[{"_1":2,"_131":-5,"_132":-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","cae2610b-7326-4d21-8466-de76920e88c8","regulationData",{"_36":33,"_37":38,"_127":128,"_129":130},"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":83,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_116":117,"_118":119,"_120":121,"_122":123,"_124":-5,"_125":126},"title","Peraturan Menteri Keuangan Nomor 115/PMK.07/2013 Tahun 2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok","short_title","Peraturan Menteri Keuangan (PMK) Nomor 115/PMK.07/2013","number","115/PMK.07/2013","year","2013","published_date","2013-08-01","effective_date","2014-01-01","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","Tata Cara Pemungutan dan Penyetoran Pajak Rokok","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2013
Peraturan Menteri Keuangan (PMK) NO. 115/PMK.07/2013, BN.2013/NO.1007, JDIH.KEMENKEU.GO.ID : 17 HLM.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pemungutan dan Penyetoran Pajak Rokok
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2014. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 115/PMK.07/2013 ini ditetapkan untuk mengatur tata cara pemungutan dan penyetoran Pajak Rokok, sesuai dengan ketentuan Pasal 27 ayat (5) Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Peraturan ini bertujuan untuk memastikan bahwa pemungutan Pajak Rokok dilakukan secara efektif dan efisien, serta untuk meningkatkan penerimaan negara dari sektor cukai rokok. Ketentuan substansial dalam peraturan ini mencakup definisi dan pengertian terkait Pajak Rokok, mekanisme pemungutan dan penyetoran pajak, serta tanggung jawab dan kewajiban dari Wajib Pajak Rokok dan instansi terkait. Pemungutan Pajak Rokok dilakukan oleh Kantor Bea dan Cukai bersamaan dengan pemungutan Cukai Rokok, dan pembayaran dilakukan melalui Bank/Pos Persepsi. Wajib Pajak Rokok diwajibkan untuk menghitung sendiri Pajak Rokok yang terutang dan melaporkannya melalui Surat Pemberitahuan Pajak Rokok (SPPR).","transitional_provisions","1. Dengan berlakunya Peraturan Menteri ini, terhadap dokumen CK-1 yang telah mendapatkan nomor pendaftaran sebelum tanggal 1 Januari 2014 tidak dilakukan pemungutan Pajak Rokok.","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[102,108,112],{"_103":104,"_105":106,"_36":107},"text","PMK No. 11/PMK.07/2017 tentang Perubahan Ketiga atas Peraturan Menteri Keuangan Nomor 115/PMK.07 /2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok","link","https://peraturan.bpk.go.id/Details/112590/pmk-no-11pmk072017","7f7d3ace-9867-4498-810a-6960dcbd4fa8",{"_103":109,"_105":110,"_36":111},"PMK No. 41/PMK.07/2016 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 115/PMK.07 /2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok","https://peraturan.bpk.go.id/Details/122176/pmk-no-41pmk072016","e6393849-a04a-462e-871f-5431968aa101",{"_103":113,"_105":114,"_36":115},"PMK No. 102/PMK .07/2015 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 115/PMK.07/2013 tentang Tata Cara Pemungutan dan Penyetoran Pajak Rokok","https://peraturan.bpk.go.id/Details/115489/pmk-no-102pmk-072015","fa83d62c-9ce5-4ce1-966e-94960e11629c","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 115 /PMK.07/2013
ON
PROCEDURES FOR COLLECTION AND PAYMENT OF CIGARETTE TAX

BY THE GRACE OF ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:	that in order to implement the provisions of Article 27 paragraph (5) of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Collection and Payment of Cigarette Tax;
In view of:	Law Number 11 of 1995 concerning Excise (State Gazette of the Republic of Indonesia of 1995 Number 76, Supplement to the State Gazette of the Republic of Indonesia Number 3613), as amended by Law Number 39 of 2007 (State Gazette of the Republic of Indonesia of 2007 Number 105, Supplement to the State Gazette of the Republic of Indonesia Number 4755); L

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