[{"_1":2,"_230":-5,"_231":-5},"loaderData",{"_3":4,"_24":25,"_26":27},"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},"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","93a6559b-25e4-4c0b-bc6f-544d6d34d977","regulationData",{"_32":29,"_33":34,"_226":227,"_228":229},"regulation_id","overview",{"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_55":56,"_57":58,"_62":63,"_67":68,"_69":70,"_71":72,"_73":74,"_75":76,"_77":78,"_79":80,"_81":82,"_83":84,"_85":84,"_86":-5,"_87":-5,"_88":89,"_208":209,"_222":-5,"_223":-5,"_224":225},"title","Peraturan Menteri Keuangan Nomor 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan","short_title","Peraturan Menteri Keuangan Nomor 81 Tahun 2024","number","81","year","2024","published_date","2024-10-14","effective_date","2024-12-31","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":48,"_51":52,"_53":54},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":56,"_51":59,"_60":61},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[64],{"_6":65,"_51":66,"_53":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Perpajakan","location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan","subject_matter","Peraturan ini mengatur tentang ketentuan umum, ruang lingkup, tata cara pelaksanaan hak dan pemenuhan kewajiban perpajakan dan penerbitan, penandatanganan, serta pengiriman keputusan dan dokumen elektronik, ketentuan peralihan dan ketentuan penutup","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

PERPAJAKAN
2024
Peraturan Menteri Keuangan NO. 81, BN.2024 (771)/642hlm
Peraturan Menteri Keuangan TENTANG Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan
ABSTRAK:	\n \n a. bahwa untuk melaksanakan pembaruan sistem administrasi perpajakan yang lebih transparan, efektif, efisien, akuntabel dan fleksibel, perlu dilakukan penataan peraturan perundang-undangan di bidang perpajakan yang berkeadilan dan berkepastian hukum guna meningkatkan penerimaan pajak dan mendukung perekonomian nasional;\r\nb. bahwa penataan peraturan perundang-undangan di bidang perpajakan dilakukan dalam lingkup proses bisnis, serta teknologi informasi dan basis diantaranta melalui penyesuaian pengaturan pendafataran wajib pajak, pembayaran dan penyetoran pajak, pelaporan pajak serta layanan administrasi perpajakan;\r\nc. berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a dan huruf b, serta untuk melaksanakan ketentuan Pasal 9 Peraturan Presdien Nomor 40 Tahun 2018 tentang Pembaruan Sistem Administrasi Perpajakan, perlu menetapkan Peraturan Menteri Keuangan tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Admnistrasi Perpajakan; \n Pasal 17 ayat (3) UUD 1945, UU Nomor 6 Tahun 1983, UU Nomor 7 Tahun 1983, UU Nomor 8 Tahun 1983, UU Nomor 12 Tahun 1985, UU Nomor 39 Tahun 2008, UU Nomor 10 Tahun 2020, UU Nomor 7 Tahun 2021, PP Nomor 23 Tahun 2015, PP Nomor 93 Tahun 2021, PP Nomor 50 Tahun 2022, Perprs Nomor 57 Tahun 2020, PMK Nomor 18/PMK.03/2021, PMK Nomor 18/PMK.03/2021, PMK Nomor 118/PMK.01/2021 dan PMK Nomor 112/PMK.03/2022 \n Peraturan ini mengatur tentang ketentuan umum, ruang lingkup, tata cara pelaksanaan hak dan pemenuhan kewajiban perpajakan dan penerbitan, penandatanganan, serta pengiriman keputusan dan dokumen elektronik, ketentuan peralihan dan ketentuan penutup \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan ini mulai berlaku pada tanggal 31 Desember 2024. \n Peraturan ini mencabut dan menyatakan tidak berlaku atas :\r\n1. Keputusan Menteri Keuangan Nomor 624/KMK.04/1994;\r\n2. Keputusan Menteri Keuangan Nomor 282/KMK.04/1997;\r\n3. Keputusan