{"id":721,"date":"2026-01-07T15:30:28","date_gmt":"2026-01-07T15:30:28","guid":{"rendered":"https:\/\/parlemen.news\/?p=721"},"modified":"2026-01-07T15:31:27","modified_gmt":"2026-01-07T15:31:27","slug":"pmk-111-2025-berlaku-2026-djp-perkuat-pengawasan","status":"publish","type":"post","link":"https:\/\/parlemen.news\/?p=721","title":{"rendered":"Aturan Baru Menkeu Berlaku 2026, Wajib Pajak Masuk Pengawasan Ketat DJP"},"content":{"rendered":"\n

Jakarta<\/strong> \u2014 Menteri Keuangan<\/a> Purbaya Yudhi Sadewa resmi menerbitkan Peraturan Menteri Keuangan (PMK) Nomor 111 Tahun 2025 yang mengatur pengawasan kepatuhan wajib pajak. Aturan tersebut mulai berlaku efektif pada 1 Januari 2026.<\/p>\n\n\n\n

Dalam beleid tersebut, pemerintah memperkuat peran Direktorat Jenderal Pajak (DJP).<\/p>\n\n\n\n

Dalam mengawasi pemenuhan kewajiban perpajakan guna meningkatkan tingkat kepatuhan wajib pajak.<\/p>\n\n\n\n

Pasal 3 PMK Nomor 111 Tahun 2025 mengatur bahwa Direktorat Jenderal Pajak melakukan pengawasan melalui tiga skema.<\/p>\n\n\n\n

Yakni pengawasan terhadap wajib pajak terdaftar, pengawasan terhadap wajib pajak yang belum terdaftar.<\/p>\n\n\n\n

Serta pengawasan berbasis wilayah. Seluruh proses pengawasan berada di bawah kewenangan Direktur Jenderal Pajak<\/a>.<\/p>\n\n\n\n

Pasal 2 aturan tersebut menegaskan bahwa Direktorat Jenderal Pajak dapat mengawasi pemenuhan kewajiban perpajakan untuk memastikan wajib pajak mematuhi seluruh ketentuan peraturan perundang-undangan.<\/p>\n\n\n\n

PMK 111 : Aturan baru Kementerian Keuangan memberi kewenangan luas kepada Direktorat Jenderal Pajak untuk mengawasi wajib pajak terdaftar<\/h3>\n\n\n\n

Pengawasan mencakup berbagai jenis pajak, antara lain Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), Pajak Penjualan atas Barang Mewah (PPnBM), Bea Meterai, Pajak Bumi dan Bangunan (PBB), Pajak Penjualan, Pajak Karbo.<\/p>\n\n\n\n

Serta pajak lain yang diadministrasikan oleh Direktorat Jenderal Pajak.<\/p>\n\n\n\n

Selain itu, pengawasan juga meliputi pelaporan tempat kegiatan usaha.<\/p>\n\n\n\n

Termasuk Nomor Identitas Tempat Kegiatan Usaha, pelaporan usaha untuk dikukuhkan sebagai Pengusaha Kena Pajak (PKP).<\/p>\n\n\n\n

Serta pendaftaran objek PBB untuk sektor perkebunan, kehutanan, pertambangan, minyak dan gas bumi, panas bumi, mineral, batu bara, dan sektor lainnya.<\/p>\n\n\n\n

Ruang lingkup pengawasan juga mencakup pelaporan Surat Pemberitahuan Objek Pajak PBB, penyampaian Surat Pemberitahuan (SPT), pembayaran dan penyetoran pajak, pemotongan dan pemungutan pajak.<\/p>\n\n\n\n

Pembukuan atau pencatatan, serta kewajiban perpajakan lainnya.<\/p>\n\n\n\n

Dalam pelaksanaannya, DJP dapat meminta penjelasan atas data dan keterangan dari wajib pajak.<\/p>\n\n\n\n

Melakukan pembahasan, mengundang wajib pajak ke kantor pajak secara langsung maupun daring.<\/p>\n\n\n\n

Melakukan kunjungan lapangan, menyampaikan imbauan, memberikan teguran, serta meminta dokumen terkait penentuan harga transfer (transfer pricing<\/em>).<\/p>\n\n\n\n

DJP juga berwenang mengumpulkan data ekonomi wilayah, menerbitkan surat dalam rangka pengawasan, serta menjalankan kegiatan pendukung lain sesuai ketentuan perundang-undangan.<\/p>\n\n\n\n

Jika diperlukan, DJP dapat mengusulkan pengukuhan sebagai Pengusaha Kena Pajak.<\/p>\n\n\n\n

Mendaftarkan objek PBB, mengubah status wajib pajak, membatasi atau memblokir layanan publik tertentu, hingga melakukan pemeriksaan pajak.<\/p>\n\n\n\n

Pemerintah berharap penguatan mekanisme pengawasan ini dapat meningkatkan kepatuhan sukarela wajib pajak sekaligus memperkuat basis penerimaan negara dari sektor perpajakan.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jakarta \u2014 Menteri Keuangan Purbaya Yudhi Sadewa resmi menerbitkan Peraturan Menteri Keuangan (PMK) Nomor 111 Tahun 2025 yang mengatur pengawasan kepatuhan wajib pajak. Aturan tersebut mulai berlaku efektif pada 1 Januari 2026. Dalam beleid tersebut, pemerintah memperkuat peran Direktorat Jenderal Pajak (DJP). Dalam mengawasi pemenuhan kewajiban perpajakan guna meningkatkan tingkat kepatuhan wajib pajak. Pasal 3 […]<\/p>\n","protected":false},"author":4,"featured_media":722,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85,2],"tags":[197,234],"class_list":["post-721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi-2","category-nasional","tag-kementerian-keuangan","tag-pajak"],"yoast_head":"\nPMK 111\/2025 Berlaku 2026, DJP Perkuat Pengawasan<\/title>\n<meta name=\"description\" content=\"PMK Nomor 111 Tahun 2025 resmi berlaku mulai 1 Januari 2026. 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