[{"_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","fede7449-d347-4fa6-a205-dae66b0b40d3","regulationData",{"_36":33,"_37":38,"_123":124,"_125":126},"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,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":93,"_94":95,"_102":103,"_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 144/PMK.06/2021 Tahun 2021 tentang Tata Cara Penghapusbukuan dan Penghapustagihan Piutang Lembaga Pembiayaan Ekspor Indonesia","short_title","Peraturan Menteri Keuangan (PMK) Nomor 144/PMK.06/2021","number","144/PMK.06/2021","year","2021","published_date","2021-10-22","effective_date","2021-10-25","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",[68,71],{"_6":69,"_55":70,"_57":-5},"193753c5-a731-40ce-a1e2-9283553b49dd","Utang, Piutang & Hibah Negara",{"_6":72,"_55":73,"_57":-5},"6eed5ed3-359c-4453-a0bd-cc3a5bab34a2","Kepabeanan & Perdagangan Internasional","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Tata Cara Penghapusbukuan dan Penghapustagihan Piutang Lembaga Pembiayaan Ekspor Indonesia","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2021
Peraturan Menteri Keuangan (PMK) NO. 144/PMK.06/2021, BN.2021/NO. 1190; https:jdih.kemenkeu.go.id : 17 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Penghapusbukuan dan Penghapustagihan Piutang Lembaga Pembiayaan Ekspor Indonesia
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 25 Oktober 2021. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 199/PMK.06/2018 tentang Tata Cara Penghapusbukuan dan Penghapustagihan Piutang Lembaga Pembiayaan Ekspor Indonesia.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini mengatur tentang tata cara penghapusbukuan dan penghapustagihan piutang Lembaga Pembiayaan Ekspor Indonesia (LPEI). Latar belakangnya adalah untuk menyempurnakan tata cara yang sebelumnya diatur dalam Peraturan Menteri Keuangan Nomor 199/PMK.06/2018.

\n\n

Ketentuan Substansial:

Peraturan ini mengatur kewenangan terkait penghapusbukuan piutang, yang meliputi Direktur Eksekutif dengan persetujuan Dewan Direktur, Dewan Direktur dengan persetujuan Menteri (dilimpahkan kepada Direktur Jenderal), dan Menteri. Batasan nilai piutang yang menunjukkan kewenangan penghapusan adalah nilai pokok piutang per debitor/nasabah. Wewenang penghapustagihan piutang dilaksanakan oleh Direktur Eksekutif setelah memperoleh persetujuan Dewan Direktur.

\n\n

Penghapusbukuan piutang dilakukan terhadap piutang macet yang telah dilakukan upaya restrukturisasi namun tetap tidak tertagih, dan tidak disebabkan oleh kesalahan penyaluran. Rencana penghapusbukuan piutang harus dituangkan dalam RKAT. LPEI harus melakukan upaya penagihan secara terus menerus atas piutang yang telah dihapusbukukan sebelum piutang tersebut dihapus tagih.

\n\n

Piutang yang dapat dihapustagihkan adalah piutang yang telah dihapusbukukan, telah dilakukan upaya penagihan selama 10 tahun sejak dihapusbukukan dan tetap tidak tertagih, perkiraan biaya tagih lebih besar dibandingkan dengan hasil tagih, tidak terkait dengan kasus hukum yang masih berjalan, tidak ada lagi potensi pemulihan, telah dilakukan audit khusus, dan telah dimasukkan dalam RKAT tahun berjalan.

\n\n

Dewan Direktur melakukan pemantauan perkembangan pembiayaan bermasalah LPEI setiap bulan dan menyampaikan laporan kepada Menteri secara triwulanan. Direktur Eksekutif menyampaikan laporan pelaksanaan penghapusbukuan dan/atau penghapustagihan kepada Dewan Direktur dan Menteri secara triwulanan.

","transitional_provisions","1. Permohonan Penghapusbukuan dan/atau Penghapustagihan yang telah diajukan dan belum mendapat persetujuan, dilanjutkan prosesnya berdasarkan Peraturan Menteri ini.\n2. Keputusan Penghapusbukuan yang telah ditetapkan berdasarkan Peraturan Menteri Keuangan Nomor 199/PMK.06/2018 tentang Tata Cara Penghapusbukuan dan Penghapustagihan Piutang Lembaga Pembiayaan Ekspor Indonesia, dinyatakan tetap sah dan berlaku.","sanctions","(-)","revokes",[96],{"_97":98,"_99":100,"_36":101},"text","PMK No. 199/PMK.06/2018 tentang Tata Cara Penghapusbukuan Dan Penghapus Tagihan Piutang Lembaga Pembiayaan Ekspor Indonesia","link","https://peraturan.bpk.go.id/Details/113713/pmk-no-199pmk062018","db5fae8e-bdca-4e6e-a15d-e1ce1c557c60","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
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 144/PMK.06/2021
CONCERNING
PROCEDURES FOR WRITE-OFF AND WRITE-OFF OF
ACCOUNTS RECEIVABLE OF INDONESIA EXPORT FINANCE AGENCY

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that based on the Regulation of the Minister of \nFinance Number 199/PMK.06/2018 concerning Procedures for Write-off\nand Write-Off of Accounts Receivable of the Export \nFinance Agency\nof Indonesia, the procedures for\nwrite-off and write-off of accounts receivable of the Export\nFinance Agency of Indonesia have been regulated;
that to improve the procedures for write-off\nand write-off of accounts receivable of the Export \nFinance Agency\nof Indonesia, it is necessary to replace the Regulation of the Minister\nof Finance Number 199/PMK.06/2018 concerning Procedures for\nWrite-off and Write-Off of

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