Menteri Keuangan Nomor 434/KMK.04/1999;\r\n4. Pasal 7 ayat (2) dan ayat (3) PMK Nomor 196/PMK.03/2007;\r\n5. Pasal 6 ayat (2) PMK Nomor 40/PMK.03/2010;\r\n6. PMK Nomor 65/PMK.03/2010;\r\n7. PMK Nomor 73/PMK.03/2010;\r\n8. Pasal 5 ayat (3) PMK Nomor 111/PMK.03/2010;\r\n9. Pasal 6 ayat (3) PMK Nomor 112/PMK.03/2010;\r\n10. PMK 17/PMK.03/2011;\r\n11. Pasal 8 ayat (3) PMK Nomor 85/PMK.03/2011\r\n12. PMK Nomor 257/PMK.011/2011;\r\n13. PMK Nomor 79/PMK.02/2012;\r\n14. PMK Nomor 10/PMK.03/2013;\r\n15 Pasal 23 dan 24 PMK Nomor 76/PMK.03/2013;\r\n16. PMK Nomor 242/PMK.03/2014;\r\n17. PMK Nomor 243/PMK.03/2014;\r\n18. PMK Nomor 187/PMK.03/2015;\r\n19. Pasal 4 dan Pasal 5 PMK Nomor 200/PMK.03/2015;\r\n20. PMK Nomor 244/PMK.03/2015;\r\n21. PMK Nomor 261/PMK.03/2016;\r\n22. PMK Nomor 34/PMK.010/2017;\r\n23. PMK Nomor 37/PMK.03/2017;\r\n24. PMK Nomor 52/PMK.010/2017;\r\n25. PMK 147/PMK.03/2017;\r\n26. PMK Nomor 166/PMK.03/2018;\r\n27. PMK Nomor 215/PMK.03/2018;\r\n28. PMK Nomor 32/PMK.010/2019;\r\n29. PMK Nomor 120/PMK.03/2019;\r\n30. Pasal 2 sampai dengan Pasal 7 dan Pasal 23 PMK Nomor 231/PMK.03/2019;\r\n31. PMK Nomor 11 /PMK.010/2020;\r\n32. PMK Nomor 16/PMK.010/2020;\r\n33. PMK Nomor 153/PMK.010/2020\r\n34. PMK Nomor 8/PMK.03/2021;\r\n35. Pasal 7 sampai dengan Pasal 13, Pasal 37 sampai dengan Pasal 41, Pasal 62 sampai dengan Pasal 78, Pasal 83 sampai dengan Pasal 102, Pasal 106, Pasal 109 dan Pasal 111 PMK Nomor 18/PMK.03/2021;\r\n36. PMK Nomor 48/PMK.03/2021;\r\n37. PMK Nomor 54/PMK.03/2021;\r\n38. PMK 63/PMK.03/2021;\r\n39. PMK Nomor 60/PMK.03/2022;\r\n40. PMK Nomor 61/PMK.03/2022;\r\n41. PMK Nomor 67/PMK.03/2022 dan\r\n42. PMK Nomor 68/PMK.03/2022.\r\n \n 642 hlm \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Menteri Keuangan Nomor 112/PMK.03/2022 tentang Nomor Pokok Wajib Pajak bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah (Berita Negara Republik Indonesia Tahun 2022 Nomor 660) sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 136 Tahun 2023 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 112/PMK.03/2022 tentang Nomor Pokok Wajib Pajak bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah (Berita Negara Republik Indonesia Tahun 2023 Nomor 983)","scope_and_parties","Ruang lingkup Peraturan Menteri ini meliputi:\n tata cara pelaksanaan hak dan pemenuhan kewajiban perpajakan, penerbitan, penandatanganan, dan pengiriman keputusan serta Dokumen Elektronik;\n tata cara pendaftaran Wajib Pajak, pengukuhan Pengusaha Kena Pajak, dan pendaftaran Objek Pajak Pajak Bumi dan Bangunan;\n tata cara pembayaran dan penyetoran pajak, pengembalian atas kelebihan pembayaran pajak yang seharusnya tidak terutang, imbalan bunga, serta pengembalian kelebihan pembayaran pajak;\n tata cara penyampaian dan pengolahan Surat Pemberitahuan;\n tata cara pemberian pelayanan administrasi perpajakan;\n ketentuan teknis pelaksanaan sistem inti administrasi perpajakan; dan\n contoh format dokumen dan contoh penghitungan, pemungutan, dan/atau pelaporan.","policy_content","Peraturan Menteri Keuangan ini mengatur ketentuan perpajakan terkait pelaksanaan Sistem Inti Administrasi Perpajakan. Kebijakan ini bertujuan untuk mewujudkan sistem administrasi perpajakan yang lebih transparan, efektif, efisien, akuntabel, dan fleksibel. Hal ini dilakukan melalui penataan peraturan perundang-undangan di bidang perpajakan yang berkeadilan dan berkepastian hukum, dengan tujuan meningkatkan penerimaan pajak dan mendukung perekonomian nasional.