[{"_1":2,"_118":-5,"_119":-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","f7aa8244-927e-41b3-bb80-f0195e7d024b","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"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":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Peraturan Menteri Keuangan Nomor 112 Tahun 2025 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda","short_title","Peraturan Menteri Keuangan Nomor 112 Tahun 2025","number","112","year","2025","published_date","2025-12-30","effective_date","2025-12-31","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},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

pesetujuan-pajak-ganda
2025
Peraturan Menteri Keuangan NO. 112, BN 2025 (1205); 25 hlm
Peraturan Menteri Keuangan TENTANG Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda
ABSTRAK:	\n \n bahwa untuk melaksanakan ketentuan Pasal 50 ayat (2)\r\nPeraturan Pemerintah Nomor 55 Tahun 2022 tentang\r\nPenyesuaian Pengaturan di Bidang Pajak Penghasilan, perlu\r\nmenetapkan Peraturan Menteri Keuangan tentang Tata Cara\r\nPenerapan Persetujuan Penghindaran Pajak Berganda; \n Pasal 17 ayat (3) Undang-Undang Dasar Negara Republik\r\nIndonesia Tahun 1945, Undang-Undang Nomor 39 Tahun 2008, Peraturan Pemerintah Nomor 55 Tahun 2022, Peraturan Presiden Nomor 158 Tahun 2024 dan Peraturan Menteri Keuangan Nomor 124 Tahun 2024 \r\n \n Peraturan ini mengatur tentang ketentuan umum, tata cara penerapan persetujuan penghindaran pajak berganda oleh wajib pajak dalam negeri, tata cara penerapan persetujuan penghindaran pajak berganda oleh wajib pajak luar negeri, penerapan ketentuan pencegahan penyalahgunaan persetujuan penghindaran pajak berganda dan ketentuan penutup. \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan ini mulai berlaku pada tanggal 31 Desember 2025. \n 51 hlm \n \n

","regulatory_relationship","Peraturan ini tidak mencabut atau mengubah peraturan pendahulu.","scope_and_parties","policy_content","Peraturan ini menetapkan tata cara penerapan Persetujuan Penghindaran Pajak Berganda (P3B) yang bertujuan untuk mengharmonisasikan ketentuan perpajakan antara Indonesia dan negara mitra demi menghindari pajak berganda dan mencegah pengelakan pajak. Direktur Jenderal Pajak memiliki kewenangan untuk menerbitkan Surat Keterangan Domisili Wajib Pajak Dalam Negeri dan mengesahkan Formulir Khusus sebagai dasar penerapan P3B. Wajib Pajak Dalam Negeri dapat mengajukan permohonan Surat Keterangan Domisili Wajib Pajak Dalam Negeri untuk tahun pajak berjalan atau sebelumnya, dengan syarat tertentu. Wajib Pajak Luar Negeri yang menerima penghasilan dari Indonesia wajib menggunakan Formulir DGT yang telah disahkan oleh otoritas pajak negara mitra untuk mendapatkan manfaat P3B. Peraturan ini juga mengatur secara rinci berbagai ketentuan pencegahan penyalahgunaan P3B, seperti pengujian pihak yang sebenarnya menerima manfaat (beneficial owner), periode kepemilikan saham, penentuan bentuk usaha tetap (BUT) untuk menghindari pemecahan kontrak atau penyalahgunaan agen, serta pembatasan penerima manfaat dan uji tujuan utama transaksi. Ketentuan ini penting untuk memastikan bahwa manfaat P3B tidak disalahgunakan untuk menghindari atau mengelak pajak.","transitional_provisions","(-)","sanctions","Pemotong atau Pemungut Pajak yang tidak memenuhi kewajiban penyetoran, pelaporan, dan pembuatan bukti pemotongan/pemungutan Pajak Penghasilan sesuai ketentuan yang berlaku, dikenai sanksi sesuai peraturan perundang-undangan di bidang perpajakan.","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 REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 112 OF 2025
CONCERNING
PROCEDURES FOR THE APPLICATION OF
DOUBLE TAXATION AVOIDANCE AGREEMENTS

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n \n \n \n \n \n \n \n

Considering :	\n \n that to implement the provisions of Article 50 paragraph (2) of Government Regulation Number 55 of 2022 concerning Adjustment of Regulations in the Field of Income Tax, it is necessary to stipulate a Minister of Finance Regulation concerning Procedures for the Application of Double Taxation Avoidance Agreements; \n \n
In view of :	\n \n Article 17 paragraph (3) of the Constitution of the Republic of Indonesia of 1945; \n Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, State Gazette Supplement of the Republic of

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