[{"_1":2,"_130":-5,"_131":-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","f132d6f1-dc39-4fbc-950c-b95774b3f890","regulationData",{"_36":33,"_37":38,"_126":127,"_128":129},"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,"_73":74,"_75":76,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":92,"_93":94,"_101":102,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":122,"_123":-5,"_124":125},"title","Peraturan Menteri Keuangan Nomor 61/PMK.01/2012 Tahun 2012 tentang Persyaratan untuk Menjadi Kuasa Hukum pada Pengadilan Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 61/PMK.01/2012","number","61/PMK.01/2012","year","2012","published_date","2012-04-26","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",[67,70],{"_6":68,"_54":69,"_56":-5},"8239c8e8-e9f6-4adb-b763-f2824c2e6e50","Proses Peradilan & Hukum Acara",{"_6":71,"_54":72,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Persyaratan untuk Menjadi Kuasa Hukum pada Pengadilan Pajak","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2012
Peraturan Menteri Keuangan (PMK) NO. 61/PMK.01/2012, BN 2012/ NO 461; peraturan.go.id: 9 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Persyaratan untuk Menjadi Kuasa Hukum pada Pengadilan Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 26 April 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 06/PMK.01/2007 tentang Persyaratan Untuk Menjadi Kuasa Hukum Pada Pengadilan Pajak\n\nPeraturan ini mengubah:\n(-)","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Peraturan ini diterbitkan untuk memberikan kepastian hukum dan menyesuaikan ketentuan mengenai persyaratan dan masa berlaku izin sebagai Kuasa Hukum pada Pengadilan Pajak. Hal ini dilakukan sebagai penyempurnaan dari peraturan sebelumnya.

Ketentuan Substansial

Peraturan ini mengatur persyaratan bagi individu yang ingin menjadi Kuasa Hukum di Pengadilan Pajak, termasuk kewajiban memiliki izin dari Ketua Pengadilan Pajak. Persyaratan tersebut meliputi kewarganegaraan Indonesia, memiliki Surat Kuasa Khusus, pengetahuan perpajakan, ijazah dari perguruan tinggi terakreditasi, NPWP, dan SKCK. Prosedur permohonan izin dan perpanjangan izin juga diatur, termasuk dokumen yang harus dilampirkan. Izin berlaku selama 24 bulan dan dapat diperpanjang. Kuasa Hukum wajib mematuhi peraturan perpajakan dan dapat dicabut izinnya jika melanggar ketentuan.

","transitional_provisions","1. Terhadap Keputusan Ketua Pengadilan Pajak mengenai izin kuasa hukum dan Kartu Tanda Pengenal Kuasa Hukum yang diterbitkan sebelum Peraturan Menteri ini diundangkan tetap berlaku sampai dengan berakhirnya masa berlakunya Keputusan Ketua Pengadilan Pajak mengenai izin kuasa hukum dan Kartu Tanda Pengenal Kuasa Hukum tersebut.\n2. Terhadap permohonan untuk mendapatkan atau permohonan perpanjangan Keputusan Ketua Pengadilan Pajak mengenai izin kuasa hukum dan Kartu Tanda Pengenal Kuasa Hukum yang diajukan sebelum berlakunya Peraturan Menteri ini, berlaku ketentuan mengenai persyaratan sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor 06/PMK.01/2007 tentang Persyaratan Untuk Menjadi Kuasa Hukum Pada Pengadilan Pajak.","sanctions","1. Keputusan Ketua Pengadilan Pajak mengenai izin kuasa hukum dan perpanjangan izin kuasa hukum dapat dicabut dalam hal Kuasa Hukum melanggar ketentuan peraturan perundang-undangan perpajakan dan Undang-Undang Pengadilan Pajak, dipidana berdasarkan keputusan hakim yang telah mempunyai kekuatan hukum tetap, atau atas permintaan Kuasa Hukum yang bersangkutan.","revokes",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 06/PMK.01/2007 tentang Persyaratan untuk Menjadi Kuasa Hukum pada Pengadilan Pajak","link","https://peraturan.bpk.go.id/Details/164860/pmk-no-06pmk012007","99159ee2-158d-4669-8d7f-6567434863b2","revoked_by",[103],{"_96":104,"_98":105,"_36":106},"PMK No. 184/PMK.01/2017 tentang Persyaratan Untuk Menjadi Kuasa Hukum Pada Pengadilan Pajak","https://peraturan.bpk.go.id/Details/112923/pmk-no-184pmk012017","0c0b987b-504d-45ef-81f4-d41c350e8ce0","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. 461, 2012

MINISTRY OF FINANCE
REQUIREMENTS. LEGAL REPRESENTATIVE. TAX COURT. REVOCATION.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 61/PMK.01/2012
TENTANG
REQUIREMENTS TO BE A LEGAL REPRESENTATIVE AT THE TAX COURT

WITH THE BLESSINGS OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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