[{"_1":2,"_153":-5,"_154":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","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","","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","3686ea9d-8099-45f1-ac7c-ec77ff6809c1","regulationData",{"_36":33,"_37":38,"_149":150,"_151":152},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":23,"_84":85,"_86":87,"_88":89,"_90":91,"_112":113,"_118":119,"_120":121,"_122":123,"_128":129,"_138":139,"_140":141,"_142":143,"_144":145,"_146":-5,"_147":148},"title","Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 Tahun 2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 39/PMK.03/2018","number","39/PMK.03/2018","year","2018","published_date","2018-04-12","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":59,"_54":62,"_63":64},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran 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


2018
Peraturan Menteri Keuangan (PMK) NO. 39/PMK.03/2018, BN.2018/NO.514, kemendagri.go.id : 66 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 12 April 2018. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 71/PMK.03/2010 tentang Pengusaha Kena Pajak Berisiko Rendah yang Diberikan Pengembalian Pendahuluan Kelebihan Pajak 2. Ketentuan Pasal 5 sampai dengan Pasal 7 Peraturan Menteri Keuangan Nomor 72/PMK.03/2010 tentang Tata Cara Pengembalian Kelebihan Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah 3. Ketentuan Pasal 18A Peraturan Menteri Keuangan Nomor 147/PMK.04/2011 tentang Kawasan Berikat 4. Peraturan Menteri Keuangan Nomor 74/PMK.03/2012 tentang Tata Cara Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu Dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak 5. Peraturan Menteri Keuangan Nomor 198/PMK.03/2013 tentang Pengembalian Pendahuluan Kelebihan Pembayaran Pajak bagi Wajib Pajak yang Memenuhi Persyaratan Tertentu","scope_and_parties","policy_content","Peraturan ini bertujuan untuk menyederhanakan administrasi pengembalian pendahuluan kelebihan pembayaran pajak bagi Wajib Pajak dengan kriteria tertentu, Wajib Pajak yang memenuhi persyaratan tertentu, dan Pengusaha Kena Pajak berisiko rendah. Ketentuan ini mengatur pembagian kewenangan antara Direktorat Jenderal Pajak dan Wajib Pajak dalam proses pengembalian pendahuluan. Wajib Pajak dengan kriteria tertentu harus memenuhi syarat seperti tepat waktu dalam menyampaikan SPT, tidak memiliki tunggakan pajak, laporan keuangan diaudit dengan pendapat wajar tanpa pengecualian, dan tidak pernah dipidana dalam lima tahun terakhir. Pengusaha Kena Pajak berisiko rendah meliputi perusahaan yang sahamnya diperdagangkan di bursa efek, perusahaan milik pemerintah, dan lainnya. Pengembalian pendahuluan dilakukan setelah penelitian oleh Direktorat Jenderal Pajak.","transitional_provisions","1. Wajib Pajak yang belum ditetapkan sebagai Wajib Pajak Kriteria Tertentu sebelum berlakunya Peraturan Menteri ini dapat menyampaikan permohonan penetapan sebagai Wajib Pajak Kriteria Tertentu paling lama 3 (tiga) bulan sejak berlakunya Peraturan Menteri ini. 2. Penetapan Wajib Pajak Kriteria Tertentu berdasarkan permohonan sebagaimana dimaksud pada angka 1 dilakukan paling lama 1 (satu) bulan setelah permohonan diterima sesuai dengan ketentuan dalam Peraturan Menteri ini. 3. Terhadap penetapan Wajib Pajak Kriteria Tertentu atau Pengusaha Kena Pajak Berisiko Rendah yang masih berlaku pada saat Peraturan Menteri ini diundangkan, dilakukan penetapan kembali oleh Direktur Jenderal paling lama 1 (satu) bulan sejak Peraturan Menteri ini diundangkan. 4. Terhadap permohonan Pengembalian Pendahuluan bagi Wajib Pajak Kriteria Tertentu, Wajib Pajak Persyaratan Tertentu, dan/atau Pengusaha Kena Pajak Berisiko Rendah yang belum diselesaikan pengembaliannya sampai berlakunya Peraturan Menteri ini, diselesaikan berdasarkan: a. Peraturan Menteri Keuangan Nomor 74/PMK.03/2012 tentang Tata Cara Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu Dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak; b. Peraturan Menteri Keuangan Nomor 198/PMK.03/2013 tentang Pengembalian Pendahuluan Kelebihan Pembayaran Pajak bagi Wajib Pajak yang Memenuhi Persyaratan Tertentu; atau c. Peraturan Menteri Keuangan Nomor 71/PMK.03/2010 tentang Pengusaha Kena Pajak Berisiko Rendah yang Diberikan Pengembalian Pendahuluan Kelebihan Pajak. 