{"id":453,"date":"2024-08-13T03:04:12","date_gmt":"2024-08-13T03:04:12","guid":{"rendered":"https:\/\/agamanand.com\/?p=453"},"modified":"2024-08-13T03:24:11","modified_gmt":"2024-08-13T03:24:11","slug":"amendment-to-minister-of-finance-regulation-no-47-of-2024-strengthening-compliance-and-preventing-tax-avoidance","status":"publish","type":"post","link":"https:\/\/agamanand.com\/id\/amendment-to-minister-of-finance-regulation-no-47-of-2024-strengthening-compliance-and-preventing-tax-avoidance\/","title":{"rendered":"Perubahan Peraturan Menteri Keuangan Nomor 47 Tahun 2024: Penguatan Kepatuhan dan Pencegahan Penghindaran Pajak"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"453\" class=\"elementor elementor-453\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63302425 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"63302425\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e118826\" data-id=\"4e118826\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ab143a7 elementor-widget elementor-widget-heading\" data-id=\"5ab143a7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Perubahan Peraturan Menteri Keuangan Nomor 47 Tahun 2024: Penguatan Kepatuhan dan Pencegahan Penghindaran Pajak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-111dea42 elementor-widget elementor-widget-text-editor\" data-id=\"111dea42\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kantor Konsultan Pajak Bali, Agam Anand Konsultama<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b4d7d4d elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"2b4d7d4d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5d62013\" data-id=\"5d62013\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9b9cd9 elementor-widget elementor-widget-text-editor\" data-id=\"c9b9cd9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pada tanggal 6 Agustus 2024, pemerintah melalui Kementerian Keuangan mengesahkan <strong>Peraturan Menteri Keuangan (PMK) Nomor 47 Tahun 2024.<\/strong>Peraturan ini merupakan perubahan ketiga atas PMK Nomor 70\/PMK.03\/2017 tentang Petunjuk Teknis Akses Informasi Keuangan untuk Kepentingan Perpajakan. Perubahan ini bertujuan untuk memperkuat kepatuhan lembaga keuangan serta mencegah penghindaran pajak sesuai dengan standar pelaporan umum yang berlaku secara internasional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24c94bef elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"24c94bef\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7edd7117 elementor-widget elementor-widget-heading\" data-id=\"7edd7117\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Latar Belakang Perubahan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-153bd1e3 elementor-widget elementor-widget-text-editor\" data-id=\"153bd1e3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Peraturan ini diterbitkan untuk memberikan kepastian hukum bagi lembaga jasa keuangan dan entitas lainnya dalam melaporkan informasi keuangan yang diperlukan untuk kepentingan perpajakan. Selain itu, perubahan ini juga dimaksudkan untuk mengakomodasi ketentuan anti-penghindaran yang sebelumnya belum diatur secara khusus dalam PMK yang ada.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2110cb7\" data-id=\"2110cb7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55e90393 elementor-widget elementor-widget-image\" data-id=\"55e90393\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-4-1024x576.png\" class=\"attachment-large size-large wp-image-459\" alt=\"\" srcset=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-4-1024x576.png 1024w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-4-300x169.png 300w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-4-768x432.png 768w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-4-18x10.png 18w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-4.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-170cad29 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"170cad29\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-17943344\" data-id=\"17943344\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1bc2a90 elementor-widget elementor-widget-image\" data-id=\"1bc2a90\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-3-1024x576.png\" class=\"attachment-large size-large wp-image-458\" alt=\"\" srcset=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-3-1024x576.png 1024w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-3-300x169.png 300w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-3-768x432.png 768w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-3-18x10.png 18w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-3.