\n\nKetentuan substansial dalam peraturan ini mencakup:\n1. Pelaksanaan hak dan pemenuhan kewajiban perpajakan oleh Wajib Pajak dilaksanakan secara elektronik melalui Portal Wajib Pajak, laman atau aplikasi lain yang terintegrasi dengan sistem administrasi Direktorat Jenderal Pajak, dan/atau Contact Center.\n2. Tata cara pendaftaran Wajib Pajak, pengukuhan Pengusaha Kena Pajak, dan pendaftaran Objek Pajak Pajak Bumi dan Bangunan.\n3. Tata cara pembayaran dan penyetoran pajak, pengembalian atas kelebihan pembayaran pajak yang seharusnya tidak terutang, imbalan bunga, serta pengembalian kelebihan pembayaran pajak.\n4. Tata cara penyampaian dan pengolahan Surat Pemberitahuan.\n5. Tata cara pemberian pelayanan administrasi perpajakan.","transitional_provisions","(-)","sanctions","revoked_by","partially_revoked_by","revokes",[90,96,100,104,108,112,116,120,124,128,132,136,140,144,148,152,156,160,164,168,172,176,180,184,188,192,196,200,204],{"_91":92,"_93":94,"_32":95},"text","PMK No. 68/PMK.03/2022tentangPajak Pertambahan Nilai dan Pajak Penghasilan atas Transaksi Perdagangan Aset Kripto","link","https://peraturan.bpk.go.id/Details/215539/pmk-no-68pmk032022","91353382-5ba9-4aa9-895f-fdb6b4345262",{"_91":97,"_93":98,"_32":99},"PMK No. 67/PMK.03/2022tentangPajak Pertambahan Nilai atas Penyerahan Jasa Agen Asuransi, Jasa Pialang Asuransi, dan Jasa Pialang Reasuransi","https://peraturan.bpk.go.id/Details/215536/pmk-no-67pmk032022","63f556a7-b6bc-4bb7-bc84-d9d86d62358e",{"_91":101,"_93":102,"_32":103},"PMK No. 61/PMK.03/2022tentangPajak Pertambahan Nilai atas Kegiatan Membangun 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Nilai","https://peraturan.bpk.go.id/Details/128020/pmk-no-32pmk0102019","454a4210-c671-4169-b765-fd6c16d54d38",{"_91":137,"_93":138,"_32":139},"PMK No. 120/PMK.03/2019tentangTata Cara Pengajuan Dan Penyelesaian Permintaan Kembali Pajak Pertambahan Nilai Barang Bawaan Orang Pribadi Pemegang Paspor Luar Negeri","https://peraturan.bpk.go.id/Details/128142/pmk-no-120pmk032019","13788eca-19f4-437d-a2bc-92e856174076",{"_91":141,"_93":142,"_32":143},"PMK No. 215/PMK.03/2018tentangPenghitungan Angsuran Pajak Penghasilan Dalam Tahun Pajak Berjalan Yang Harus Dibayar Sendiri Oleh Wajib Pajak Baru, Bank, Badan Usaha Milik Negara, Badan Usaha Milik Daerah, Wajib Pajak Masuk Bursa, Wajib Pajak Lainnya Yang Berdasarkan Ketentuan Diharuskan Membuat Laporan Keuangan Berkala Dan Wajib Pajak Orang Pribadi Pengusaha Tertentu","https://peraturan.bpk.go.id/Details/113790/pmk-no-215pmk032018","21ed15b3-a2a7-433f-a815-26c8247765be",{"_91":145,"_93":146,"_32":147},"PMK No. 166/PMK.03/2018tentangPenunjukan Pemegang Izin Usaha Pertambangan Khusus Operasi Produksi Untuk Memungut, Menyetor, Dan Melaporkan Pajak Pertambahan Nilai Atau Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah, Serta Tata Cara Pemungutan, Penyetoran, Dan Pelaporannya","https://peraturan.bpk.go.id/Details/113502/pmk-no-166pmk032018","ce7bb3f5-7741-488a-8703-71e78fdbd94a",{"_91":149,"_93":150,"_32":151},"PMK No. 52/PMK.010/2017tentangPenggunaan Nilai Buku Atas Pengalihan Dan Perolehan Harta Dalam Rangka Penggabungan, Peleburan, Pemekaran, Atau Pengambilalihan Usaha","https://peraturan.bpk.go.id/Details/112648/pmk-no-52pmk0102017","19f7e913-ea2a-4e7d-baa8-4dc82b095d47",{"_91":153,"_93":154,"_32":155},"PMK No. 37/PMK.03/2017tentangTata Cara Pembayaran Dan Pelaporan Pajak Penghasilan Atas Penghasilan Dari Pengalihan Real Estat Dalam Skema Kontrak Investasi Kolektif Tertentu","https://peraturan.bpk.go.id/Details/112629/pmk-no-37pmk032017","cd0f601b-898e-4371-a443-97f53abbebdf",{"_91":157,"_93":158,"_32":159},"PMK