[{"_1":2,"_127":-5,"_128":-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","f83bb8fb-a2c2-4c00-a9ee-3eee9e24a04d","regulationData",{"_36":33,"_37":38,"_123":124,"_125":126},"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,"_94":95,"_96":97,"_98":99,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":-5,"_121":122},"title","Peraturan Menteri Keuangan Nomor 19/PMK.03/2018 Tahun 2018 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 70/PMK.03/2017 Tentang Petunjuk Teknis Mengenai Akses Informasi Keuangan untuk Kepentingan Perpajakan","short_title","Peraturan Menteri Keuangan (PMK) Nomor 19/PMK.03/2018","number","19/PMK.03/2018","year","2018","published_date","2018-02-19","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","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},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 70/PMK.03/2017 Tentang Petunjuk Teknis Mengenai Akses Informasi Keuangan untuk Kepentingan Perpajakan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2018
Peraturan Menteri Keuangan (PMK) NO. 19/PMK.03/2018, BN.2018/NO.281, jdih.kemenkeu.go.id : 132 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 70/PMK.03/2017 Tentang Petunjuk Teknis Mengenai Akses Informasi Keuangan untuk Kepentingan Perpajakan\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 19 Februari 2018. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. (-)\n\nPeraturan ini mengubah:\n1. Peraturan Menteri Keuangan Nomor 70/PMK.03/2017 tentang Petunjuk Teknis mengenai Akses Informasi Keuangan untuk Kepentingan Perpajakan\n2. Peraturan Menteri Keuangan Nomor 73/PMK.03/2017 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 70/PMK.03/2017 tentang Petunjuk Teknis mengenai Akses Informasi Keuangan untuk Kepentingan Perpajakan","scope_and_parties","policy_content","

Peraturan ini bertujuan untuk memberikan kepastian hukum dan kemudahan bagi Lembaga Jasa Keuangan, Lembaga Jasa Keuangan Lainnya, dan/atau Entitas Lain dalam menyampaikan laporan yang berisi informasi keuangan untuk kepentingan perpajakan. Perubahan ini mempertimbangkan rekomendasi dari Global Forum on Transparency and Exchange of Information for Tax Purposes. Ketentuan substansial meliputi pembaruan definisi dan prosedur terkait akses informasi keuangan, termasuk penyesuaian standar pelaporan umum (CRS) dan pertukaran informasi secara otomatis. Lembaga keuangan pelapor diwajibkan menyampaikan laporan informasi keuangan secara otomatis kepada Direktorat Jenderal Pajak, dan laporan tersebut harus disusun berdasarkan CRS. Selain itu, peraturan ini mengatur prosedur identifikasi rekening keuangan dan kewajiban pelaporan bagi lembaga keuangan pelapor, termasuk ketentuan mengenai self-certification dan dokumentasi yang harus disimpan.

","transitional_provisions","(-)","sanctions","

Pelanggaran atas ketentuan pelaporan informasi keuangan dapat dikenai sanksi pidana sesuai dengan ketentuan peraturan perundang-undangan.

","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[100,106],{"_101":102,"_103":104,"_36":105},"text","PMK No. 73/PMK.03/2017 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 70/PMK.03/2017 Tentang Petunjuk Teknis Mengenai Akses Informasi Keuangan Untuk Kepentingan Perpajakan","link","https://peraturan.bpk.go.id/Details/112711/pmk-no-73pmk032017","29d25420-3a82-4dbb-a958-75099ebdf157",{"_101":107,"_103":108,"_36":109},"PMK No. 70/PMK.03/2017 tentang Petunjuk Teknis Mengenai Akses Informasi Keuangan Untuk Kepentingan Perpajakan","https://peraturan.bpk.go.id/Details/112702/pmk-no-70pmk032017","741506bb-1902-4115-a917-fd249863625d","amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 19/PMK.03/2018
CONCERNING
SECOND AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE
NUMBER 70/PMK.03/2017 CONCERNING TECHNICAL GUIDELINES REGARDING ACCESS TO
FINANCIAL INFORMATION FOR TAX PURPOSES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding technical guidelines for access to
financial information for tax purposes have been
regulated in the Regulation of the Minister of Finance
Number 70/PMK.03/2017 concerning Technical Guidelines
regarding Access to Financial Information for the Purpose of
Taxation as amended by the Regulation of the
Minister of Finance Number 73/PMK.03/2017 concerning
Amendments to the Regulation of the Minister of Finance
Number 70/PMK.03/2017 concerning Technical Guidelines
regardi

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