[{"_1":2,"_135":-5,"_136":-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","a68fd8af-02b0-475a-bdbb-819df78782fb","regulationData",{"_36":33,"_37":38,"_131":132,"_133":134},"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,"_68":69,"_70":71,"_72":73,"_74":75,"_76":-5,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":87,"_88":89,"_100":101,"_106":107,"_108":109,"_112":113,"_114":115,"_120":121,"_122":123,"_124":125,"_126":127,"_128":-5,"_129":130},"title","Peraturan Menteri Keuangan Nomor 58/PMK.04/2017 Tahun 2017 tentang Pembayaran Cukai Secara Berkala Untuk Pengusaha Pabrik Yang Melaksanakan Pelunasan Dengan Cara Pembayaran","short_title","Peraturan Menteri Keuangan (PMK) Nomor 58/PMK.04/2017","number","58/PMK.04/2017","year","2017","published_date","2017-05-02","effective_date","2017-08-18","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",[],"tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pembayaran Cukai Secara Berkala Untuk Pengusaha Pabrik Yang Melaksanakan Pelunasan Dengan Cara Pembayaran","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2017
Peraturan Menteri Keuangan (PMK) NO. 58/PMK.04/2017, BN.2017/NO.717, jdih.kemenkeu.go.id : 24 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pembayaran Cukai Secara Berkala Untuk Pengusaha Pabrik Yang Melaksanakan Pelunasan Dengan Cara Pembayaran
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 18 Agustus 2017. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 70/PMK.04/2009 tentang Pembayaran Cukai secara Berkala untuk Pengusaha Pabrik yang Melaksanakan Pelunasan dengan Cara Pembayaran sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 103/PMK.04/2015 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 70/PMK.04/2009 tentang Pembayaran Cukai secara Berkala untuk Pengusaha Pabrik yang Melaksanakan Pelunasan dengan Cara Pembayaran.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 58/PMK.04/2017 ini bertujuan untuk memberikan kepastian hukum, meningkatkan pelayanan di bidang cukai, dan tertib administrasi keuangan negara dengan mengganti peraturan sebelumnya terkait pembayaran cukai secara berkala. Peraturan ini mengatur kemudahan pembayaran cukai bagi pengusaha pabrik yang melaksanakan pelunasan dengan cara pembayaran, dengan memberikan opsi pembayaran secara berkala tanpa bunga. Pengusaha pabrik harus mengajukan permohonan dan menyerahkan jaminan kepada Kantor Bea dan Cukai. Jaminan dapat berupa Jaminan Bank atau Jaminan dari Perusahaan Asuransi. Peraturan ini juga menetapkan prosedur dan persyaratan untuk mendapatkan keputusan pemberian pembayaran secara berkala, termasuk pengajuan permohonan, jenis jaminan, dan ketentuan pembayaran cukai yang terutang.

","transitional_provisions","1. Keputusan pemberian Pembayaran secara Berkala yang telah diterbitkan berdasarkan Peraturan Menteri Keuangan Nomor 70/PMK.04/2009 tetap berlaku sampai dengan berakhirnya jangka waktu pemberian Pembayaran secara Berkala dimaksud.\n2. Permohonan Pembayaran secara Berkala yang telah diajukan berdasarkan Peraturan Menteri Keuangan Nomor 70/PMK.04/2009 dan belum mendapatkan keputusan, dilakukan pemrosesan lebih lanjut berdasarkan peraturan tersebut.","sanctions","1. Pengusaha Pabrik yang tidak membayar cukai yang terutang sampai dengan berakhirnya jangka waktu Pembayaran secara Berkala dikenai sanksi administrasi berupa denda sebesar 10% dari nilai cukai yang terutang.\n2. Pejabat Bea dan Cukai tidak melayani pengeluaran barang kena cukai dengan Pembayaran secara Berkala selama 6 bulan jika Pengusaha Pabrik tidak membayar cukai sebanyak 3 kali dalam 12 bulan terakhir.","revokes",[90,96],{"_91":92,"_93":94,"_36":95},"text","PMK No. 103/PMK.04/2015 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 70/PMK.04/2009 Tentang Pembayaran Cukai Secara Berkala - Untuk Pengusaha Pabrik Yang Melaksanakan Pelunasan Dengan Cara Pembayaran","link","https://peraturan.bpk.go.id/Details/115492/pmk-no-103pmk042015","5a4fe537-cc73-4b24-b56b-13f6c4d646ef",{"_91":97,"_93":98,"_36":99},"PMK No. 70/PMK.04/2009 tentang Pembayaran Cukai Secara Berkala untuk Pengusaha Pabrik yang Melaksanakan Pelunasan dengan Cara Pembayaran","https://peraturan.bpk.go.id/Details/177455/pmk-no-70pmk042009","58b186fb-199f-40ef-8791-e1080f741e5c","revoked_by",[102],{"_91":103,"_93":104,"_36":105},"Peraturan Menteri Keuangan (PMK) Nomor 168/PMK.04/2022","https://peraturan.bpk.go.id/Details/232035/pmk-no-168pmk042022","6bbc0018-c393-44b1-b09d-50a8e51b3daa","partially_revokes",[],"partially_revoked_by",[110],{"_91":111,"_93":104,"_36":105},"PMK No. 168/PMK.04/2022 tentang Jaminan dalam rangka Kegiatan Kepabeanan dan CukaiPasal 19 ayat (3) sampai dengan ayat (6)","amends",[],"amended_by",[116],{"_91":117,"_93":118,"_36":119},"PMK No. 64/PMK.04/2021 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 58/PMK.04/2017 Tentang Pembayaran Cukai Secara Berkala Untuk Pengusaha Pabrik Yang Melaksanakan Pelunasan Dengan Cara Pembayaran","https://peraturan.bpk.go.id/Details/171354/pmk-no-64pmk042021","d99c4807-ed3b-42d6-a742-ae551968c7fe","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 58/PMK.04/2017
CONCERNING
PERIODIC EXCISE PAYMENT FOR FACTORY OWNERS
WHO IMPLEMENT PAYMENT THROUGH PAYMENT METHOD

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on the provisions of Article 7A paragraph (1) of Law Number 11 of 1995 concerning Cukai as amended by Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Cukai, factory owners who make payments by means of payment may be granted periodic payment facilities;
that the provisions regarding periodic excise payment for factory owners who make payments by means of payment have been regulated in Regulation of the Minister of Finance Number 70/PMK.04/2009 concerning Periodic Excise Payment for Factory Owners Who Make Payments by Means of Payment as amended by Regulation of

","pdf_url","/proxy/pdf?id=a68fd8af-02b0-475a-bdbb-819df78782fb","actionData","errors"]