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5f6422f3\" data-id=\"5f6422f3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46095995 elementor-widget elementor-widget-heading\" data-id=\"46095995\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Poin Penting dalam Perubahan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dfd8a24 elementor-widget elementor-widget-text-editor\" data-id=\"5dfd8a24\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><p><strong>Penambahan Pasal 10A:<\/strong>Lembaga keuangan kini dilarang melayani pembukaan rekening baru atau transaksi baru bagi individu atau entitas yang menolak mematuhi prosedur identifikasi sebagaimana diatur dalam Pasal 9. Larangan ini mencakup berbagai jenis transaksi seperti setoran, penarikan, dan transfer, kecuali transaksi yang sudah disepakati sebelumnya.<\/p><\/li><li><p><strong>Penghapusan Beberapa Pasal<\/strong>: Untuk menyelaraskan peraturan ini dengan ketentuan baru, beberapa pasal seperti Pasal 13, 14, 24A, dan lainnya dihapus. Hal ini dilakukan untuk memastikan bahwa peraturan ini fokus pada ketentuan yang lebih relevan dan spesifik.<\/p><\/li><li><p><strong>Penambahan Bab VA tentang Anti Penghindaran:<\/strong>Bab baru ini mengatur bahwa setiap orang, termasuk lembaga keuangan dan entitas lainnya, dilarang melakukan kesepakatan atau praktik yang bertujuan untuk menghindari kewajiban perpajakan. Direktorat Jenderal Pajak (DJP) diberi kewenangan untuk menentukan apakah suatu kesepakatan atau praktik tersebut dianggap sebagai penghindaran pajak, serta memperoleh informasi yang diperlukan untuk menegakkan ketentuan ini.<\/p><\/li><li><p><strong>Penguatan Ketentuan Teguran dan Pemeriksaan:<\/strong>Perubahan pada Pasal 32 dan 33 mengatur prosedur yang lebih jelas terkait teguran tertulis dan pemeriksaan bagi lembaga keuangan atau individu yang tidak memenuhi kewajiban sebagaimana diatur dalam peraturan ini. Jika ditemukan indikasi pelanggaran, DJP dapat melakukan pemeriksaan dan bahkan penyidikan atas dugaan tindak pidana perpajakan.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ef0b88b elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"7ef0b88b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5752e87\" data-id=\"5752e87\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45b4cb11 elementor-widget elementor-widget-heading\" data-id=\"45b4cb11\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Implikasi Bagi Lembaga Keuangan dan Wajib Pajak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6198d9a0 elementor-widget elementor-widget-text-editor\" data-id=\"6198d9a0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dengan berlakunya peraturan ini, lembaga keuangan diharapkan dapat lebih berhati-hati dan patuh dalam melaksanakan kewajiban perpajakan. Penguatan ketentuan anti-penghindaran juga menandakan komitmen pemerintah untuk mencegah praktik penghindaran pajak, terutama dalam konteks pertukaran informasi keuangan internasional. Bagi wajib pajak, penting untuk memahami bahwa upaya menghindari kewajiban pajak melalui cara-cara yang tidak sesuai dengan peraturan yang berlaku dapat berujung pada sanksi yang serius.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-da0a5d8\" data-id=\"da0a5d8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4df872e elementor-widget elementor-widget-image\" data-id=\"4df872e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-2-1024x576.png\" class=\"attachment-large size-large wp-image-457\" alt=\"\" srcset=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-2-1024x576.png 1024w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-2-300x169.png 300w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-2-768x432.png 768w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-2-18x10.png 18w, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/08\/untuk-pmk-2.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71225c7b elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"71225c7b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7f8eccd5\" data-id=\"7f8eccd5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-333cc735 elementor-widget elementor-widget-heading\" data-id=\"333cc735\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kesimpulan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-257045a0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"257045a0\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fd220ba elementor-widget elementor-widget-text-editor\" data-id=\"5fd220ba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Peraturan Menteri Keuangan Nomor 47 Tahun 2024 merupakan langkah strategis pemerintah untuk memperkuat kepatuhan perpajakan dan mencegah penghindaran pajak. Dengan adanya peraturan ini, diharapkan tercipta sistem perpajakan yang lebih transparan dan adil, sejalan dengan komitmen Indonesia terhadap standar pelaporan keuangan global.<\/p><p>Untuk informasi lebih lanjut atau jika Anda membutuhkan konsultasi terkait peraturan ini, tim kami di Agam Anand Konsultama siap membantu Anda. Hubungi kami melalui kontak yang tersedia di website ini.