[{"_1":2,"_128":-5,"_129":-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","b7bb17cf-8eb3-4a3f-b430-a6c2c4fac31c","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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":88,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Peraturan Menteri Keuangan Nomor 165/PMK.03/2017 Tahun 2017 tentang Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 Tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 165/PMK.03/2017","number","165/PMK.03/2017","year","2017","published_date","2017-11-17","effective_date","2017-11-20","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",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 Tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan 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


2017
Peraturan Menteri Keuangan (PMK) NO. 165/PMK.03/2017, BN.2017/NO.1645, jdih.kemenkeu.go.id : 14 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 Tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 20 November 2017. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 141/PMK.03/2016.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini bertujuan untuk menyempurnakan pelaksanaan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Perubahan ini dilakukan untuk memberikan keadilan, pelayanan, kemudahan, dan mendorong kepatuhan Wajib Pajak. Beberapa ketentuan yang diubah meliputi pembebasan Pajak Penghasilan atas pengalihan hak tanah dan/atau bangunan, ketentuan mengenai tanggapan atas surat peringatan, dan pengungkapan harta yang belum diungkapkan. Selain itu, peraturan ini juga mengatur tentang sanksi administrasi dan tata cara penyelesaian sengketa terkait pelaksanaan pengampunan pajak.","transitional_provisions","(-)","sanctions","1. Pelanggaran terhadap ketentuan pengungkapan harta dikenai sanksi administrasi berupa kenaikan sebesar 200%. 2. Pajak Penghasilan yang tidak atau kurang dibayar dikenai sanksi bunga sebesar 2% per bulan paling lama 24 bulan.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[101,107],{"_102":103,"_104":105,"_36":106},"text","PMK No. 141/PMK.03/2016 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 Tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak","link","https://peraturan.bpk.go.id/Details/121207/pmk-no-141pmk032016","3ca4ec9b-3eec-41f5-8c36-6ae612017f0d",{"_102":108,"_104":109,"_36":110},"PMK No. 118/PMK.03/2016 tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak","https://peraturan.bpk.go.id/Details/113078/pmk-no-118pmk032016","f6c48021-fe8f-4d15-b5ea-df64799308a3","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 165 /PMK.03/2017
ABOUT
SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE
NUMBER 118/PMK.03/2016 CONCERNING THE IMPLEMENTATION OF
LAW NUMBER 11 OF 2016
CONCERNING TAX AMNESTY

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on the Regulation of the Minister of Finance Number
118/PMK.03/2016 concerning the Implementation of Law
Number 11 of 2016 concerning Tax Amnesty
as amended by the Regulation of the Minister of
Finance Number 141/PMK.03/2016 concerning Amendments
to the Regulation of the Minister of Finance Number
118/PMK.03/2016 concerning the Implementation of Law
Number 11 of 2016 concerning Tax Amnesty, the provisions
regarding the implementation of Law Number 11
of 2016 concerning Tax Amnesty have been regulated;

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