[{"_1":2,"_126":-5,"_127":-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","ab427698-1af2-424a-8996-8b93d00d676f","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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":87,"_88":87,"_89":90,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Menteri Keuangan Nomor 238/PMK.03/2016 Tahun 2016 tentang Pencabutan Keputusan Menteri Keuangan Dan Peraturan Menteri Keuangan Di Bidang Perpajakan Dalam Rangka Simplifikasi Regulasi","short_title","Peraturan Menteri Keuangan (PMK) Nomor 238/PMK.03/2016","number","238/PMK.03/2016","year","2016","published_date","2016-12-30","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","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","Pencabutan Keputusan Menteri Keuangan Dan Peraturan Menteri Keuangan Di Bidang Perpajakan Dalam Rangka Simplifikasi Regulasi","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2016
Peraturan Menteri Keuangan (PMK) NO. 238/PMK.03/2016, BN.2016/NO.2166, jdih.kemenkeu.go.id : 6 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pencabutan Keputusan Menteri Keuangan Dan Peraturan Menteri Keuangan Di Bidang Perpajakan Dalam Rangka Simplifikasi Regulasi
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 30 Desember 2016. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Keputusan Menteri Keuangan Nomor 516/KMK.04/2000 dan perubahannya.\n2. Keputusan Menteri Keuangan Nomor 517/KMK.04/2000 dan perubahannya.\n3. Keputusan Menteri Keuangan Nomor 538/KMK.04/2000.\n4. Keputusan Menteri Keuangan Nomor 561/KMK.04/2004 dan perubahannya.\n5. Peraturan Menteri Keuangan Nomor 92/PMK.03/2006.\n6. Peraturan Menteri Keuangan Nomor 163/PMK.03/2008.\n7. Peraturan Menteri Keuangan Nomor 43/PMK.03/2009 dan perubahannya.\n8. Peraturan Menteri Keuangan Nomor 146/PMK.03/2012.","scope_and_parties","policy_content","

Peraturan ini bertujuan untuk menyederhanakan regulasi di bidang perpajakan dengan mencabut beberapa keputusan dan peraturan Menteri Keuangan yang sudah tidak relevan. Latar belakang kebijakan ini adalah peralihan kewenangan pemungutan Pajak Bumi dan Bangunan serta Bea Perolehan Hak atas Tanah dan Bangunan dari pemerintah pusat ke pemerintah daerah. Selain itu, kebijakan ini juga menindaklanjuti Putusan Mahkamah Agung dan menyelaraskan tata cara penghitungan dan pengembalian kelebihan pembayaran pajak dengan peraturan yang lebih baru. Kebijakan ini mendukung percepatan Rencana Kerja Pemerintah dan Rencana Kerja Pemerintah Daerah Tahun 2016 serta Nawa Cita di lingkungan Kementerian Keuangan.

","transitional_provisions","(-)","sanctions","revokes",[91,97],{"_92":93,"_94":95,"_36":96},"text","PMK No. 146/PMK.03/2012 tentang Tata Cara Verifikasi","link","https://peraturan.bpk.go.id/Details/164326/pmk-no-146pmk032012","7209ef98-fcaf-43cf-8dc8-bab837044be6",{"_92":98,"_94":99,"_36":100},"PMK No. 49/PMK.03/2009 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 43/PMK.03/2009 tentang Pajak Penghasilan Pasal 21 Ditanggung Pemerintah atas Penghasilan Pekerja pada Kategori Usaha Tertentu","https://peraturan.bpk.go.id/Details/184238/pmk-no-49pmk032009","5dca596a-f7fb-4eb5-beb5-7dbd905c739a","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 238 /PMK.03/ 2016
CONCERNING
REVOCATION OF THE DECREE OF THE MINISTER OF FINANCE AND REGULATION
OF THE MINISTER OF FINANCE IN THE FIELD OF TAXATION
IN THE CONTEXT OF REGULATORY SIMPLIFICATION

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the Rural and Urban Land and Building Tax and the Duty on Acquisition of Land and Building Rights which were originally central taxes and the authority to collect them was with the Central Government have been transferred to regional taxes where the authority to collect them is with the Regional Government;
that in order to align the policies as referred to in letter a, it is necessary to revoke certain Decrees of the Minister of Finance and Regulations of the Minister of

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