[{"_1":2,"_123":-5,"_124":-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","f08cae73-933f-40ed-af08-5c041da8908d","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":89,"_90":91,"_92":93,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Menteri Keuangan Nomor 229/PMK.03/2014 Tahun 2014 tentang Persyaratan Serta Pelaksanaan Hak Kewajiban Dan Kewajiban Seorang Kuasa","short_title","Peraturan Menteri Keuangan (PMK) Nomor 229/PMK.03/2014","number","229/PMK.03/2014","year","2014","published_date","2014-12-18","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"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":59,"_54":62,"_63":64},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[67],{"_6":68,"_54":69,"_56":-5},"d2d49d5d-454e-4e68-886a-ddc0e0dc4c24","Tata Kelola Administrasi Publik","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Persyaratan Serta Pelaksanaan Hak Kewajiban Dan Kewajiban Seorang Kuasa","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2014
Peraturan Menteri Keuangan (PMK) NO. 229/PMK.03/2014, BN.2014/NO.1930,jdih.kemenkeu.go.id : 5 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Persyaratan Serta Pelaksanaan Hak Kewajiban Dan Kewajiban Seorang Kuasa
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 18 Desember 2014. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 22/PMK.03/2008 tentang Persyaratan serta Pelaksanaan Hak dan Kewajiban Seorang Kuasa\n\nPeraturan ini mengubah:\n(-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini bertujuan untuk memberikan kemudahan dan kepastian hukum bagi Wajib Pajak dalam melaksanakan hak dan kewajiban perpajakan melalui seorang kuasa. Peraturan ini mengatur persyaratan dan pelaksanaan hak dan kewajiban seorang kuasa, yang dapat berupa konsultan pajak atau karyawan Wajib Pajak. Seorang kuasa harus memiliki surat kuasa khusus dan memenuhi persyaratan tertentu, termasuk memiliki Nomor Pokok Wajib Pajak dan tidak pernah dipidana di bidang perpajakan. Konsultan pajak harus memiliki izin praktik, sementara karyawan harus memiliki sertifikat brevet atau ijazah di bidang perpajakan. Peraturan ini juga mengatur bahwa seorang kuasa tidak dapat melimpahkan kuasa kepada orang lain, kecuali untuk menyampaikan atau menerima dokumen perpajakan tertentu.","transitional_provisions","1. Surat kuasa khusus yang telah dibuat berdasarkan Peraturan Menteri Keuangan Nomor 22/PMK.03/2008 masih dapat digunakan untuk pelaksanaan hak dan/atau kewajiban perpajakan sesuai dengan surat kuasa tersebut.","sanctions","1. Seseorang yang tidak memenuhi ketentuan dalam Pasal 3, 4, 5, 6, dan 7 dianggap bukan sebagai seorang kuasa dan tidak dapat melaksanakan hak dan/atau kewajiban perpajakan Wajib Pajak yang memberikan kuasa.","revokes",[],"revoked_by",[94],{"_95":96,"_97":98,"_36":99},"text","PMK No. 44 Tahun 2026 tentang Persyaratan untuk Menjdi Kuasa di Bidang Perpajakan dan Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Kuasa di Bidang Perpajakan","link","https://peraturan.bpk.go.id/Details/350946/pmk-no-44-tahun-2026","48862b93-f264-4cf9-89a1-dcc3b03f518c","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

NUMBER 229/PMK.03/2014

CONCERNING

REQUIREMENTS AND IMPLEMENTATION OF THE RIGHTS AND OBLIGATIONS OF AN ATTORNEY

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n","pdf_url","/proxy/pdf?id=f08cae73-933f-40ed-af08-5c041da8908d","actionData","errors"]