[{"_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","afb2f64e-9e22-4cfe-800d-74ed53d61e7f","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":89,"_90":91,"_97":98,"_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 40/PMK.03/2005 Tahun 2005 tentang Tata Cara Pemberian Imbalan Bunga Kepada Wajib Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 40/PMK.03/2005","number","40/PMK.03/2005","year","2005","published_date","2005-06-06","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"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":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","Tata Cara Pemberian Imbalan Bunga Kepada Wajib Pajak","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2005
Peraturan Menteri Keuangan (PMK) NO. 40/PMK.03/2005, https://peraturan.bkpm.go.id/jdih; 6 hlm
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pemberian Imbalan Bunga Kepada Wajib Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 06 Juni 2005. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Keputusan Menteri Keuangan Nomor 683/KMK.03/2001 tentang Tata Cara Pemberian Imbalan Bunga Kepada Wajib Pajak.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 40/PMK.03/2005 ini bertujuan untuk mengatur tata cara pemberian imbalan bunga kepada Wajib Pajak. Latar belakang kebijakan ini adalah untuk melaksanakan ketentuan dalam Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan yang telah diubah dengan Undang-Undang Nomor 16 Tahun 2000, serta Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak. Kebijakan ini mengatur pemberian imbalan bunga dalam hal keterlambatan pengembalian kelebihan pembayaran pajak, keterlambatan penerbitan Surat Ketetapan Pajak Lebih Bayar, dan kelebihan pembayaran pajak akibat pengajuan keberatan atau banding yang diterima. Imbalan bunga dihitung sebesar 2% per bulan dan diperhitungkan dengan utang pajak. Proses administrasi melibatkan penerbitan Surat Keputusan Pemberian Imbalan Bunga (SKPIB) dan Surat Perintah Membayar Imbalan Bunga (SPMIB) oleh Kantor Pelayanan Pajak.

","transitional_provisions","1. Terhadap SPMIB yang telah diterbitkan sebelum berlakunya Peraturan Menteri Keuangan ini dan lembar ke-1 dan ke-2 telah disampaikan ke Bank Operasional I namun belum ditunaikan, agar ditarik dari Bank Operasional I oleh KPPN untuk selanjutnya diterbitkan SP2D. 2. Terhadap SPMIB yang telah diterbitkan sebelum berlakunya Peraturan Menteri Keuangan ini, namun lembar ke-1 dan ke-2 belum disampaikan ke Bank Operasional I, agar segera disampaikan oleh KPP ke KPPN untuk diterbitkan SP2D. 3. Formulir SPMIB sebagaimana diatur dalam Keputusan Menteri Keuangan Nomor 683/KMK.03/2001 tetap dipergunakan sampai dengan tanggal 31 Mei 2005, tetapi peruntukannya disesuaikan dengan Peraturan Menteri Keuangan ini.","sanctions","1. Pejabat Direktorat Jenderal Pajak yang melakukan keterlambatan dalam menerbitkan SPMIB sebagaimana dimaksud pada pasal 6 dan atau Pejabat Direktorat Jenderal Perbendaharaan yang melakukan keterlambatan dalam menerbitkan SP2D sebagaimana dimaksud pada pasal 10 dikenakan sanksi kepegawaian sesuai ketentuan yang berlaku.","revokes",[92],{"_93":94,"_95":96},"text","Keputusan Menteri Keuangan Nomor 683/KMK.03/2001 tentang Tata Cara Pemberian Imbalan Bunga Kepada Wajib Pajak","link","","revoked_by",[99],{"_93":100,"_95":101,"_36":102},"PMK No. 226/PMK.03/2013 tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","https://peraturan.bpk.go.id/Details/150621/pmk-no-226pmk032013","fba6fc2b-85bd-4e12-ad1a-b443cb7dfc97","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 40/PMK.03/2005
ABOUT
PROCEDURES FOR GRANTING INTEREST COMPENSATION TO TAXPAYERS

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to implement the provisions of Article 11 paragraph (3), Article 17B paragraph (3) and Article 27A of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 16 of 2000, and Article 87 of Law Number 14 of 2002 concerning the Tax Court, it is deemed necessary to regulate the procedures for granting interest compensation to Taxpayers;
that in connection with the enactment of Law Number 17 of 2003 concerning State Finance and Law Number 1 of 2004 concerning State Treasury, the procedures for granting interest compensation through banks as

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