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-168ac34f elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"168ac34f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-405094d2\" data-id=\"405094d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-733e2592 wpr-logo-position-center elementor-widget elementor-widget-wpr-logo\" data-id=\"733e2592\" data-element_type=\"widget\" data-widget_type=\"wpr-logo.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\n\t\t\t<div class=\"wpr-logo elementor-clearfix\">\n\n\t\t\t\t\t\t\t\t<picture class=\"wpr-logo-image\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<source srcset=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/07\/LOGO-AGAM-ANAND-HD.png 1x, https:\/\/agamanand.com\/wp-content\/uploads\/2024\/07\/LOGO-AGAM-ANAND-HD.png 2x\">\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/07\/LOGO-AGAM-ANAND-HD.png\" alt=\"Konsultan_Pajak_Bali_Agam_Anand_Konsultama\">\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wpr-logo-url\" rel=\"home\" aria-label=\"Konsultan_Pajak_Bali_Agam_Anand_Konsultama\" href=\"https:\/\/agamanand.com\/id\/\"><\/a>\n\t\t\t\t\t\t\t\t\t<\/picture>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"wpr-logo-url\" rel=\"home\" aria-label=\"Konsultan_Pajak_Bali_Agam_Anand_Konsultama\" href=\"https:\/\/agamanand.com\/id\/\"><\/a>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b2284ca\" data-id=\"b2284ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-389c4c8f\" data-id=\"389c4c8f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e8df88c elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"1e8df88c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-46ee01cc\" data-id=\"46ee01cc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5dd51c1f elementor-widget elementor-widget-heading\" data-id=\"5dd51c1f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tentang Kami<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5db3036d elementor-widget elementor-widget-text-editor\" data-id=\"5db3036d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Agam Anand Konsultama berdedikasi untuk menyediakan layanan pajak dan akuntansi yang ahli. Tim kami menawarkan solusi yang dipersonalisasi untuk memastikan stabilitas dan pertumbuhan keuangan Anda. Hubungi kami untuk melihat bagaimana kami dapat membantu bisnis Anda berkembang.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e04425f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6e04425f\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">+6285 737 059 710<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">info@agamanand.com<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-map-marker-alt\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-2aab769\" data-id=\"2aab769\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4fe6b7dd elementor-widget elementor-widget-heading\" data-id=\"4fe6b7dd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Departments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ce85eb elementor-widget elementor-widget-heading\" data-id=\"4ce85eb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Who Are We<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47636baf elementor-widget elementor-widget-heading\" data-id=\"47636baf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Our Mission<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f72a137 elementor-widget elementor-widget-heading\" data-id=\"6f72a137\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Experience<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-289ad5ba\" data-id=\"289ad5ba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4723ad90 elementor-widget elementor-widget-heading\" data-id=\"4723ad90\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quick Links<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-382baa57 elementor-widget elementor-widget-heading\" data-id=\"382baa57\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/agamanand.com\/id\/\">Beranda<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27d23491 elementor-widget elementor-widget-heading\" data-id=\"27d23491\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/agamanand.com\/id\/news\/\">Berita<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-412fe018 elementor-widget elementor-widget-heading\" data-id=\"412fe018\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/agamanand.com\/id\/about-us\/\">Tentang Kami<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74710aa elementor-widget elementor-widget-heading\" data-id=\"74710aa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/agamanand.com\/id\/gallery\/\">Galeri<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46cc4210 elementor-widget