[{"_1":2,"_130":-5,"_131":-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","dff5c315-2e29-4db5-bcbd-2ae789ac5cf0","regulationData",{"_36":33,"_37":38,"_126":127,"_128":129},"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,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":87,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_109":110,"_115":116,"_117":118,"_119":120,"_121":122,"_123":-5,"_124":125},"title","Peraturan Menteri Keuangan Nomor 186/PMK.03/2015 Tahun 2015 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 Tentang Tata Cara Penghitungan Dan Pemberian Imbalan Bunga","short_title","Peraturan Menteri Keuangan (PMK) Nomor 186/PMK.03/2015","number","186/PMK.03/2015","year","2015","published_date","2015-09-30","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],{"_6":68,"_54":69,"_56":-5},"93c6b73c-a854-43c4-82da-bf667210398b","Perbankan & Lembaga Keuangan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan 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


2015
Peraturan Menteri Keuangan (PMK) NO. 186/PMK.03/2015, BN.2015/NO.1470,jdih.kemenkeu.go.id : 8 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan 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 30 September 2015. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 186/PMK.03/2015 ini bertujuan untuk memberikan kepastian hukum dalam pelaksanaan pemberian imbalan bunga terkait perpajakan. Perubahan ini dilakukan untuk menyesuaikan dengan ketentuan Pasal 27A ayat (3) Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, yang telah diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009. Peraturan ini mengatur perubahan beberapa ketentuan dalam Peraturan Menteri Keuangan Nomor 226/PMK.03/2013, termasuk definisi istilah perpajakan, prosedur penerbitan Surat Keputusan Pemberian Imbalan Bunga (SKPIB), dan mekanisme kompensasi utang pajak. Selain itu, peraturan ini juga mengatur format dan tata cara penerbitan dokumen terkait seperti SKPPIB dan SPMIB, serta prosedur pencairan dana imbalan bunga.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"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",[105],{"_94":106,"_96":107,"_36":108},"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",[111],{"_94":112,"_96":113,"_36":114},"PMK No. 65/PMK.03/2018 tentang Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 226/PMK.03/2013 Tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","https://peraturan.bpk.go.id/Details/112485/pmk-no-65pmk032018","ddefcabe-4896-4c7d-8512-b5c332166f2a","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
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

\n\n \n \n

Considering:

that the provisions regarding the procedures for calculating and granting interest rewards have been regulated in the Regulation of the Minister of Finance Number 226/PMK.03/2013;
that to provide legal certainty regarding the implementation of granting interest rewards, it is necessary to amend the provisions regarding the procedures for calculating and granting interest rewards;
that based on the considerations as referred to in letters a and b, and to implement the provisions of Article 27A paragraph (3) of Law Number 6 of 1983 concerning General Provisions and

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