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2014
Peraturan Menteri Keuangan (PMK) NO. 215/PMK.07/2014, BN 2014/ NO 1852; https://peraturan.go.id/ : 6 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Alokasi Kurang Bayar dan Lebih Bayar Dana Bagi Hasil Pajak Tahun Anggaran 2011 dan Tahun Anggaran 2012
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 04 Desember 2014. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 215/PMK.07/2014 ini bertujuan untuk menetapkan alokasi kurang bayar dan lebih bayar Dana Bagi Hasil Pajak untuk Tahun Anggaran 2011 dan 2012. Latar belakang peraturan ini adalah hasil rekonsiliasi perhitungan realisasi alokasi Dana Bagi Hasil Pajak dan realisasi penerimaan pajak yang menunjukkan adanya kurang bayar dan lebih bayar. Peraturan ini mengatur alokasi kurang bayar dan lebih bayar untuk berbagai jenis pajak, termasuk Pajak Penghasilan Pasal 25 dan 29, Pajak Penghasilan Pasal 21, serta Pajak Bumi dan Bangunan. Alokasi ini ditetapkan untuk masing-masing provinsi dan kabupaten/kota, dengan rincian yang tercantum dalam lampiran peraturan ini. Tujuan utama dari peraturan ini adalah untuk memastikan distribusi yang tepat dari dana bagi hasil pajak kepada daerah-daerah yang berhak menerimanya.","transitional_provisions","sanctions","revokes",[],"revoked_by",[96],{"_97":98,"_99":100,"_36":101},"text","PMK No. 25/PMK.07/2021 tentang Penetapan Kurang Bayar, Lebih Bayar, dan Alokasi Sementara Kurang Bayar Dana Bagi Hasil pada Tahun 2021","link","https://peraturan.bpk.go.id/Details/164129/pmk-no-25pmk072021","684c0fe0-f9e9-45ac-b06a-98e8c0e0dffb","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No.1852, 2014

KEMENKEU. Revenue Sharing Fund. Tax. Allocation. Underpayment. Overpayment.
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 215/PMK.07/2014
CONCERNING
ALLOCATION OF UNDERPAYMENT AND OVERPAYMENT OF REVENUE SHARING FUND FOR TAX
FISCAL YEAR 2011 AND FISCAL YEAR 2012

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on the reconciliation of the calculation of the realization of the allocation of the Revenue Sharing Fund for Tax and the realization of tax revenue, there are Underpayments and Overpayments of the Revenue Sharing Fund for Tax;
that based on Law Number 23 of 2013 concerning the State Budget for Fiscal Year 2014 as amended by Law Number 12 of 2014, the allocation of Underpayment of the Revenue Sharing Fund for Tax for Fiscal Year 2011 and Fiscal

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