation Obligations (State Gazette of the Republic of Indonesia of 2022 Number 226, Supplement to the State Gazette of the Republic of Indonesia Number 6834);
Presidential Regulation Number 57 of 2020 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2020 Number 98);
Regulation of the Minister of Finance Number 118/PMK.01/2021 concerning the Organization and Working Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2021 Number 1031) as amended by Regulation of the Minister of Finance Number 141/PMK.01/2022 concerning Amendments to Regulation of the Minister of Finance Number 118/PMK.01/2021 concerning the Organization and Working Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2022 Number 954);

DECIDES:

\n\n \n \n \n \n \n \n

To stipulate :

REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURES FOR TAX COLLECTION ON TAX AMOUNTS STILL PAYABLE.

CHAPTER I
GENERAL PROVISIONS

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