[{"_1":2,"_132":-5,"_133":-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","ddefcabe-4896-4c7d-8512-b5c332166f2a","regulationData",{"_36":33,"_37":38,"_128":129,"_130":131},"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,"_101":102,"_103":104,"_105":106,"_115":116,"_117":118,"_119":120,"_121":122,"_123":124,"_125":-5,"_126":127},"title","Peraturan Menteri Keuangan Nomor 65/PMK.03/2018 Tahun 2018 tentang Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 Tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","short_title","Peraturan Menteri Keuangan (PMK) Nomor 65/PMK.03/2018","number","65/PMK.03/2018","year","2018","published_date","2018-06-28","effective_date","2018-06-29","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},"93c6b73c-a854-43c4-82da-bf667210398b","Perbankan & Lembaga Keuangan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 Tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2018
Peraturan Menteri Keuangan (PMK) NO. 65/PMK.03/2018, BN.2018/NO.820, jdih.kemenkeu.go.id : 46 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 Tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 29 Juni 2018. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 186/PMK.03/2015.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 65/PMK.03/2018 ini bertujuan untuk menyelaraskan tata cara penghitungan dan pemberian imbalan bunga dengan sistem perbendaharaan dan anggaran negara. Perubahan ini dilakukan untuk memastikan kesesuaian dengan peraturan perundang-undangan yang berlaku, khususnya terkait dengan sistem perpajakan dan pengelolaan keuangan negara. Peraturan ini mengatur kembali definisi dan ketentuan terkait imbalan bunga, termasuk perubahan pada beberapa pasal yang mengatur tentang objek pajak, utang pajak, dan prosedur pemberian imbalan bunga. Selain itu, peraturan ini juga menambahkan ketentuan baru mengenai kompensasi imbalan bunga dengan utang pajak dan prosedur administrasi terkait penerbitan surat keputusan dan surat perintah pembayaran imbalan bunga.

","transitional_provisions","1. Terhadap permohonan pemberian imbalan bunga yang telah diajukan sebelum berlakunya Peraturan Menteri ini dan belum diselesaikan, tata cara penyelesaiannya mengikuti ketentuan dalam Peraturan Menteri ini. 2. Terhadap penerbitan SKPPIB yang belum ditindaklanjuti dengan pemberian imbalan bunga sebelum berlakunya Peraturan Menteri ini, tata cara penyelesaiannya mengikuti ketentuan dalam Peraturan Menteri ini.","sanctions","(-)","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 18/PMK.03/2021 tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja di Bidang Pajak Penghasilan, Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah, serta Ketentuan Umum dan Tata Cara Perpajakan","link","https://peraturan.bpk.go.id/Details/162653/pmk-no-18pmk032021","773b9159-715a-4b2e-be49-3d134287ae40","partially_revokes",[],"partially_revoked_by",[],"amends",[107,111],{"_96":108,"_98":109,"_36":110},"PMK No. 186/PMK.03/2015 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 Tentang Tata Cara Penghitungan Dan Pemberian Imbalan Bunga","https://peraturan.bpk.go.id/Details/121781/pmk-no-186pmk032015","dff5c315-2e29-4db5-bcbd-2ae789ac5cf0",{"_96":112,"_98":113,"_36":114},"PMK No. 226/PMK.03/2013 tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","https://peraturan.bpk.go.id/Details/150621/pmk-no-226pmk032013","fba6fc2b-85bd-4e12-ad1a-b443cb7dfc97","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 65/PMK.03/2018
CONCERNING
SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE
NUMBER 226/PMK.03/2013 CONCERNING PROCEDURES FOR CALCULATION
AND GRANTING OF INTEREST REWARD

Considering:

that the provisions regarding the procedures for calculating and granting interest reward have been regulated in Regulation of the Minister of Finance Number 226/PMK.03/2013 concerning Procedures for Calculation and Granting of Interest Reward as amended by Regulation of the Minister of Finance Number 186/PMK.03/2015 concerning Amendment to Regulation of the Minister of Finance Number 226/PMK.03/2013 concerning Procedures for Calculation and Granting of Interest Reward;
that in order to align the provisions regarding the procedures for calculating and granting interest reward with the provisions of laws and

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