[{"_1":2,"_117":-5,"_118":-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","ec4333a0-5c93-4fbc-9d0f-b94aaa290355","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"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":83,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":-5,"_111":112},"title","Peraturan Menteri Keuangan Nomor 40/PMK.03/2017 Tahun 2017 tentang Tata Cara Pelaporan Dan Penghitungan Pemotongan Pajak Penghasilan Pasal 21 Atas Penghasilan Pegawai Dari Pemberi Kerja Dengan Kriteria Tertentu","short_title","Peraturan Menteri Keuangan (PMK) Nomor 40/PMK.03/2017","number","40/PMK.03/2017","year","2017","published_date","2017-03-10","effective_date","2017-03-13","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","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},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Pelaporan Dan Penghitungan Pemotongan Pajak Penghasilan Pasal 21 Atas Penghasilan Pegawai Dari Pemberi Kerja Dengan Kriteria Tertentu","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. 40/PMK.03/2017, BN.2017/NO.398, jdih.kemenkeu.go.id : 8 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pelaporan Dan Penghitungan Pemotongan Pajak Penghasilan Pasal 21 Atas Penghasilan Pegawai Dari Pemberi Kerja Dengan Kriteria Tertentu
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 13 Maret 2017. \n \n

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Peraturan Menteri Keuangan Nomor 40/PMK.03/2017 ini bertujuan untuk mengatur tata cara pelaporan dan penghitungan pemotongan Pajak Penghasilan Pasal 21 atas penghasilan pegawai dari pemberi kerja dengan kriteria tertentu. Latar belakang peraturan ini adalah untuk melaksanakan ketentuan Pasal 3 Peraturan Pemerintah Nomor 41 Tahun 2016. Ketentuan substansial dalam peraturan ini mencakup kewajiban pemberi kerja untuk memotong Pajak Penghasilan Pasal 21 atas penghasilan pegawai yang merupakan orang pribadi dalam negeri. Pemberi kerja dengan kriteria tertentu harus memenuhi persyaratan seperti mempekerjakan minimal 2.000 pegawai langsung, menanggung seluruh Pajak Penghasilan Pasal 21, dan melakukan ekspor minimal 50% dari total penjualan tahunan. Pajak Penghasilan Pasal 21 yang dikenakan bersifat final dengan tarif 2,5% untuk penghasilan kena pajak hingga Rp50.000.000,00 dan 15% untuk penghasilan yang melebihi batas tersebut.

","transitional_provisions","1. Pajak Penghasilan Pasal 21 untuk Masa Pajak Juli 2016 sampai dengan Masa Pajak sebelum diundangkannya Peraturan Menteri ini yang seharusnya dihitung, disetor dan dilaporkan dengan menggunakan tarif yang bersifat final namun dihitung, disetor dan dilaporkan dengan menggunakan tarif Pasal 17 Undang-Undang Pajak Penghasilan, dilakukan pembetulan Surat Pemberitahuan Masa Pajak Penghasilan Pasal 21 dan/atau Pasal 26.\n2. Dalam hal setelah dilakukan pembetulan terdapat kelebihan penyetoran, atas kelebihan penyetoran tersebut dikompensasikan ke masa pajak berikutnya.","sanctions","revokes",[],"revoked_by",[],"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 40/PMK.03/2017
CONCERNING
PROCEDURES FOR REPORTING AND CALCULATING WITHHOLDING
INCOME TAX ARTICLE 21 ON EMPLOYEE INCOME
FROM EMPLOYERS WITH CERTAIN CRITERIA

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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