[{"_1":2,"_138":-5,"_139":-5},"loaderData",{"_3":4,"_36":37,"_38":39},"root",{"_5":6,"_7":-5,"_8":9,"_10":11,"_12":13,"_32":33,"_34":35},"locale","id","session","skin","neptunus","ssoEnabled",true,"ENV",{"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27,"_28":29,"_30":31},"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-Utk0Sjf97WJDzPZp","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","sentryTrace","4853cf8dbea95f14dc506455cf4a275b-f24bd4af7ce5662b","sentryBaggage","sentry-environment=production,sentry-public_key=4ccbe4391cfa90b0d1dd7cac9f108b9f,sentry-trace_id=4853cf8dbea95f14dc506455cf4a275b,sentry-org_id=4511369588899840","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_40":41,"_42":43,"_137":132},"regulationId","e8dec36a-12da-44a0-bb01-776a37e65878","regulationData",{"_44":41,"_45":46,"_133":134,"_135":136},"regulation_id","overview",{"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_67":68,"_69":70,"_74":75,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":87,"_88":-5,"_89":90,"_91":-5,"_92":-5,"_93":-5,"_94":-5,"_95":-5,"_96":97,"_108":109,"_114":115,"_116":117,"_118":119,"_120":121,"_122":123,"_124":125,"_126":127,"_128":129,"_130":-5,"_131":132},"title","Peraturan Menteri Keuangan Nomor 244/PMK.03/2015 Tahun 2015 tentang Tata Cara Penghitungan dan Pengembalian Kelebihan Pembayaran Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 244/PMK.03/2015","number","244/PMK.03/2015","year","2015","published_date","2015-12-28","effective_date","2015-12-29","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":60,"_63":64,"_65":66},"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":68,"_63":71,"_72":73},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[76],{"_6":77,"_63":78,"_65":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"sectors","location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Penghitungan dan Pengembalian Kelebihan Pembayaran Pajak","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. 244/PMK.03/2015, \tBN.2015/NO.1964, JDIH.KEMENKEU.GO.ID : 18 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Penghitungan dan Pengembalian Kelebihan Pembayaran Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 29 Desember 2015. \n \n

","regulatory_relationship","scope_and_parties","policy_content","transitional_provisions","sanctions","revokes",[98,104],{"_99":100,"_101":102,"_44":103},"text","PMK No. 185/PMK.03/2015 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 16/PMK.03/2011 Tentang Tata Cara Penghitungan Dan Pengembalian Kelebihan Pembayaran Pajak","link","https://peraturan.bpk.go.id/Details/121778/pmk-no-185pmk032015","771b98cd-b882-4403-88ce-64209ed5b0d1",{"_99":105,"_101":106,"_44":107},"PMK No. 16/PMK.03/2011 tentang Tata Cara Penghitungan dan Pengembalian Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/147251/pmk-no-16pmk032011","a4a32c8f-69cb-4831-a688-42320591d342","revoked_by",[110],{"_99":111,"_101":112,"_44":113},"PMK No. 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan","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

MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 244 /PMK.03/2015

CONCERNING

PROCEDURES FOR CALCULATION AND REFUND
OF TAX OVERPAYMENT

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