[{"_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","a5b84270-5ae0-4d00-85fd-431bbfcec2a1","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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":83,"_88":83,"_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 17/PMK.03/2011 Tahun 2011 tentang Permohonan Pengembalian Kelebihan Pembayaran Pajak Bumi Dan Bangunan","short_title","Peraturan Menteri Keuangan (PMK) Nomor 17/PMK.03/2011","number","17/PMK.03/2011","year","2011","published_date","2011-01-24","effective_date","2011-02-24","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":52,"_55":56,"_57":58},"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":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Permohonan Pengembalian Kelebihan Pembayaran Pajak Bumi Dan Bangunan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2011
Peraturan Menteri Keuangan (PMK) NO. 17/PMK.03/2011, BN.2011/NO.36, jdih.kemenkeu.go.id : 4 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Permohonan Pengembalian Kelebihan Pembayaran Pajak Bumi Dan Bangunan\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 24 Februari 2011. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini ditetapkan untuk memberikan kepastian hukum dan meningkatkan pelayanan kepada Wajib Pajak yang mengajukan permohonan pengembalian kelebihan pembayaran Pajak Bumi dan Bangunan (PBB). Hal ini dilakukan dengan menyempurnakan ketentuan yang mengatur mengenai permohonan pengembalian kelebihan pembayaran PBB.

Ketentuan Substansial: Peraturan ini mengatur bahwa Wajib Pajak dapat mengajukan permohonan pengembalian kelebihan pembayaran PBB kepada Direktur Jenderal Pajak melalui Kantor Pelayanan Pajak Pratama. Permohonan harus diajukan secara tertulis dalam bahasa Indonesia dan dilampiri dokumen pendukung seperti fotokopi Surat Pemberitahuan Pajak Terutang (SPPT), Surat Tagihan Pajak PBB (STP PBB), atau SKP PBB, serta bukti pembayaran PBB yang sah. Permohonan yang tidak memenuhi persyaratan dianggap bukan sebagai permohonan sehingga tidak dapat dipertimbangkan. Kepala Kantor Pelayanan Pajak Pratama harus menerbitkan keputusan dalam waktu 12 bulan sejak diterimanya permohonan. Jika tidak ada keputusan dalam jangka waktu tersebut, permohonan dianggap dikabulkan.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PMK No. 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan","link","https://peraturan.bpk.go.id/Details/306614/pmk-no-81-tahun-2024","93a6559b-25e4-4c0b-bc6f-544d6d34d977","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 NUMBER 17/PMK.03/2011

\n\n

CONCERNING

\n\n

APPLICATION FOR REFUND OF OVERPAYMENT

\n\n

LAND AND BUILDING TAX

\n\n

BY THE GRACE OF GOD ALMIGHTY

\n\n

MINISTER OF FINANCE,

\n\n \n \n

Considering:

that to provide legal certainty and improve services to Taxpayers who submit applications for refunds of overpayments of Land and Building Tax, it is necessary to improve the provisions governing applications for refunds of overpayments of Land and Building Tax;
that based on the provisions of Article 17 paragraph (2) of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 16 of 2009, it is stipulated that based on the Taxpayer's application, the Director General of Taxation, after examining the correctness of tax payments, issues a Tax Overpayment Assessment Letter if there is a tax payment that should not be

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