[{"_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","cd0f601b-898e-4371-a443-97f53abbebdf","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,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_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 37/PMK.03/2017 Tahun 2017 tentang Tata Cara Pembayaran Dan Pelaporan Pajak Penghasilan Atas Penghasilan Dari Pengalihan Real Estat Dalam Skema Kontrak Investasi Kolektif Tertentu","short_title","Peraturan Menteri Keuangan (PMK) Nomor 37/PMK.03/2017","number","37/PMK.03/2017","year","2017","published_date","2017-03-03","effective_date","2017-03-06","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",[68,71],{"_6":69,"_55":70,"_57":-5},"08d47910-8898-4f93-abec-3bdaafd3376a","Investasi & Penanaman Modal",{"_6":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Pembayaran Dan Pelaporan Pajak Penghasilan Atas Penghasilan Dari Pengalihan Real Estat Dalam Skema Kontrak Investasi Kolektif Tertentu","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. 37/PMK.03/2017, BN.2017/NO.374, jdih.kemenkeu.go.id : 10 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pembayaran Dan Pelaporan Pajak Penghasilan Atas Penghasilan Dari Pengalihan Real Estat Dalam Skema Kontrak Investasi Kolektif Tertentu\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 06 Maret 2017. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Pasal 4 dan Pasal 5 Peraturan Menteri Keuangan Republik Indonesia Nomor 200/PMK.03/2015 tentang Perlakuan Perpajakan bagi Wajib Pajak dan Pengusaha Kena Pajak yang Menggunakan Skema Kontrak Investasi Kolektif Tertentu dalam Rangka Pendalaman Sektor Keuangan.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini ditetapkan untuk melaksanakan ketentuan Pasal 5 Peraturan Pemerintah Nomor 40 Tahun 2016, yang mengatur tentang Pajak Penghasilan atas Penghasilan dari Pengalihan Real Estat dalam Skema Kontrak Investasi Kolektif Tertentu. Tujuannya adalah untuk mengatur tata cara pembayaran dan pelaporan pajak penghasilan terkait pengalihan real estat dalam skema tersebut.

Ketentuan Substansial: Peraturan ini mengatur bahwa penghasilan dari pengalihan real estat kepada SPC atau KIK dalam skema KIK tertentu dikenakan pajak penghasilan final sebesar 0,5% dari jumlah bruto nilai pengalihan. Wajib Pajak yang melakukan pengalihan wajib membayar pajak sebelum akta atau perjanjian ditandatangani, dan melaporkan penghasilan serta pajak yang telah dibayar ke kantor pelayanan pajak terkait. Selain itu, Wajib Pajak harus memiliki Nomor Pokok Wajib Pajak, kecuali bagi orang pribadi dengan penghasilan di bawah batasan Penghasilan Tidak Kena Pajak atau subjek pajak luar negeri yang tidak termasuk bentuk usaha tetap.

","transitional_provisions","1. Pada saat berlakunya Peraturan Menteri ini, terhadap Wajib Pajak yang melakukan pengalihan Real Estat kepada SPC atau KIK dalam skema KIK tertentu, apabila melakukan pengalihan Real Estat dari tanggal 10 November 2015 sampai dengan tanggal 16 Oktober 2016 dan atas pengalihan tersebut belum dibuatkan akta, keputusan, perjanjian atau kesepakatan, pengenaan pajaknya dihitung berdasarkan tarif umum sesuai ketentuan Pasal 17 Undang-Undang Nomor 7 Tahun 1983.\n2. Atas penghasilan dari pengalihan Real Estat yang memenuhi ketentuan tersebut, tidak dikenai Pajak Penghasilan berdasarkan ketentuan Peraturan Pemerintah Nomor 40 Tahun 2016.","sanctions","(-)","revokes",[],"revoked_by",[98],{"_99":100,"_101":102,"_36":103},"text","PMK No. 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan","link","https://peraturan.bpk.go.id/Details/306614/pmk-no-81-tahun-2024","93a6559b-25e4-4c0b-bc6f-544d6d34d977","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n\n

Article 9

The authorized official as referred to in Article 4 paragraph (1) is the official authorized to sign deeds, decisions, agreements, or agreements on the transfer of rights to land and/or buildings in accordance with the laws and regulations in the field of land affairs.
The authorized official as referred to in paragraph (1) may only sign deeds, decisions, agreements, or agreements on the transfer of Real Estate if it has been proven to him that:\n
1. Income Tax as referred to in Article 3 paragraph (1) has been paid by submitting a photocopy of the Tax Deposit Slip or other administrative means equated with the Tax Deposit Slip concerned which has been examined by the tax service office, by showing the original; and
2. the obligations as referred to in Article 5 have been fulfilled, by submitting a photocopy of the relevant letter and/or document as well as a photocopy of the proof of

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