5. Ketentuan pelaksanaan yang telah diterbitkan berdasarkan: 1. Peraturan Menteri Keuangan Nomor 71/PMK.03/2010 tentang Pengusaha Kena Pajak Berisiko Rendah yang Diberikan Pengembalian Pendahuluan Kelebihan Pajak (Berita Negara Republik Indonesia Tahun 2010 Nomor 154); 2. Peraturan Menteri Keuangan Nomor 74/PMK.03/2012 tentang Tata Cara Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu Dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak (Berita Negara Republik Indonesia Tahun 2012 Nomor 526); dan 3. Peraturan Menteri Keuangan Nomor 198/PMK.03/2013 tentang Pengembalian Pendahuluan Kelebihan Pembayaran Pajak bagi Wajib Pajak yang Memenuhi Persyaratan Tertentu (Berita Negara Republik Indonesia Tahun 2013 Nomor 1556), dinyatakan masih tetap berlaku sepanjang tidak bertentangan dengan ketentuan dalam Peraturan Menteri ini.","sanctions","(-)","revokes",[92,98,102,106,108,110],{"_93":94,"_95":96,"_36":97},"text","PMK No. 198/PMK.03/2013 tentang Pengembalian Pendahuluan Kelebihan Pembayaran Pajak Bagi Wajib Pajak yang Memenuhi Persyaratan Tertentu","link","https://peraturan.bpk.go.id/Details/150342/pmk-no-198pmk032013","81a71250-85a3-4d47-ad4b-c4f5dd6a1047",{"_93":99,"_95":100,"_36":101},"PMK No. 74/PMK.03/2012 tentang Tata Cara Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/167740/pmk-no-74pmk032012","fb094dcc-fe7f-4d1d-9594-875c5e01fe78",{"_93":103,"_95":104,"_36":105},"PMK No. 71/PMK.03/2010 tentang Pengusaha Kena Pajak Berisiko Rendah yang Diberikan Pengembalian Pendahuluan Kelebihan Pajak","https://peraturan.bpk.go.id/Details/174338/pmk-no-71pmk032010","74853204-c17d-4853-833b-69821fd0cd87",{"_93":107,"_95":23},"PMK Nomor 71/PMK.03/2010 tentang Pengusaha Kena Pajak Berisiko Rendah yang Diberikan Pengembalian Pendahuluan Kelebihan Pajak",{"_93":109,"_95":23},"Ketentuan Pasal 5 sampai dengan Pasal 7 Peraturan Menteri Keuangan Nomor 72/PMK.03/2010 tentang Tata Cara Pengembalian Kelebihan Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah",{"_93":111,"_95":23},"Ketentuan Pasal 18A Peraturan Menteri Keuangan Nomor 147 /PMK.04/2011 tentang Kawasan Berikat (Berita Negara Republik Indonesia Tahun 2011 Nomor 558) sebagaimana telah beberapa kali diubah, dengan Peraturan Menteri Keuangan: a. Nomor 255/PMK.04/2011 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 147/PMK.04/2011 tentang Kawasan Berikat (Berita Negara Republik Indonesia Tahun 2011 Nomor 944); b. Nomor 44/PMK.04/2012 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 147/PMK.04/2011 tentang Kawasan Berikat (Berita Negara Republik Indonesia Tahun 2012 Nomor 317); c. Nomor 120/PMK.04/2013 tentang Perubahan Ketiga atas Peraturan Menteri Keuangan Nomor 147/PMK.04/2011 tentang Kawasan Berikat (Berita Negara Republik Indonesia Tahun 2013 Nomor 1057)","revoked_by",[114],{"_93":115,"_95":116,"_36":117},"PMK No. 28 Tahun 2026 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/348562/pmk-no-28-tahun-2026","c74d966e-cebd-43ee-ab41-cf0b27cd92af","partially_revokes",[],"partially_revoked_by",[],"amends",[124],{"_93":125,"_95":126,"_36":127},"PMK No. 120/PMK.04/2013 tentang Perubahan Ketiga Atas Peraturan Menteri Keuangan Nomor 147/PMK.04/2011 Tentang Kawasan Berikat","https://peraturan.bpk.go.id/Details/126745/pmk-no-120pmk042013","f165c23e-eea4-4001-b416-f6be6f2a56a2","amended_by",[130,134],{"_93":131,"_95":132,"_36":133},"PMK No. 209/PMK.03/2021 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/209395/pmk-no-209pmk032021","8674c3e4-9b5b-4af9-97e2-33fa76292e9b",{"_93":135,"_95":136,"_36":137},"PMK No. 117/PMK.03/2019 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/128139/pmk-no-117pmk032019","32a07d63-250f-41af-a211-b633723c70c5","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 39 /PMK.03/2018
CONCERNING
PROCEDURES FOR PRELIMINARY REFUND
OF TAX OVERPAYMENT