No. 34/PMK.010/2017tentangPemungutan Pajak Penghasilan Pasal 22 Sehubungan Dengan Pembayaran Atas Penyerahan Barang Dan Kegiatan Di Bidang Impor Atau Kegiatan Usaha Di Bidang Lain","https://peraturan.bpk.go.id/Details/112623/pmk-no-34pmk0102017","8b4f068a-7d57-4786-968b-cffbb571b876",{"_91":161,"_93":162,"_32":163},"PMK No. 147/PMK.03/2017tentangTata Cara Pendaftaran Wajib Pajak Dan Penghapusan Nomor Pokok Wajib Pajak Serta Pengukuhan Dan Pencabutan Pengukuhan Pengusaha Kena Pajak","https://peraturan.bpk.go.id/Details/112849/pmk-no-147pmk032017","0e04daf9-a0e5-4e2a-b676-27384d603120",{"_91":165,"_93":166,"_32":167},"PMK No. 261/PMK.03/2016tentangTata Cara Penyetoran, Pelaporan, Dan Pengecualian Pengenaan Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan/ Atau Bangunan, Dan Perjanjian Pengikatan Jual Beli Atas Tanah Dan/ Atau Bangunan Beserta Perubahannya","https://peraturan.bpk.go.id/Details/121423/pmk-no-261pmk032016","f355e5ef-ee15-4a9d-8832-a3e08ea36e6f",{"_91":169,"_93":170,"_32":171},"PMK No. 244/PMK.03/2015tentangTata Cara Penghitungan dan Pengembalian Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/147246/pmk-no-244pmk032015","e8dec36a-12da-44a0-bb01-776a37e65878",{"_91":173,"_93":174,"_32":175},"PMK No. 187/PMK.03/2015tentangTata Cara Pengembalian Atas Kelebihan Pembayaran Pajak Yang Seharusnya Tidak Terutang","https://peraturan.bpk.go.id/Details/121783/pmk-no-187pmk032015","e6e010f0-957f-4fe9-95ad-bd7de8f0092c",{"_91":177,"_93":178,"_32":179},"PMK No. 243/PMK.03/2014tentangSurat Pemberitahuan (SPT)","https://peraturan.bpk.go.id/Details/122018/pmk-no-243pmk032014","295a8ab7-de58-4f0b-b7e5-99e767720341",{"_91":181,"_93":182,"_32":183},"PMK No. 242/PMK.03/2014tentangTata Cara Pembayaran Dan Penyetoran 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MINISTER OF FINANCE
REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 81 OF 2024
CONCERNING
TAXATION PROVISIONS IN THE CONTEXT OF IMPLEMENTING
THE CORE TAX ADMINISTRATION SYSTEM

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that to implement the renewal of the tax administration system that is more transparent, effective, efficient, accountable, and flexible, it is necessary to organize laws and regulations in the field of taxation that are fair and have legal certainty in order to increase tax revenue and support the national economy;
that the structuring of laws and regulations in the field of taxation is carried out within the scope of business processes, as well as information technology and databases, including through adjusting the regulation of taxpayer registration and confirmation of taxable entrepreneurs, payment and deposit of taxes, tax reporting, and tax administration services;
that based on the considerations as referred to in letters a and b, and to implement the provisions of Article 9 of Presidential Regulation Number 40 of 2018 concerning Renewal of the Tax Administration System, it is necessary to stipulate a Regulation of the Minister of Finance concerning Taxation Provisions in the Context of Implementing the Core Tax Administration System;

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 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law (State Gazette of the Republic of Indonesia of 2023 Number 41, Supplement to the State Gazette of the Republic of Indonesia Number 6856);
Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to the State Gazette of the Republic of Indonesia Number 3263) as amended several times, most recently by Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law (State Gazette of the Republic of Indonesia of 2023 Number 41, Supplement to the State Gazette of the Republic of Indonesia Number 6856);
