[{"_1":2,"_126":-5,"_127":-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","eec1e7fe-5da5-4125-b79f-e4d3d43d6e0d","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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":83,"_88":83,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_105":106,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Menteri Keuangan Nomor 195/PMK.03/2007 Tahun 2007 tentang Tata Cara Penghitungan dan Pemberian Imbalan Bunga","short_title","Peraturan Menteri Keuangan (PMK) Nomor 195/PMK.03/2007","number","195/PMK.03/2007","year","2007","published_date","2007-12-28","effective_date","2008-01-01","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],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Penghitungan dan Pemberian Imbalan Bunga","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2007
Peraturan Menteri Keuangan (PMK) NO. 195/PMK.03/2007, Hukumonline.com: 4 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Penghitungan dan Pemberian Imbalan Bunga
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2008. \n \n

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Peraturan Menteri Keuangan ini ditetapkan untuk melaksanakan ketentuan dalam Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan yang telah diubah dengan Undang-Undang Nomor 28 Tahun 2007. Tujuannya adalah untuk mengatur tata cara penghitungan dan pemberian imbalan bunga kepada Wajib Pajak. Imbalan bunga diberikan dalam beberapa kondisi, termasuk keterlambatan pengembalian kelebihan pembayaran pajak dan pengabulan keberatan atau banding. Peraturan ini menetapkan bahwa imbalan bunga sebesar 2% per bulan dari jumlah kelebihan pembayaran pajak, dengan ketentuan waktu yang berbeda tergantung pada situasi spesifik. Proses administrasi melibatkan penerbitan berbagai surat keputusan dan perintah pembayaran oleh Direktorat Jenderal Pajak dan Kantor Pelayanan Perbendaharaan Negara.

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REGULATION OF THE MINISTER OF FINANCE
NUMBER 195/PMK.03/2007 OF 2007
CONCERNING
PROCEDURES FOR CALCULATION AND GRANTING OF INTEREST COMPENSATION

MINISTER OF FINANCE

Considering:	that in order to implement the provisions of Article 11 paragraph (3), Article 17B paragraph (3), and Article 27A of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 28 of 2007, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Calculation and Granting of Interest Compensation.
In view of:	Law Number 6 of 1983 concerning General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to the State Gazette of the Republic of Indonesia Number 3262) as amended several times, most recently by Law Number 28 of 2007 (State Gazette of the Republic of Indonesia of 2007 Number 85,

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