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2013
Peraturan Menteri Keuangan (PMK) NO. 17/PMK.03/2013, BN.2013/NO.47,jdih.kemenkeu.go.id : 61 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pemeriksaan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Februari 2013. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 191/PMK.03/2007 tentang Penerbitan Surat Ketetapan Pajak Atas Permohonan Pengembalian Kelebihan Pembayaran Pajak Terhadap Wajib Pajak Yang Sedang Dilakukan Pemeriksaan Bukti Permulaan Tindak Pidana Di Bidang Perpajakan\n2. Peraturan Menteri Keuangan Nomor 198/PMK.03/2007 tentang Tata Cara Penyegelan Dalam Rangka Pemeriksaan di Bidang Perpajakan\n3. Peraturan Menteri Keuangan Nomor 199/PMK.03/2007 tentang Tata Cara Pemeriksaan Pajak\n4. Peraturan Menteri Keuangan Nomor 82/PMK.03/2011 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 199/PMK.03/2007 tentang Tata Cara Pemeriksaan Pajak","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 17/PMK.03/2013 ini diterbitkan untuk menyesuaikan tata cara pemeriksaan pajak dengan Peraturan Pemerintah Nomor 74 Tahun 2011. Tujuannya adalah untuk mengatur pemeriksaan pajak, pengungkapan ketidakbenaran pengisian Surat Pemberitahuan, penerbitan surat ketetapan pajak, dan tata cara penyegelan. Peraturan ini menetapkan kewenangan Direktorat Jenderal Pajak dalam melakukan pemeriksaan untuk menguji kepatuhan wajib pajak. Pemeriksaan dapat dilakukan di lapangan atau kantor, tergantung pada kriteria tertentu seperti permohonan pengembalian pajak lebih bayar, perubahan tahun buku, atau analisis risiko. Pemeriksa Pajak harus memenuhi standar pemeriksaan yang mencakup persiapan, pelaksanaan, dan pelaporan. Wajib Pajak memiliki hak untuk meminta penjelasan dan mengajukan keberatan atas hasil pemeriksaan. Peraturan ini juga mengatur jangka waktu pemeriksaan dan prosedur penyegelan jika diperlukan.

","transitional_provisions","1. Terhadap SP2 yang diterbitkan sebelum berlakunya Peraturan Menteri ini dan pemeriksaan belum selesai, proses penyelesaian selanjutnya dilakukan berdasarkan ketentuan sebagaimana diatur dalam Peraturan Menteri ini.\n2. Terhadap pemeriksaan yang ditindaklanjuti dengan pemeriksaan bukti permulaan dan telah dibuat LHP Sumir, dapat dilakukan pemeriksaan dalam rangka penerbitan surat ketetapan pajak sepanjang hasil pemeriksaan bukti permulaan tidak terdapat indikasi tindak pidana di bidang perpajakan.","sanctions","(-)","revokes",[93,99,103,106],{"_94":95,"_96":97,"_36":98},"text","PMK No. 82/PMK.03/2011 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 199/PMK.03/2007 Tentang Tata Cara Pemeriksaan Pajak","link","https://peraturan.bpk.go.id/Details/149620/pmk-no-82pmk032011","0960664d-d33c-4b26-89f5-55ffa72a60d3",{"_94":100,"_96":101,"_36":102},"PMK No. 199/PMK.03/2007 tentang Tata Cara Pemeriksaan Pajak","https://peraturan.bpk.go.id/Details/149618/pmk-no-199pmk032007","8e8cc0b6-8f72-4724-88c7-6c80456a1523",{"_94":104,"_96":105},"Peraturan Menteri Keuangan Nomor 191/PMK.03/2007 tentang Penerbitan Surat Ketetapan Pajak Atas Permohonan Pengembalian Kelebihan Pembayaran Pajak Terhadap Wajib Pajak Yang Sedang Dilakukan Pemeriksaan Bukti Permulaan Tindak Pidana Di Bidang Perpajakan","",{"_94":107,"_96":105},"Peraturan Menteri Keuangan Nomor 198/PMK.03/2007 tentang Tata Cara Penyegelan Dalam Rangka Pemeriksaan di Bidang Perpajakan","revoked_by",[110],{"_94":111,"_96":112,"_36":113},"PMK No. 15 Tahun 2025 tentang Pemeriksaan Pajak","https://peraturan.bpk.go.id/Details/314172/pmk-no-15-tahun-2025","f2658c78-0bb4-4708-b4f4-60b1dd218a0e","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[122,126],{"_94":123,"_96":124,"_36":125},"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","https://peraturan.bpk.go.id/Details/162653/pmk-no-18pmk032021","773b9159-715a-4b2e-be49-3d134287ae40",{"_94":127,"_96":128,"_36":129},"PMK No. 184/PMK.03/2015 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 17/PMK.03/2013 tentang Tata Cara Pemeriksaan","https://peraturan.bpk.go.id/Details/121777/pmk-no-184pmk032015","162a49bf-da66-4e51-ae3a-4b33d2cd480c","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No.47, 2013

MINISTRY OF FINANCE. Tax. Examination. Procedures.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 17/PMK.03/2013
CONCERNING
EXAMINATION PROCEDURES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding examination procedures have been regulated in Regulation of the Minister of Finance Number 199/PMK.03/2007 concerning Tax Examination Procedures as amended last by Regulation of the Minister of Finance Number 82/PMK.03/2011;
that the provisions regarding examinations of Taxpayers who submit applications for refunds of tax overpayments and are followed up with preliminary evidence examinations of criminal acts in the field of taxation have been regulated in Regulation of the Minister of Finance Number 191/PMK.03/2007 concerning the Issuance

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