[{"_1":2,"_124":-5,"_125":-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","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","a4932e55-89f4-4a08-878d-5b771ee8cf72","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Menteri Keuangan Nomor 205/PMK.04/2020 Tahun 2020 tentang Pencacahan dan Potongan atas Etil Alkohol dan Minuman yang Mengandung Etil Alkohol","short_title","Peraturan Menteri Keuangan (PMK) Nomor 205/PMK.04/2020","number","205/PMK.04/2020","year","2020","published_date","2020-12-17","effective_date","2020-12-18","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_6":69,"_55":70,"_57":-5},"6eed5ed3-359c-4453-a0bd-cc3a5bab34a2","Kepabeanan & Perdagangan Internasional","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pencacahan dan Potongan atas Etil Alkohol dan Minuman yang Mengandung Etil Alkohol","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2020
Peraturan Menteri Keuangan (PMK) NO. 205/PMK.04/2020, BN.2020/NO.1557, https:jdih.kemenkeu.go.id :10 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Pencacahan dan Potongan atas Etil Alkohol dan Minuman yang Mengandung Etil Alkohol
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 18 Desember 2020. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 115/PMK.04/2008 tentang Pencacahan dan Potongan atas Etil Alkohol dan Minuman yang Mengandung Etil Alkohol","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini mengatur tentang pencacahan dan potongan atas etil alkohol (EA) dan minuman yang mengandung etil alkohol (MMEA). Latar belakangnya adalah untuk meningkatkan pelayanan dan pengawasan barang kena cukai serta tertib administrasi keuangan negara.

\n\n

Ketentuan Substansial:

Peraturan ini mengatur tentang:

Pencacahan EA dan MMEA golongan A produksi dalam negeri yang berada di dalam pabrik atau tempat penyimpanan yang masih terutang cukai.
Waktu pelaksanaan pencacahan (triwulanan, permintaan pengusaha, dugaan pelanggaran, sebelum/sesudah ekspor).
Prosedur pencacahan oleh Pejabat Bea dan Cukai yang disaksikan oleh Pengusaha Pabrik atau Pengusaha Tempat Penyimpanan.
Pembuatan berita acara hasil pencacahan.
Ketentuan mengenai potongan yang diberikan kepada Pengusaha Pabrik atau Pengusaha Tempat Penyimpanan jika hasil pencacahan lebih kecil dari catatan Buku Rekening Barang Kena Cukai.
Kelonggaran atas kelebihan atau kekurangan hasil pencacahan.
Sanksi administrasi berupa denda jika terdapat kelebihan atau kekurangan yang melebihi kelonggaran.
Kewajiban pelunasan kekurangan cukai jika hasil pencacahan kurang.
Pengajuan keberatan atas Surat Tagihan.

\n\n

Peraturan ini secara spesifik mengatur tentang tata cara pencacahan, pemberian potongan, perhitungan kelonggaran, dan penanganan selisih hasil pencacahan EA dan MMEA.

","transitional_provisions","(-)","sanctions","1. Dalam hal jumlah kelebihan etil alkohol atau minuman yang mengandung etil alkohol melebihi kelonggaran, terhadap jumlah kelebihannya dikenakan sanksi administrasi berupa denda.\n2. Dalam hal hasil pencacahan terdapat lebih kecil melebihi kelonggaran, atas kekurangannya dikenakan sanksi administrasi berupa denda.\n3. Atas kekurangan hasil pencacahan, Pengusaha Pabrik atau Pengusaha Tempat Penyimpanan wajib melunasi kekurangan hasil pencacahan dan dikenakan denda administrasi.","revokes",[93],{"_94":95,"_96":97,"_36":98},"text","PMK No. 115/PMK.04/2008 tentang Pencacahan dan Potongan atas Etil Alkohol dan Minuman yang Mengandung Etil Alkohol","link","https://peraturan.bpk.go.id/Details/156698/pmk-no-115pmk042008","76a217a7-4561-43a4-b09a-2623de66606d","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"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 205/PMK.04/2020
CONCERNING
ENUMERATION AND DEDUCTIONS FOR ETHYL ALCOHOL AND BEVERAGES CONTAINING ETHYL ALCOHOL

\n\n \n \n

Considering:

that the provisions regarding enumeration and deductions for ethyl alcohol and beverages containing ethyl alcohol have been regulated in the Regulation of the Minister of Finance Number 115/PMK.04/2008 concerning Enumeration and Deductions for Ethyl Alcohol and Beverages Containing Ethyl Alcohol;
that in order to further improve the service and supervision of excisable goods and orderly state financial administration, it is necessary to re-regulate the provisions in the Regulation of the Minister of Finance Number 115/PMK.04/2008 concerning Enumeration and Deductions for Ethyl Alcohol and Beverages Containing Ethyl Alcohol;

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