elementor-widget-heading\" data-id=\"46cc4210\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/agamanand.com\/id\/services\/\">Jasa<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1af934e\" data-id=\"1af934e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c3247ab elementor-widget elementor-widget-heading\" data-id=\"7c3247ab\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Recent news<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13def33c wpr-grid-columns-1 wpr-grid-columns--tablet1 wpr-grid-columns--mobile1 wpr-item-styles-inner elementor-widget elementor-widget-wpr-grid\" data-id=\"13def33c\" data-element_type=\"widget\" data-widget_type=\"wpr-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"wpr-grid-filters elementor-clearfix wpr-grid-filters-sep-right\"><li class=\"wpr-pointer-none wpr-pointer-line-fx wpr-pointer-fx-none\"><span  data-filter=\"*\" class=\"wpr-grid-filters-item wpr-active-filter\">All Post<\/span><em class=\"wpr-grid-filters-sep\"><\/em><\/li><li class=\"wpr-pointer-none wpr-pointer-line-fx wpr-pointer-fx-none\"><span   data-ajax-filter=\"[\"category\",\"accounting-and-finance\"]\" data-filter=\".category-accounting-and-finance\">Accounting and Finance<\/span><em class=\"wpr-grid-filters-sep\"><\/em><\/li><li class=\"wpr-pointer-none wpr-pointer-line-fx wpr-pointer-fx-none\"><span   data-ajax-filter=\"[\"category\",\"entrepreneurship\"]\" data-filter=\".category-entrepreneurship\">Entrepreneurship<\/span><em class=\"wpr-grid-filters-sep\"><\/em><\/li><li class=\"wpr-pointer-none wpr-pointer-line-fx wpr-pointer-fx-none\"><span   data-ajax-filter=\"[\"category\",\"taxation\"]\" data-filter=\".category-taxation\">Taxation<\/span><em class=\"wpr-grid-filters-sep\"><\/em><\/li><li class=\"wpr-pointer-none wpr-pointer-line-fx wpr-pointer-fx-none\"><span   data-ajax-filter=\"[\"category\",\"uncategorized\"]\" data-filter=\".category-uncategorized\">Uncategorized<\/span><em class=\"wpr-grid-filters-sep\"><\/em><\/li><\/ul><section class=\"wpr-grid elementor-clearfix\" data-settings=\"{&quot;layout&quot;:&quot;list&quot;,&quot;stick_last_element_to_bottom&quot;:&quot;no&quot;,&quot;columns_desktop&quot;:&quot;1&quot;,&quot;gutter_hr&quot;:14,&quot;gutter_hr_mobile&quot;:14,&quot;gutter_hr_mobile_extra&quot;:14,&quot;gutter_hr_tablet&quot;:14,&quot;gutter_hr_tablet_extra&quot;:14,&quot;gutter_hr_laptop&quot;:14,&quot;gutter_hr_widescreen&quot;:14,&quot;gutter_vr&quot;:0,&quot;gutter_vr_mobile&quot;:0,&quot;gutter_vr_mobile_extra&quot;:0,&quot;gutter_vr_tablet&quot;:0,&quot;gutter_vr_tablet_extra&quot;:0,&quot;gutter_vr_laptop&quot;:0,&quot;gutter_vr_widescreen&quot;:0,&quot;animation&quot;:&quot;default&quot;,&quot;animation_duration&quot;:0.3,&quot;animation_delay&quot;:0.1,&quot;deeplinking&quot;:&quot;&quot;,&quot;filters_linkable&quot;:&quot;no&quot;,&quot;filters_default_filter&quot;:&quot;&quot;,&quot;filters_count&quot;:&quot;&quot;,&quot;filters_hide_empty&quot;:&quot;no&quot;,&quot;filters_animation&quot;:&quot;default&quot;,&quot;filters_animation_duration&quot;:0.3,&quot;filters_animation_delay&quot;:0.1,&quot;pagination_type&quot;:&quot;load-more&quot;,&quot;pagination_max_pages&quot;:6,&quot;media_align&quot;:&quot;left&quot;,&quot;media_width&quot;:35,&quot;media_distance&quot;:0,&quot;lightbox&quot;:{&quot;selector&quot;:&quot;.wpr-grid-image-wrap&quot;,&quot;iframeMaxWidth&quot;:&quot;60%&quot;,&quot;hash&quot;:false,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause&quot;:5000,&quot;progressBar&quot;:&quot;true&quot;,&quot;counter&quot;:&quot;true&quot;,&quot;controls&quot;:&quot;true&quot;,&quot;getCaptionFromTitleOrAlt&quot;:&quot;true&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;showThumbByDefault&quot;:&quot;&quot;,&quot;share&quot;:&quot;&quot;,&quot;zoom&quot;:&quot;true&quot;,&quot;fullScreen&quot;:&quot;true&quot;,&quot;download&quot;:&quot;true&quot;}}\"><article class=\"wpr-grid-item elementor-clearfix post-612 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized\"><div class=\"wpr-grid-item-inner\"><div class=\"wpr-grid-media-wrap wpr-effect-size-medium\" data-overlay-link=\"yes\"><div class=\"wpr-grid-image-wrap\" data-src=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/11\/GROWTH.png\" data-img-on-hover=\"\"  data-src-secondary=\"\"><img decoding=\"async\" data-no-lazy=\"1\" src=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/11\/GROWTH.png\" alt=\"INFO GRAFIS Sanksi Administrasi Pajak\" class=\"wpr-anim-timing-ease-default\"><\/div><div class=\"wpr-grid-media-hover wpr-animation-wrap\"><div class=\"wpr-grid-media-hover-bg  wpr-overlay-fade-in wpr-anim-size-large wpr-anim-timing-ease-default wpr-anim-transparency\" data-url=\"https:\/\/agamanand.com\/id\/info-grafis-sanksi-administrasi-pajak\/\"><\/div><\/div><\/div><div class=\"wpr-grid-item-below-content elementor-clearfix\"><h2 class=\"wpr-grid-item-title elementor-repeater-item-6ebf0db wpr-grid-item-display-block