[{"_1":2,"_122":-5,"_123":-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","a4b56263-2ee8-424f-8ac3-ab1745929688","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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":-5,"_84":85,"_86":82,"_87":88,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Menteri Keuangan Nomor 207/PMK.07/2018 Tahun 2018 tentang Pedoman Penagihan Dan Pemeriksaan Pajak Daerah","short_title","Peraturan Menteri Keuangan (PMK) Nomor 207/PMK.07/2018","number","207/PMK.07/2018","year","2018","published_date","2018-12-31","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","Pedoman Penagihan Dan Pemeriksaan Pajak Daerah","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. 207/PMK.07/2018, BN.2018/NO.1852, jdih.kemenkeu.go.id : 68 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pedoman Penagihan Dan Pemeriksaan Pajak Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 31 Desember 2018. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 207/PMK.07/2018 ini ditetapkan untuk memberikan pedoman penagihan dan pemeriksaan pajak daerah. Latar belakang peraturan ini adalah untuk memenuhi ketentuan dalam Peraturan Pemerintah Nomor 55 Tahun 2016, yang mengharuskan adanya pedoman penagihan dan pemeriksaan pajak daerah yang diatur oleh Menteri Keuangan setelah mendapat pertimbangan dari Menteri Dalam Negeri. Tujuan utama dari peraturan ini adalah untuk memastikan kepatuhan wajib pajak dalam memenuhi kewajiban perpajakan daerah dan untuk mengatur tata cara penagihan pajak yang efektif. Ketentuan substansial dalam peraturan ini mencakup pembagian kewenangan antara pemerintah daerah dan pejabat terkait dalam pelaksanaan penagihan dan pemeriksaan pajak. Peraturan ini juga mengatur hak dan kewajiban wajib pajak, termasuk kewajiban untuk melaporkan dan membayar pajak tepat waktu, serta prosedur untuk mengajukan keberatan dan banding. Selain itu, peraturan ini menetapkan syarat-syarat untuk pengangkatan jurusita pajak dan tata cara pelaksanaan penagihan, termasuk penerbitan surat teguran, surat paksa, dan pelaksanaan penyitaan.","transitional_provisions","sanctions","1. Pelanggaran terhadap ketentuan penagihan pajak dapat dikenai sanksi administratif. 2. Pejabat yang lalai dalam pelaksanaan lelang dapat dikenai sanksi sesuai dengan ketentuan peraturan perundang-undangan.","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PMK No. 7 Tahun 2025 tentang Pedoman Pemeriksaan dan Penagihan Pajak Daerah","link","https://peraturan.bpk.go.id/Details/313256/pmk-no-7-tahun-2025","3ccdc41d-fd9b-4f87-a130-15d598bf733b","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 207/PMK.07/2018
CONCERNING
GUIDELINES FOR REGIONAL TAX COLLECTION AND EXAMINATION

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on the provisions of Article 21 paragraph (3) and
Article 28 paragraph (4) of Government Regulation Number 55
of 2016 concerning General Provisions and Procedures
for Regional Tax Collection, the provisions regarding guidelines
for Collection and Examination are regulated by Regulation
of the Minister of Finance after obtaining consideration from
the minister who organizes government affairs
in the interior;
that the Minister of Home Affairs through Letter Number
973/10870/SJ dated December 6, 2018 has
provided consideration as referred to in
letter a;
that based on the considerations as referred to
in letters a and b, it

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