[{"_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","fc52fdde-4dda-4d47-ada0-d9d95b0cd74a","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,"_98":99,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":-5,"_121":122},"title","Peraturan Menteri Keuangan Nomor 31/PMK.03/2014 Tahun 2014 tentang Saat Penghitungan dan Tata Cara Pembayaran Kembali Pajak Masukan yang Telah Dikreditkan dan Telah Diberikan Pengembalian Bagi Pengusaha Kena Pajak yang Mengalami Keadaan Gagal Berproduksi.","short_title","Peraturan Menteri Keuangan (PMK) Nomor 31/PMK.03/2014","number","31/PMK.03/2014","year","2014","published_date","2014-02-10","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},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Saat Penghitungan dan Tata Cara Pembayaran Kembali Pajak Masukan yang Telah Dikreditkan dan Telah Diberikan Pengembalian Bagi Pengusaha Kena Pajak yang Mengalami Keadaan Gagal Berproduksi.","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. 31/PMK.03/2014, BN 2014/ NO 199; PERATURAN.GO.ID : 7 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Saat Penghitungan dan Tata Cara Pembayaran Kembali Pajak Masukan yang Telah Dikreditkan dan Telah Diberikan Pengembalian Bagi Pengusaha Kena Pajak yang Mengalami Keadaan Gagal Berproduksi.
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 10 Februari 2014. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Republik Indonesia Nomor 81/PMK.03/2010 tentang Saat Penghitungan dan Tata Cara Pembayaran Kembali Pajak Masukan yang Telah Dikreditkan dan Telah Diberikan Pengembalian Bagi Pengusaha Kena Pajak yang Mengalami Keadaan Gagal Berproduksi.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini bertujuan untuk memberikan kepastian hukum terkait penghitungan dan pembayaran kembali Pajak Masukan bagi Pengusaha Kena Pajak yang gagal berproduksi. Hal ini dilakukan untuk menyesuaikan dengan ketentuan Pasal 9 ayat (6b) UU No. 8 Tahun 1983 tentang PPN dan PPnBM yang telah diubah dengan UU No. 42 Tahun 2009.

Ketentuan Substansial: Peraturan ini mengatur bahwa Pajak Masukan atas perolehan Barang Modal dapat dikreditkan oleh Pengusaha Kena Pajak yang belum berproduksi. Namun, jika Pengusaha Kena Pajak gagal berproduksi dalam jangka waktu tertentu, Pajak Masukan yang telah dikreditkan harus dibayar kembali. Pengusaha Kena Pajak dapat mengajukan pengembalian atas kelebihan Pajak Masukan setiap masa pajak. Ketentuan ini berlaku untuk semua jenis kegiatan usaha, termasuk industri, perdagangan, dan jasa.

","transitional_provisions","(-)","sanctions","1. Pengusaha Kena Pajak yang tidak melakukan pembayaran kembali dikenai sanksi administrasi berupa bunga. 2. Surat Tagihan Pajak diterbitkan untuk Pengusaha Kena Pajak yang tidak memenuhi kewajiban pembayaran kembali.","revokes",[92],{"_93":94,"_95":96,"_36":97},"text","PMK No. 81/PMK.03/2010 tentang Saat Penghitungan dan Tata Cara Pembayaran Kembali Pajak Masukan yang Telah Dikreditkan dan Telah Diberikan Pengembalian Bagi Pengusaha Kena Pajak yang Mengalami Keadaan Gagal Berproduksi.","link","https://peraturan.bpk.go.id/Details/147941/pmk-no-81pmk032010","0facf283-b42f-4bba-8837-6a118d3fc98a","revoked_by",[100],{"_93":101,"_95":102,"_36":103},"PMK No. 18/PMK.03/2021 tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja di Bidang Pajak Penghasilan, Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah, serta Ketentuan Umum dan Tata Cara Perpajakan","https://peraturan.bpk.go.id/Details/162653/pmk-no-18pmk032021","773b9159-715a-4b2e-be49-3d134287ae40","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

\nNo.199, 2014 KEMENKEU. Tax. Calculation. Refund. Entrepreneur. Failed to Produce.
\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 31/PMK.03/2014
ON
TIME OF CALCULATION AND PROCEDURES FOR REFUNDING INPUT TAX THAT HAS BEEN CREDITED AND REFUNDED FOR TAXABLE ENTREPRENEURS WHO EXPERIENCE A FAILED TO PRODUCE CONDITION

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding the time of calculation and procedures for refunding Input Tax that has been credited and refunded for Taxable Entrepreneurs who experience a failed to produce condition, have been regulated in the Regulation of the Minister of Finance Number 81/PMK.03/2010;
that to provide legal certainty regarding the provisions concerning capital goods and crediting of Input Tax on the acquisition of

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