wpr-grid-item-align-left wpr-pointer-none wpr-pointer-line-fx wpr-pointer-fx-fade\"><div class=\"inner-block\"><a target=\"_self\"  href=\"https:\/\/agamanand.com\/id\/info-grafis-sanksi-administrasi-pajak\/\">INFO GRAFIS Sanksi Administrasi Pajak<\/a><\/div><\/h2><div class=\"wpr-grid-item-date elementor-repeater-item-28ce2a9 wpr-grid-item-display-inline wpr-grid-item-align-left\"><div class=\"inner-block\"><span>Juli 1, 2025<\/span><\/div><\/div><\/div><\/div><\/article><article class=\"wpr-grid-item elementor-clearfix post-601 post type-post status-publish format-standard has-post-thumbnail hentry category-accounting-and-finance\"><div class=\"wpr-grid-item-inner\"><div class=\"wpr-grid-media-wrap wpr-effect-size-medium\" data-overlay-link=\"yes\"><div class=\"wpr-grid-image-wrap\" data-src=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/11\/FINANCE-1.png\" data-img-on-hover=\"\"  data-src-secondary=\"\"><img decoding=\"async\" data-no-lazy=\"1\" src=\"https:\/\/agamanand.com\/wp-content\/uploads\/2024\/11\/FINANCE-1.png\" alt=\"Financial Clarity for Bigger Decisions\" class=\"wpr-anim-timing-ease-default\"><\/div><div class=\"wpr-grid-media-hover wpr-animation-wrap\"><div class=\"wpr-grid-media-hover-bg  wpr-overlay-fade-in wpr-anim-size-large wpr-anim-timing-ease-default wpr-anim-transparency\" data-url=\"https:\/\/agamanand.com\/id\/financial-clarity-for-bigger-decisions\/\"><\/div><\/div><\/div><div class=\"wpr-grid-item-below-content elementor-clearfix\"><h2 class=\"wpr-grid-item-title elementor-repeater-item-6ebf0db wpr-grid-item-display-block wpr-grid-item-align-left wpr-pointer-none wpr-pointer-line-fx wpr-pointer-fx-fade\"><div class=\"inner-block\"><a target=\"_self\"  href=\"https:\/\/agamanand.com\/id\/financial-clarity-for-bigger-decisions\/\">Financial Clarity for Bigger Decisions<\/a><\/div><\/h2><div class=\"wpr-grid-item-date elementor-repeater-item-28ce2a9 wpr-grid-item-display-inline wpr-grid-item-align-left\"><div class=\"inner-block\"><span>November 10, 2024<\/span><\/div><\/div><\/div><\/div><\/article><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6df4cb41 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"6df4cb41\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-24435026\" data-id=\"24435026\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-263fde75 elementor-widget elementor-widget-text-editor\" data-id=\"263fde75\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Agam Anand Konsultama<br \/>Kantor Konsultan Pajak Terpercaya di Bali. Mitra Andal Anda untuk Solusi Pajak.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1cdc8623 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"1cdc8623\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-135a3d93\" data-id=\"135a3d93\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5519eaf5 wpr-stt-btn-align-fixed wpr-stt-btn-align-fixed-right elementor-widget elementor-widget-wpr-back-to-top\" data-id=\"5519eaf5\" data-element_type=\"widget\" data-widget_type=\"wpr-back-to-top.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wpr-stt-wrapper\"><div class='wpr-stt-btn' data-settings='{&quot;animation&quot;:&quot;fade&quot;,&quot;animationOffset&quot;:&quot;0&quot;,&quot;animationDuration&quot;:&quot;200&quot;,&quot;fixed&quot;:&quot;fixed&quot;,&quot;scrolAnim&quot;:&quot;800&quot;}'><span class=\"wpr-stt-icon\"><svg class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64943a62 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"64943a62\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54e0e243\" data-id=\"54e0e243\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bc4c70 wpr-pc-btn-align-fixed wpr-pc-btn-align-fixed-right wpr-pc-btn-icon-right elementor-widget elementor-widget-wpr-phone-call\" data-id=\"3bc4c70\" data-element_type=\"widget\" data-widget_type=\"wpr-phone-call.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wpr-pc-wrapper\"><a href=\"tel:+6285737059710\" class=\"wpr-pc-btn\"><div class=\"wpr-pc-content\"><span class=\"wpr-pc-btn-icon\"><svg class=\"e-font-icon-svg e-fas-phone\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M493.4 24.6l-104-24c-11.3-2.6-22.9 3.3-27.5 13.9l-48 112c-4.2 9.8-1.4 21.3 6.9 28l60.6 49.6c-36 76.7-98.9 140.5-177.2 177.2l-49.6-60.6c-6.8-8.3-18.2-11.1-28-6.9l-112 48C3.9 366.5-2 378.1.6 389.4l24 104C27.1 504.2 36.7 512 48 512c256.1 0 464-207.5 464-464 0-11.2-7.7-20.9-18.6-23.4z\"><\/path><\/svg><\/span><\/div><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Amendment to Minister of Finance Regulation No. 47 of 2024: Strengthening Compliance and Preventing Tax Avoidance Tax Consultant Office Bali, Agam Anand Konsultama On August 6, 2024, the government, through the Ministry of Finance, enacted Minister of Finance Regulation (PMK) No. 47 of 2024. This regulation marks the third amendment to PMK No. 70\/PMK.03\/2017 