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that the provisions regarding the stipulation and revocation of the stipulation of Taxpayers with certain criteria for preliminary refund of tax overpayment have been regulated in the Regulation of the Minister of Finance Number 74/PMK.03/2012 concerning Procedures for Stipulation and Revocation of Stipulation of Taxpayers with Certain Criteria in the Context of Preliminary Refund of Tax Overpayment;
that the provisions regarding the preliminary refund of tax overpayment for Taxpayers who meet certain requirements have been regulated in the Regulation of the Minister of Finance Number 198/PMK.03/2013 concerning Preliminary Refund of Tax Overpayment for Taxpayers Who Meet Certain Requirements;
that the provisions regarding Low-Risk Taxable Entrepreneurs who are granted a preliminary refund of tax overpayment have been regulated in the Regulation of the Minister of Finance Number 71/PMK.03/2010 concerning Low-Risk Taxable Entrepreneurs who are Granted a Preliminary Refund of Tax Overpayment;
that in order to encourage economic growth and Taxpayer liquidity and support the Government's program to improve ease of doing business, it is necessary to simplify the administration of preliminary refunds of tax overpayment for Taxpayers with certain criteria, Taxpayers who meet certain requirements, and Low-Risk Taxable Entrepreneurs;
that based on the considerations as referred to in letters a through d, and to implement the provisions of Article 17C paragraph (7) and Article 17D paragraph (3) of Law Number 6 of 1983 concerning General Provisions and Taxation Procedures as amended several times, most recently by Law Number 16 of 2009 concerning the Stipulation of Government Regulation in Lieu of Law Number 5 of 2008 concerning the Fourth Amendment to Law Number 6 of 1983 concerning General Provisions and Taxation Procedures into Law and the provisions of Article 9 paragraph (4d) of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, most recently by Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Preliminary Refund of Tax Overpayment;

In view of:

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 16 of 2009 concerning the Stipulation of Government Regulation in Lieu of Law Number 5
2. of 2008 concerning the Fourth Amendment to Law Number 6 of 19883 concerning General Provisions and Taxation Procedures into Law (State Gazette of the Republic of Indonesia of 2009 Number 62, Supplement to the State Gazette of the Republic of Indonesia Number 4999);
Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 1983 Number 51, Supplement to the State Gazette of the Republic of Indonesia Number 3264) as amended several times, most recently by Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 2009 Number 150, Supplement to the State Gazette of the Republic of Indonesia Number 5069);

DECIDES:

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