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ACCOUNT REPRESENTATIVE – KANTOR PELAYANAN PAJAK
2021
Peraturan Menteri Keuangan (PMK) NO. 45/PMK.01/2021, BN.2021/NO. 483, https:jdih.kemenkeu.go.id : 7 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Account Representative pada Kantor Pelayanan Pajak
ABSTRAK:	\n \n Bahwa sehubungan dengan penataan organisasi dan tata kerja pada instansi vertikal Direktorat Jenderal Pajak sebagaimana dimaksud dalam Permenkeu RI 210/PMK.01/2017 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Pajak sebagaimana telah diubah dengan Permenkeu RI 184/PMK.01/2020 tentang Perubahan atas Permenkeu RI 210/PMK.01/2017 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Pajak serta guna meningkatkan efektivitas dan optimalisasi pelaksanaan tugas Account Representative pada Kantor Pelayanan Pajak, perlu menetapkan kembali ketentuan mengenai tugas, tanggung jawab, syarat, dan jumlah Account Representative pada Kantor Pelayanan Pajak \n Pasal 17 ayat (3) UUD Tahun 1945, UU 39 Tahun 2008 (LN Tahun 2008 No.166, TLN No.4916), Perpres RI 57 Tahun 2020 (LN Tahun 2020 No.98), Permenkeu RI 210/PMK.01/2017 (BN Tahun 2017 No.1961) sebagaimana telah diubah dengan Permenkeu RI 184/PMK.01/2020 (BN Tahun 2020 No.1356), Permenkeu RI 176/PMK.01/2018 (BN Tahun 2018 No.1734), Permenkeu RI 217/PMK.01/2018 (BN Tahun 2018 No.1862) sebagaimana telah beberapa kali diubah, terakhir dengan Permenkeu RI 229/PMK.01/2019 (BN Tahun 2019 No.1745) \n pegawai yang menduduki jabatan Account Representative bertanggung jawab kepada pejabat pengawas yang menjadi atasan langsungnya. Pembagian wajib pajak atau wilayah kerja yang menjadi ruang lingkup tugas Account Representative ditetapkan oleh Kepala Kantor Pelayanan Pajak. Account Representative diangkat dan diberhentikan oleh Direktur Jenderal Pajak sesuai ketentuan peraturan perundang-undangan. Pegawai yang dapat diangkat sebagai Account Representative harus memenuhi persyaratan: berstatus sebagai Pegawai Negeri Sipil, masa kerja paling sedikit 2 (dua) tahun, pendidikan paling rendah Diploma III, pada saat diusulkan memiliki pangkat/golongan ruang paling rendah Pengatur (II/c). Jabatan dan peringkat jabatan bagi Account Representative mengacu pada Keputusan Menteri Keuangan mengenai jabatan dan peringkat bagi pelaksana di lingkungan Kementerian Keuangan. Pada saat Peraturan Menteri ini mulai berlaku, pegawai yang telah diangkat sebagai Account Representative sebelum Peraturan Menteri ini mulai berlaku, tetap menjabat dan diakui sebagai Account Representative serta melaksanakan tugas sesuai dengan Peraturan Menteri ini sampai dengan yang bersangkutan diangkat pada Jabatan Fungsional Pemeriksa Pajak atau Jabatan Fungsional Asisten Pemeriksa Pajak atau jabatan lainnya \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 05 Mei 2021. \n Pada saat Peraturan Menteri ini mulai berlaku, Permenkeu RI 79/PMK.01/2015 tentang Account Representative pada Kantor Pelayanan Pajak (Berita Negara Republik Indonesia Tahun 2015 Nomor 561), dicabut dan dinyatakan tidak berlaku \n 7 HLM \n \n

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