[{"_1":2,"_148":-5,"_149":-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","fba6fc2b-85bd-4e12-ad1a-b443cb7dfc97","regulationData",{"_36":33,"_37":38,"_144":145,"_146":147},"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,"_111":112,"_117":118,"_119":120,"_121":122,"_123":124,"_133":134,"_135":136,"_137":138,"_139":140,"_141":-5,"_142":143},"title","Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 Tahun 2013 tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","short_title","Peraturan Menteri Keuangan (PMK) Nomor 226/PMK.03/2013","number","226/PMK.03/2013","year","2013","published_date","2013-12-31","effective_date","2014-01-01","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","Tata Cara Penghitungan dan Pemberian Imbalan Bunga","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. 226/PMK.03/2013, BN 2013/ NO 1630; PERATURAN.GO.ID : 24 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Penghitungan dan Pemberian Imbalan Bunga
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2014. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 40/PMK.03/2005 tentang Tata Cara Pemberian Imbalan Bunga kepada Wajib Pajak\n2. Peraturan Menteri Keuangan Nomor 121/PMK.06/2005 tentang Tata Cara Pemberian Imbalan Bunga Pajak Bumi dan Bangunan kepada Wajib Pajak\n3. Peraturan Menteri Keuangan Nomor 195/PMK.03/2007 tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga\n4. Peraturan Menteri Keuangan Nomor 12/PMK.03/2011 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 195/PMK.03/2007 tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 ini mengatur tata cara penghitungan dan pemberian imbalan bunga kepada Wajib Pajak terkait Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), Pajak Penjualan atas Barang Mewah (PPnBM), dan Pajak Bumi dan Bangunan (PBB). Kebijakan ini bertujuan untuk menyesuaikan ketentuan yang ada dengan Peraturan Pemerintah Nomor 74 Tahun 2011 dan Undang-Undang terkait perpajakan. Imbalan bunga diberikan dalam kasus keterlambatan pengembalian kelebihan pembayaran pajak, penerbitan Surat Ketetapan Pajak Lebih Bayar, dan pengajuan keberatan atau banding yang dikabulkan. Peraturan ini juga mengatur prosedur administrasi terkait penerbitan Surat Keputusan Pemberian Imbalan Bunga (SKPIB) dan Surat Perintah Membayar Imbalan Bunga (SPMIB), serta kompensasi utang pajak.

","transitional_provisions","1. Dengan berlakunya Peraturan Menteri ini, pelaksanaan pemberian imbalan bunga yang berkaitan dengan penghitungan dan pemberian imbalan bunga sebagaimana dimaksud dalam Peraturan Menteri Keuangan Nomor 40/PMK.03/2005 dan Peraturan Menteri Keuangan Nomor 195/PMK.03/2007 yang belum diselesaikan berlaku ketentuan berdasarkan Peraturan Menteri ini.\n2. SKPIB yang telah diterbitkan berdasarkan Peraturan Menteri Keuangan Nomor 121/PMK.06/2005 dan belum diselesaikan, diberikan imbalan bunga sesuai tata cara yang diatur dalam Peraturan Menteri ini.","sanctions","(-)","revokes",[94,100,104,108],{"_95":96,"_97":98,"_36":99},"text","PMK No. 12/PMK.03/2011 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 195/PMK.03/2007 Tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","link","https://peraturan.bpk.go.id/Details/150626/pmk-no-12pmk032011","13544992-fb9b-4b51-b403-a5f9e9ea1ed7",{"_95":101,"_97":102,"_36":103},"PMK No. 195/PMK.03/2007 tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","https://peraturan.bpk.go.id/Details/150623/pmk-no-195pmk032007","eec1e7fe-5da5-4125-b79f-e4d3d43d6e0d",{"_95":105,"_97":106,"_36":107},"PMK No. 40/PMK.03/2005 tentang Tata Cara Pemberian Imbalan Bunga Kepada Wajib Pajak","https://peraturan.bpk.go.id/Details/150622/pmk-no-40pmk032005","afb2f64e-9e22-4cfe-800d-74ed53d61e7f",{"_95":109,"_97":110},"Peraturan Menteri Keuangan Nomor 121/PMK.06/2005 tentang Tata Cara Pemberian Imbalan Bunga Pajak Bumi dan Bangunan kepada Wajib Pajak","","revoked_by",[113],{"_95":114,"_97":115,"_36":116},"PMK No. 18/PMK.03/2021 tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja di Bidang Pajak Penghasilan, Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah, serta Ketentuan Umum dan Tata Cara Perpajakan","https://peraturan.bpk.go.id/Details/162653/pmk-no-18pmk032021","773b9159-715a-4b2e-be49-3d134287ae40","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[125,129],{"_95":126,"_97":127,"_36":128},"PMK No. 65/PMK.03/2018 tentang Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 Tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","https://peraturan.bpk.go.id/Details/112485/pmk-no-65pmk032018","ddefcabe-4896-4c7d-8512-b5c332166f2a",{"_95":130,"_97":131,"_36":132},"PMK No. 186/PMK.03/2015 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 Tentang Tata Cara Penghitungan Dan Pemberian Imbalan Bunga","https://peraturan.bpk.go.id/Details/121781/pmk-no-186pmk032015","dff5c315-2e29-4db5-bcbd-2ae789ac5cf0","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA
No.1630, 2013 MINISTRY OF FINANCE. Granting of Interest Compensation. Calculation. Procedures. Revocation.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 226/PMK.03/2013
CONCERNING
PROCEDURES FOR CALCULATION AND GRANTING OF INTEREST COMPENSATION

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that the provisions regarding the procedures for calculating and granting interest compensation related to the Tax Period, Part of the Tax Year, and Tax Year 2008 and thereafter have been regulated in the Regulation of the Minister of Finance Number 195/PMK.03/2007 concerning Procedures for Calculating and Granting Interest Compensation as amended by the Regulation of the Minister of Finance Number 12/PMK.03/2011;
that the provisions regarding the procedures for granting interest compensation related to the Tax Period, Part

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