[{"_1":2,"_136":-5,"_137":-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","fa83d62c-9ce5-4ce1-966e-94960e11629c","regulationData",{"_36":33,"_37":38,"_132":133,"_134":135},"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":89,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_115":116,"_121":122,"_123":124,"_125":126,"_127":128,"_129":-5,"_130":131},"title","Peraturan Menteri Keuangan Nomor 102/PMK .07/2015 Tahun 2015 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 115/PMK.07/2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok","short_title","Peraturan Menteri Keuangan (PMK) Nomor 102/PMK .07/2015","number","102/PMK .07/2015","year","2015","published_date","2015-05-25","effective_date","2015-05-26","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},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan atas Peraturan Menteri Keuangan Nomor 115/PMK.07/2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok","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. 102/PMK .07/2015, BN.2015/NO.791, jdih.kemenkeu.go.id : 12 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan atas Peraturan Menteri Keuangan Nomor 115/PMK.07/2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 26 Mei 2015. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 115/PMK.07/2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok.","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 102/PMK.07/2015 ini bertujuan untuk meningkatkan efektivitas pelaksanaan pemungutan dan penyetoran pajak rokok. Perubahan ini dilakukan dengan mengatur kembali beberapa ketentuan dalam Peraturan Menteri Keuangan Nomor 115/PMK.07/2013. Ketentuan substansial yang diatur meliputi definisi pajak rokok, prosedur pembayaran pajak rokok bersamaan dengan cukai rokok, dan penetapan proporsi serta estimasi penerimaan pajak rokok untuk setiap provinsi. Selain itu, peraturan ini mengatur penyaluran bagi hasil pajak rokok dari provinsi ke kabupaten/kota, serta penggunaan pajak rokok untuk mendanai pelayanan kesehatan masyarakat dan penegakan hukum. Peraturan ini juga menetapkan bahwa penerimaan pajak rokok harus dialokasikan paling sedikit 50% untuk pelayanan kesehatan dan penegakan hukum.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 143 Tahun 2023 tentang Tata Cara Pemungutan Pemotongan Dan Penyetoran Pajak Rokok","link","https://peraturan.bpk.go.id/Details/283728/pmk-no-143-tahun-2023","5c853e44-9b9d-491d-90c3-9de3e9cfd957","partially_revokes",[],"partially_revoked_by",[],"amends",[107,111],{"_96":108,"_98":109,"_36":110},"PMK No. 41/PMK.07/2016 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 115/PMK.07 /2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok","https://peraturan.bpk.go.id/Details/122176/pmk-no-41pmk072016","e6393849-a04a-462e-871f-5431968aa101",{"_96":112,"_98":113,"_36":114},"PMK No. 115/PMK.07/2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok","https://peraturan.bpk.go.id/Details/122175/pmk-no-115pmk072013","cae2610b-7326-4d21-8466-de76920e88c8","amended_by",[117],{"_96":118,"_98":119,"_36":120},"PMK No. 11/PMK.07/2017 tentang Perubahan Ketiga atas Peraturan Menteri Keuangan Nomor 115/PMK.07 /2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok","https://peraturan.bpk.go.id/Details/112590/pmk-no-11pmk072017","7f7d3ace-9867-4498-810a-6960dcbd4fa8","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 102/PMK.07/2015
CONCERNING
AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE
NUMBER 115/PMK.07/2013 CONCERNING PROCEDURES FOR COLLECTION
AND PAYMENT OF CIGARETTE TAX

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to implement the provisions of Article 27
paragraph (5) of Law Number 28 of 2009 concerning
Regional Taxes and Regional Retribution, it has been stipulated
Regulation of the Minister of Finance Number 115/PMK.07/2013
concerning Procedures for Collection and Payment of Cigarette
Tax;
that in order to increase the effectiveness of
implementation of cigarette tax collection and payment,
it is necessary to amend the Regulation of the Minister
of Finance Number 115/PMK.07/2013;
that based on the considerations as intended
in letters a and b, it is

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