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2015
Peraturan Menteri Keuangan (PMK) NO. 184/PMK.03/2015, BN.2015/NO.1468,jdih.kemenkeu.go.id : 22 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan atas Peraturan Menteri Keuangan Nomor 17/PMK.03/2013 tentang Tata Cara Pemeriksaan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 30 September 2015. \n \n

","regulatory_relationship","scope_and_parties","policy_content","transitional_provisions","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[105],{"_106":107,"_108":109,"_44":110},"text","PMK No. 17/PMK.03/2013 tentang Tata Cara Pemeriksaan","link","https://peraturan.bpk.go.id/Details/149608/pmk-no-17pmk032013","e39fab15-e31f-4950-851f-b79ddfbca6e4","amended_by",[113],{"_106":114,"_108":115,"_44":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_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 184/PMK.03/2015
CONCERNING
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 17/PMK.03/2013
CONCERNING PROCEDURES FOR TAX AUDIT

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding the procedures for tax audit have been regulated in the Regulation of the Minister of Finance Number 17/PMK.03/2013 concerning Procedures for Tax Audit;
that in order to further optimize audits in order to test compliance with fulfilling taxation obligations, it is necessary to re-regulate the procedures for tax audit;
that based on the considerations as referred to in letters a and b, it is necessary to stipulate a Regulation of the Minister of Finance concerning Amendments to the Regulation

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