[{"_1":2,"_122":-5,"_123":-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","febb117b-22f2-437c-8db4-a1e052887adf","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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":82,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Menteri Keuangan Nomor 240/PMK.03/2014 Tahun 2014 tentang Tata Cara Pelaksanaan Prosedur Persetujuan Bersama (Mutual Agreement Procedure)","short_title","Peraturan Menteri Keuangan (PMK) Nomor 240/PMK.03/2014","number","240/PMK.03/2014","year","2014","published_date","2014-12-22","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},"d2d49d5d-454e-4e68-886a-ddc0e0dc4c24","Tata Kelola Administrasi Publik","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Pelaksanaan Prosedur Persetujuan Bersama (Mutual Agreement Procedure)","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. 240/PMK.03/2014, BN.2014/NO.1352,jdih.kemenkeu.go.id : 16 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pelaksanaan Prosedur Persetujuan Bersama (Mutual Agreement Procedure)\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 22 Desember 2014. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 240/PMK.03/2014 ini mengatur tata cara pelaksanaan Prosedur Persetujuan Bersama (Mutual Agreement Procedure/MAP) dalam rangka penghindaran pajak berganda dan pencegahan pengelakan pajak. Latar belakang kebijakan ini adalah untuk melaksanakan ketentuan dalam Persetujuan Penghindaran Pajak Berganda (P3B) antara Indonesia dan negara mitra. Ketentuan substansial dalam peraturan ini mencakup pelaksanaan MAP oleh Direktur Jenderal Pajak dan Otoritas Pajak Negara Mitra, serta prosedur pengajuan permintaan pelaksanaan MAP oleh Wajib Pajak, Direktur Jenderal Pajak, atau Otoritas Pajak Negara Mitra. Peraturan ini juga mengatur hak dan kewajiban Wajib Pajak dalam negeri Indonesia terkait pelaksanaan MAP, termasuk kewajiban untuk menyampaikan informasi dan dokumen pendukung yang relevan.

","transitional_provisions","1. Dengan berlakunya Peraturan Menteri ini, terhadap permintaan pelaksanaan MAP yang telah diterima oleh Direktur Jenderal Pajak atau diajukan oleh Direktur Jenderal Pajak kepada Otoritas Pajak Negara Mitra atau Yurisdiksi Mitra sebelum berlakunya Peraturan Menteri ini dan belum diperoleh Persetujuan Bersama, dilakukan pemrosesan lebih lanjut berdasarkan Peraturan Menteri ini.","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PMK No. 49/PMK.03/2019 tentang Tata Cara Pelaksanaan Prosedur Persetujuan Bersama","link","https://peraturan.bpk.go.id/Details/128035/pmk-no-49pmk032019","386c12f9-ab26-4007-a953-d13b83175b5b","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
REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 240/PMK.03/2014
CONCERNING
PROCEDURES FOR IMPLEMENTING THE MUTUAL AGREEMENT PROCEDURE
(MUTUAL AGREEMENT PROCEDURE)

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on the provisions of Article 32A of Law Number 7 of 1983
concerning Income Tax as amended several times, most recently by
Law Number 36 of 2008, it is stipulated that the Government is authorized to
enter into agreements with the Governments of other countries in order to avoid
double taxation and prevent tax evasion;
that in accordance with the provisions in the Double Taxation Avoidance Agreement between
the Government of Indonesia and the government of partner countries or partner jurisdictions, it is regulated
regarding the Mutual Agreement

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