concerning Technical Guidelines on Access to Financial Information for Tax Purposes. The amendment aims to strengthen the compliance of financial institutions and prevent tax avoidance in accordance with international common reporting standards. Background of the Amendment This regulation was issued to provide legal certainty for financial institutions and other entities in reporting financial information required for tax purposes. Additionally, this amendment seeks to accommodate anti-avoidance provisions that were previously not specifically addressed in existing PMK. Key Points of the Amendment Addition of Article 10A: Financial institutions are now prohibited from facilitating the opening of new accounts or conducting new transactions for individuals or entities that refuse to comply with the identification procedures outlined in Article 9. This prohibition includes various types of transactions such as deposits, withdrawals, and transfers, except for transactions that have been previously agreed upon. Removal of Several Articles: To align the regulation with the new provisions, several articles such as Articles 13, 14, and 24A, among others, have been removed. This was done to ensure that the regulation focuses on more relevant and specific provisions. Introduction of Chapter VA on Anti-Avoidance: This new chapter stipulates that any person, including financial institutions and other entities, is prohibited from engaging in agreements or practices aimed at avoiding tax obligations. The Directorate General of Taxes (DJP) is empowered to determine whether an agreement or practice constitutes tax avoidance and to obtain the necessary information to enforce these provisions. Strengthening of Warning and Examination Provisions: Amendments to Articles 32 and 33 clarify the procedures related to written warnings and examinations for financial institutions or individuals who fail to fulfill their obligations as stipulated in this regulation. If indications of violations are found, the DJP may conduct an examination and even initiate investigations into suspected tax crimes. Implications for Financial Institutions and Taxpayers With the enactment of this regulation, financial institutions are expected to be more cautious and compliant in fulfilling their tax obligations. The strengthening of anti-avoidance provisions also signals the government\u2019s commitment to preventing tax avoidance practices, particularly in the context of international financial information exchange. For taxpayers, it is important to understand that attempts to evade tax obligations through non-compliant means may result in serious penalties. Conclusion Minister of Finance Regulation No. 47 of 2024 represents a strategic step by the government to enhance tax compliance and prevent tax avoidance. With this regulation, it is hoped that a more transparent and fair tax system can be established, in line with Indonesia\u2019s commitment to global financial reporting standards. For further information or if you need consultation regarding this regulation, our team at Agam Anand Konsultama is ready to assist you. Contact us through the available channels on this website. About Us Agam Anand Konsultama is dedicated to providing expert tax and accounting services. Our team offers personalized solutions to ensure your financial stability and growth. Contact us to see how we can help your business thrive. +6285 737 059 710 info@agamanand.com Jl. Singasari Utara Utara No.77, Peguyangan, Kec. Denpasar Utara, Kota Denpasar, Bali 80115 Departments Who Are We Our Mission Experience Quick Links Home News About Us Gallery Services Recent news All Post Accounting and Finance Taxation Amendment to Minister of Finance Regulation No. 47 of 2024: Strengthening Compliance and Preventing Tax Avoidance August 13, 2024 NPWP 000 in e-Faktur 4.0, Reject Error ETAXSERVICE-40002? Here\u2019s What DJP Says August 8, 2024 Agam Anand KonsultamaTrusted Tax Consulting Office in Bali. Your Reliable Partner for Tax Solutions.<\/p>","protected":false},"author":1,"featured_media":456,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"_links":{"self":[{"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/posts\/453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/comments?post=453"}],"version-history":[{"count":7,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/posts\/453\/revisions"}],"predecessor-version":[{"id":465,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/posts\/453\/revisions\/465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/media\/456"}],"wp:attachment":[{"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/media?parent=453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/categories?post=453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/tags?post=453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}