[{"_1":2,"_145":-5,"_146":-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","c8675808-87bd-43e5-bf6e-cd190f027afa","regulationData",{"_36":33,"_37":38,"_141":142,"_143":144},"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,"_73":74,"_75":76,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":90,"_92":93,"_94":95,"_102":103,"_104":105,"_106":107,"_108":109,"_130":131,"_132":133,"_134":135,"_136":137,"_138":-5,"_139":140},"title","Peraturan Menteri Keuangan Nomor 154/PMK.03/2010 Tahun 2010 tentang Pemungutan Pajak Penghasilan Pasal 22 Sehubungan dengan Pembayaran Atas Penyerahan Barang dan Kegiatan di Bidang Impor atau Kegiatan Usaha di Bidang Lain","short_title","Peraturan Menteri Keuangan (PMK) Nomor 154/PMK.03/2010","number","154/PMK.03/2010","year","2010","published_date","2010-08-31","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",[67,70],{"_6":68,"_54":69,"_56":-5},"6eed5ed3-359c-4453-a0bd-cc3a5bab34a2","Kepabeanan & Perdagangan Internasional",{"_6":71,"_54":72,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pemungutan Pajak Penghasilan Pasal 22 Sehubungan dengan Pembayaran Atas Penyerahan Barang dan Kegiatan di Bidang Impor atau Kegiatan Usaha di Bidang Lain","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2010
Peraturan Menteri Keuangan (PMK) NO. 154/PMK.03/2010, BN.2010/NO.427, jdih.kemenkeu.go.id : 8 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pemungutan Pajak Penghasilan Pasal 22 Sehubungan dengan Pembayaran Atas Penyerahan Barang dan Kegiatan di Bidang Impor atau Kegiatan Usaha di Bidang Lain
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 31 Agustus 2010. \n \n

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Peraturan Menteri Keuangan ini bertujuan untuk menetapkan ketentuan mengenai pemungutan Pajak Penghasilan Pasal 22 terkait pembayaran atas penyerahan barang dan kegiatan di bidang impor atau usaha lainnya. Pemungut pajak meliputi Bank Devisa, Direktorat Jenderal Bea dan Cukai, bendahara pemerintah, dan badan usaha tertentu. Tarif pajak bervariasi berdasarkan jenis transaksi dan subjek pajak, dengan ketentuan khusus untuk barang impor dan penjualan bahan bakar. Beberapa pengecualian dari pemungutan pajak juga diatur, termasuk untuk barang impor tertentu dan pembayaran di bawah jumlah tertentu. Pemungutan pajak ini bersifat tidak final dan dapat diperhitungkan sebagai pembayaran pajak dalam tahun berjalan.

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REGULATION OF THE MINISTER OF FINANCE NUMBER 154/PMK.03/2010
CONCERNING
COLLECTION OF INCOME TAX ARTICLE 22 IN CONNECTION WITH PAYMENTS FOR THE SUPPLY OF GOODS AND ACTIVITIES IN THE FIELD OF IMPORT OR BUSINESS ACTIVITIES IN OTHER FIELDS

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE,

\n\n \n \n

Considering:

that based on the provisions of Article 22 paragraph (1) letter a of Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 36 of 2008, the Minister of Finance may stipulate government treasurers to collect taxes in connection with payments for the supply of goods;
that based on the provisions of Article 22 paragraph (1) letter b of Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 36 of 2008, the Minister of Finance may stipulate certain bodies to collect taxes from Taxpayers engaged in

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