[{"_1":2,"_125":-5,"_126":-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","ea6eb093-b620-417d-8bbc-b2a29ae67edc","regulationData",{"_36":33,"_37":38,"_121":122,"_123":124},"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":86,"_91":86,"_92":93,"_94":95,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":-5,"_119":120},"title","Peraturan Menteri Keuangan Nomor 134/PMK.010/2017 Tahun 2017 tentang Pajak Penghasilan Ditanggung Pemerintah Atas Penghasilan Dari Penghapusan Piutang Negara Yang Diterima Perusahaan Daerah Air Minum Tertentu Tahun Anggaran 2017","short_title","Peraturan Menteri Keuangan (PMK) Nomor 134/PMK.010/2017","number","134/PMK.010/2017","year","2017","published_date","2017-10-06","effective_date","2017-01-01","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},"193753c5-a731-40ce-a1e2-9283553b49dd","Utang, Piutang & Hibah Negara",{"_6":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pajak Penghasilan Ditanggung Pemerintah Atas Penghasilan Dari Penghapusan Piutang Negara Yang Diterima Perusahaan Daerah Air Minum Tertentu Tahun Anggaran 2017","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. 134/PMK.010/2017, BN.2017/NO.1400, jdih.kemenkeu.go.id : 7 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pajak Penghasilan Ditanggung Pemerintah Atas Penghasilan Dari Penghapusan Piutang Negara Yang Diterima Perusahaan Daerah Air Minum Tertentu Tahun Anggaran 2017
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2017. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini bertujuan untuk mendukung perbaikan kondisi keuangan Perusahaan Daerah Air Minum (PDAM) tertentu melalui penghapusan piutang negara. Latar belakang kebijakan ini adalah untuk mencapai target akses air minum layak 100% pada tahun 2019 sebagaimana ditetapkan dalam Rencana Pembangunan Jangka Menengah Nasional 2015-2019. Ketentuan substansial dalam peraturan ini mencakup penghapusan piutang negara nonpokok yang bersumber dari Pemberian Pinjaman, Rekening Dana Investasi, dan Rekening Pembangunan Daerah. Pajak Penghasilan atas penghasilan dari penghapusan piutang ini ditanggung oleh pemerintah. PDAM yang memenuhi syarat harus mengajukan permohonan kepada Direktur Jenderal Pajak dengan melampirkan dokumen-dokumen tertentu. Penghasilan yang diterima atau diperoleh pada Tahun Pajak 2016 harus dilaporkan dalam Surat Pemberitahuan Tahunan Pajak Penghasilan tahun 2017.","transitional_provisions","sanctions","revokes",[],"revoked_by",[96],{"_97":98,"_99":100,"_36":101},"text","PMK No. 135/PMK.010/2020 tentang Pajak Penghasilan Ditanggung Pemerintah atas Penghasilan dari Penghapusan secara Mutlak Piutang Negara Nonpokok yang Diterima Perusahaan Daerah Air Minum Tertentu","link","https://peraturan.bpk.go.id/Details/148017/pmk-no-135pmk0102020","036ab4c1-df89-4302-98e6-6c0131b4c3c9","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 134 /PMK.010/2017
REGARDING
GOVERNMENT-BORNE INCOME TAX ON INCOME FROM
WRITE-OFF OF STATE RECEIVABLES RECEIVED BY SPECIFIC
REGIONAL DRINKING WATER COMPANIES FOR FISCAL YEAR 2017

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on Presidential Regulation Number 2 of 2015 concerning the National Medium-Term Development Plan for 2015-2019, a target of 100% (one hundred percent) for Access to Decent Drinking Water has been set for 2019, so it is necessary to improve the financial condition of Specific Regional Drinking Water Companies;
that in order to improve the financial condition of Specific Regional Drinking Water Companies as referred to in letter a, it is necessary to increase the effectiveness and

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