[{"_1":2,"_127":-5,"_128":-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","c9892c03-6963-45dd-8976-ab97208fd7d4","regulationData",{"_36":33,"_37":38,"_123":124,"_125":126},"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,"_98":99,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":-5,"_121":122},"title","Peraturan Menteri Keuangan Nomor 73/PMK.03/2012 Tahun 2012 tentang Jangka Waktu Pendaftaran dan Pelaporan Kegiatan Usaha, Tata Cara Pendaftaran, Pemberian, dan Penghapusan Nomor Pokok Wajib Pajak, Serta Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 73/PMK.03/2012","number","73/PMK.03/2012","year","2012","published_date","2012-05-14","effective_date","2012-05-15","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":52,"_55":56,"_57":58},"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":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","Jangka Waktu Pendaftaran dan Pelaporan Kegiatan Usaha, Tata Cara Pendaftaran, Pemberian, dan Penghapusan Nomor Pokok Wajib Pajak, Serta Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena 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


2012
Peraturan Menteri Keuangan (PMK) NO. 73/PMK.03/2012, BN 2012/ NO 525; PERATURAN.GO.ID : 9 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Jangka Waktu Pendaftaran dan Pelaporan Kegiatan Usaha, Tata Cara Pendaftaran, Pemberian, dan Penghapusan Nomor Pokok Wajib Pajak, Serta Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 15 Mei 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 20/PMK.03/2008 tentang Jangka Waktu Pendaftaran dan Pelaporan Kegiatan Usaha, Tata Cara Pendaftaran dan Penghapusan Nomor Pokok Wajib Pajak, serta Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena Pajak.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini ditetapkan untuk melaksanakan ketentuan dalam Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan yang telah diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009, serta Peraturan Pemerintah Nomor 74 Tahun 2011. Tujuannya adalah untuk mengatur jangka waktu pendaftaran dan pelaporan kegiatan usaha, serta tata cara pendaftaran, pemberian, dan penghapusan Nomor Pokok Wajib Pajak (NPWP), dan pengukuhan serta pencabutan pengukuhan Pengusaha Kena Pajak (PKP).

Ketentuan Substansial: Peraturan ini mengatur kewajiban pendaftaran bagi Wajib Pajak yang memenuhi persyaratan subjektif dan objektif, termasuk wanita kawin yang dikenai pajak terpisah. Wajib Pajak harus mendaftarkan diri untuk memperoleh NPWP dalam jangka waktu tertentu setelah usaha dimulai. Pengusaha yang memenuhi syarat sebagai PKP wajib melaporkan usahanya untuk dikukuhkan sebagai PKP. Penghapusan NPWP dan pencabutan pengukuhan PKP dapat dilakukan atas permohonan atau secara jabatan oleh Direktur Jenderal Pajak, dengan ketentuan lebih lanjut diatur oleh Peraturan Direktur Jenderal Pajak.

","transitional_provisions","1. Dengan berlakunya Peraturan Menteri ini, peraturan pelaksanaan terkait dengan jangka waktu pendaftaran dan pelaporan kegiatan usaha, tata cara pendaftaran, pemberian dan penghapusan NPWP, serta pengukuhan dan pencabutan pengukuhan PKP sebelum berlakunya Peraturan Menteri ini, dinyatakan tetap berlaku sepanjang tidak bertentangan dengan Peraturan Menteri ini atau belum diatur dengan peraturan pelaksanaan yang baru berdasarkan Peraturan Menteri ini.","sanctions","(-)","revokes",[93],{"_94":95,"_96":97},"text","Peraturan Menteri Keuangan Nomor 20/PMK.03/2008 tentang Jangka Waktu Pendaftaran dan Pelaporan Kegiatan Usaha, Tata Cara Pendaftaran dan Penghapusan Nomor Pokok Wajib Bapak, Serta Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena Pajak","link","","revoked_by",[100],{"_94":101,"_96":102,"_36":103},"PMK No. 182/PMK.03/2015 tentang Tata Cara Pendaftaran Nomor Pokok Wajib Pajak, Pengukuhan Pengusaha Kena Pajak, Penghapusan Nomor Pokok Wajib Pajak, Dan Pencabutan Pengukuhan Pengusaha Kena Pajak","https://peraturan.bpk.go.id/Details/121751/pmk-no-182pmk032015","c95e84cc-2882-4641-98f8-aa73cb373a45","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No.525, 2012

MINISTRY OF FINANCE. Period.
Registration. Reporting. Business Activities. NPWP.
Taxable Entrepreneur. Revocation.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 73/PMK.03/2012
CONCERNING
PERIOD OF REGISTRATION AND REPORTING OF BUSINESS ACTIVITIES,
PROCEDURES FOR REGISTRATION, GIVING, AND DELETION OF TAX
IDENTIFICATION NUMBER, AS WELL AS CONFIRMATION AND REVOCATION
OF TAXABLE ENTREPRENEUR CONFIRMATION

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to implement Article 2 paragraph (5)
of Law Number 6 of 1983 concerning General Provisions
and Taxation Procedures as amended
several times, most recently by Law
Number 16 of 2009 as well as Article 2 paragraph (6) and Article 4
paragraph (4) of Government Regulation Number 74 of 2011
concerning Procedures for Exercising

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