[{"_1":2,"_128":-5,"_129":-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","fb094dcc-fe7f-4d1d-9594-875c5e01fe78","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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,"_99":100,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Peraturan Menteri Keuangan Nomor 74/PMK.03/2012 Tahun 2012 tentang Tata Cara Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 74/PMK.03/2012","number","74/PMK.03/2012","year","2012","published_date","2012-05-14","effective_date","2012-05-15","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 Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran 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. 74/PMK.03/2012, BN 2012/ NO 526; PERATURAN.GO.ID : 10 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 15 Mei 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 192/PMK.03/2007 tentang Tata Cara Penetapan Wajib Pajak dengan Kriteria Tertentu Dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini dibuat untuk melaksanakan ketentuan Pasal 17C ayat (7) Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, yang telah diubah dengan Undang-Undang Nomor 16 Tahun 2009, serta Pasal 27 ayat (2) Peraturan Pemerintah Nomor 74 Tahun 2011. Tujuannya adalah untuk menetapkan tata cara penetapan dan pencabutan penetapan Wajib Pajak dengan kriteria tertentu dalam rangka pengembalian pendahuluan kelebihan pembayaran pajak.

Ketentuan Substansial: Peraturan ini mengatur persyaratan bagi Wajib Pajak untuk ditetapkan sebagai Wajib Pajak dengan Kriteria Tertentu, termasuk ketepatan waktu dalam penyampaian Surat Pemberitahuan, tidak memiliki tunggakan pajak, laporan keuangan yang diaudit dengan opini Wajar Tanpa Pengecualian, dan tidak pernah dipidana dalam bidang perpajakan. Penetapan dapat dilakukan berdasarkan permohonan Wajib Pajak atau kewenangan Direktur Jenderal Pajak. Pengembalian kelebihan pembayaran pajak diatur dengan ketentuan yang jelas, termasuk batas waktu dan prosedur pengajuan permohonan.

","transitional_provisions","1. Terhadap keputusan mengenai penetapan Wajib Pajak Dengan Kriteria Tertentu yang telah diterbitkan sebelum berlakunya Peraturan Menteri ini, dinyatakan tetap berlaku sampai dengan berakhirnya jangka waktu penetapan Wajib Pajak Dengan Kriteria Tertentu tersebut. 2. Terhadap Wajib Pajak yang ditetapkan dalam keputusan mengenai penetapan Wajib Pajak Dengan Kriteria Tertentu sebagaimana dimaksud pada angka 1, berlaku ketentuan sebagaimana diatur dalam Peraturan Menteri ini, kecuali untuk ketentuan yang terkait dengan penetapan Wajib Pajak Dengan Kriteria Tertentu.","sanctions","(-)","revokes",[93],{"_94":95,"_96":97,"_36":98},"text","PMK No. 192/PMK.03/2007 tentang Tata Cara Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangka Pengembalian Pendahuluan Pembayaran Pajak","link","https://peraturan.bpk.go.id/Details/167741/pmk-no-192pmk032007","66be93fc-0073-4c4c-afdb-29c45d6c671d","revoked_by",[101],{"_94":102,"_96":103,"_36":104},"PMK No. 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/112141/pmk-no-39pmk032018","3686ea9d-8099-45f1-ac7c-ec77ff6809c1","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.526, 2012
MINISTRY OF FINANCE. Procedures. Stipulation. Revocation. Taxpayer Determination. Revocation.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 74/PMK.03/2012
ON
PROCEDURES FOR DETERMINATION AND REVOCATION OF TAXPAYER DETERMINATION
WITH CERTAIN CRITERIA IN THE CONTEXT OF REFUNDING
PRELIMINARY TAX OVERPAYMENT

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to implement the provisions of Article 17C paragraph (7) of Law Number 6 of 1983 concerning General Provisions and Taxation Procedures as amended several times, most recently by Law Number 16 of 2009 and the provisions of Article 27 paragraph (2) of Government Regulation Number 74 of 2011 concerning Procedures for Exercising Rights and Fulfilling Taxation Obligations, it is necessary to stipulate a Regulation

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