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2010
Peraturan Menteri Keuangan (PMK) NO. 186/PMK.07/2010, BN 2010/ NO 510; https://jdih.kemenkeu.go.id/ : 7 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Tahapan Persiapan Pengalihan Bea Perolehan Hak atas Tanah dan Bangunan Sebagai Pajak Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 18 Oktober 2010. \n \n

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Peraturan Bersama Menteri Keuangan dan Menteri Dalam Negeri ini bertujuan untuk melaksanakan ketentuan Pasal 182 angka 2 Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Peraturan ini mengatur tahapan persiapan pengalihan kewenangan pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dari Pemerintah Pusat ke Pemerintah Daerah, yang efektif mulai 1 Januari 2011. Direktorat Jenderal Pajak bertanggung jawab untuk mengkompilasi peraturan pelaksanaan, SOP, dan data pendukung lainnya untuk diserahkan kepada Pemerintah Daerah. Kementerian Keuangan dan Kementerian Dalam Negeri bertugas memberikan pelatihan teknis kepada Pemerintah Daerah. Pemerintah Daerah bertanggung jawab menyiapkan sarana, prasarana, struktur organisasi, sumber daya manusia, dan peraturan daerah terkait. Kerjasama dengan pihak terkait seperti perbankan dan notaris juga diatur dalam peraturan ini.

","transitional_provisions","1. Terhadap usulan penghapusan piutang BPHTB yang disampaikan Direktur Jenderal Pajak kepada Menteri Keuangan paling lambat tanggal 31 Desember 2010, penetapan penghapusan piutang BPHTB tersebut masih menjadi kewenangan Menteri Keuangan.","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[104],{"_105":106,"_107":108,"_36":109},"text","PMK No. 127/PMK.07/2012 tentang Perubahan Atas Peraturan Bersama Menteri Keuangan Dan Menteri Dalam Negeri Nomor 186/PMK.07/2010 Dan Nomor 53 Tahun 2010 Tentang Tahapan Persiapan Pengalihan Bea Perolehan Hak Atas Tanah Dan Bangunan Sebagai Pajak Daerah","link","https://peraturan.bpk.go.id/Details/126982/pmk-no-127pmk072012","a285ef1e-5546-4428-ba96-96a07fc1bb7c","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

JOINT REGULATION OF THE MINISTER OF FINANCE AND THE MINISTER OF HOME AFFAIRS NUMBER 186
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY
JOINT REGULATION
OF THE MINISTER OF FINANCE AND THE MINISTER OF HOME AFFAIRS
NUMBER 186/PMK.07/2010
NUMBER 53 OF 2010
REGARDING
PREPARATORY STAGES FOR THE TRANSFER OF DUTY ON ACQUISITION OF RIGHTS TO LAND
AND BUILDING AS REGIONAL TAX

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE AND THE MINISTER OF HOME AFFAIRS,

Considering:	that to implement the provisions of Article 182 number 2 of the Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, it is necessary to stipulate a Joint Regulation of the Minister of Finance and the Minister of Home Affairs regarding the Preparatory Stages for the Transfer of Duty on Acquisition of Rights to Land and Building as Regional Tax;
In view of:	Law Number 6 of 1983 concerning General Provisions and Taxation Procedures (State Gazette of the

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