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 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law (State Gazette of the Republic of Indonesia of 2023 Number 41, Supplement to the State Gazette of the Republic of Indonesia Number 6856);
Law Number 12 of 1985 concerning Land and Building Tax (State Gazette of the Republic of Indonesia of 1985 Number 68, Supplement to the State Gazette of Indonesia Number 3312) as amended by Law Number 12 of 1994 concerning Amendments to Law Number 12 of 1985 concerning Land and Building Tax (State Gazette of the Republic of Indonesia Number 62 of 1994, Supplement to the State Gazette of the Republic of Indonesia Number 3569);
Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia Number 166 of 2008, Supplement to the State Gazette of the Republic of Indonesia Number 4916);
Law Number 10 of 2020 concerning Bea Meterai (State Gazette of the Republic of Indonesia Number 240 of 2020, Supplement to the State Gazette of the Republic of Indonesia Number 6571);
Law Number 7 of 2021 concerning Harmonization of Tax Regulations (State Gazette of the Republic of Indonesia Number 246 of 2021, Supplement to the State Gazette of the Republic of Indonesia Number 6736);
Government Regulation Number 23 of 2015 concerning Joint Management of Oil and Natural Gas Natural Resources in Aceh (State Gazette of the Republic of Indonesia Number 99 of 2015, Supplement to the State Gazette of the Republic of Indonesia Number 5696);
Government Regulation Number 93 of 2021 concerning Income Tax Treatment of Transfer of Participating Interests in Upstream Oil

and Natural Gas Business Activities (State Gazette of the Republic of Indonesia Number 201 of 2021, Supplement to the State Gazette of the Republic of Indonesia Number 6717);
Government Regulation Number 50 of 2022 concerning Procedures for Exercising Rights and Fulfilling Taxation Obligations (State Gazette of the Republic of Indonesia Number 226 of 2022, 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 Number 98 of 2020);
Regulation of the Minister of Finance Number 18/PMK.03/2021 concerning the Implementation of Law Number 11 of 2020 concerning Job Creation in the Field of Income Tax, Value Added Tax and Sales Tax on Luxury Goods, as well as General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia Number 153 of 2021);
Regulation of the Minister of Finance Number 118/PMK.01/2021 concerning the Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia Number 1031 of 2021) as amended several times, most recently by Regulation of the Minister of Finance Number 135 of 2023 concerning the Second Amendment to Regulation of the Minister of Finance Number 118/PMK.01/2021 concerning the Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia Number 977 of 2023);
Regulation of the Minister of Finance Number 112/PMK.03/2022 concerning Tax Identification Numbers for Individual Taxpayers, Corporate Taxpayers, and Government Agency Taxpayers (State Gazette of the Republic of Indonesia Number 660 of 2022) as amended by Regulation of the Minister of Finance Number 136 of 2023 concerning Amendments to Regulation of the Minister of Finance Number 112/PMK.03/2022 concerning Tax Identification Numbers for Individual Taxpayers, Corporate Taxpayers, and Government Agency Taxpayers (State Gazette of the Republic of Indonesia Number 983 of 2023);

DECIDES:

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