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2015
Peraturan Menteri Keuangan (PMK) NO. 157/PMK.010/2015, BN.2015/NO.1189, jdih.kemenkeu.go.id : 4 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pelaksanaan Perlakuan Pajak Penghasilan Yang Didasarkan Pada Ketentuan Dalam Perjanjian Internasional
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 13 Agustus 2015. \n \n

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Peraturan Menteri Keuangan ini bertujuan untuk mengatur pelaksanaan perlakuan Pajak Penghasilan berdasarkan ketentuan dalam perjanjian internasional. Latar belakang kebijakan ini adalah untuk melaksanakan Pasal 26 ayat (3) Peraturan Pemerintah Nomor 94 Tahun 2010. Ketentuan substansial dalam peraturan ini mencakup bahwa apabila terdapat perbedaan antara ketentuan Pajak Penghasilan dalam perjanjian internasional dan Undang-Undang Pajak Penghasilan, maka perlakuan Pajak Penghasilan didasarkan pada perjanjian internasional tersebut. Pelaksanaan ini memerlukan persetujuan dari Menteri Keuangan dan perjanjian internasional harus sesuai dengan Undang-Undang di bidang Perjanjian Internasional. Selain itu, peraturan ini juga mengatur bahwa penghasilan dari organisasi internasional yang diterima oleh pejabat atau pegawai yang berstatus warga negara Indonesia dikenai Pajak Penghasilan, kecuali jika perjanjian internasional mengatur pengecualian secara tegas.

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 157/PMK.010/2015
CONCERNING
IMPLEMENTATION OF INCOME TAX TREATMENT BASED ON
PROVISIONS IN INTERNATIONAL AGREEMENTS

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:	\n \n that to implement Article 26 paragraph (3) of Regulation Government Number 94 of 2010 concerning Calculation Taxable Income and Payment of Income Tax in the Current Year, it is necessary to stipulate a Ministerial Regulation Finance concerning the Implementation of Income Tax Treatment based on the Provisions in the Agreement International; \n \n
In view of:	\n \n Government Regulation Number 94 of 2010 concerning Calculation of Taxable Income and Payment of Tax Income in the Current Year (State Gazette Republic of Indonesia Year 2010 Number 161, Additional State Gazette of the Republic of

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