{"version":"1.0","provider_name":"Ikatan Konsultan Pajak Indonesia","provider_url":"https:\/\/ikpi.or.id\/en","title":"PMK Atur Restitusi Pendahuluan Tetap Dapat Diperiksa DJP - Ikatan Konsultan Pajak Indonesia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"KLF7vy59Kp\"><a href=\"https:\/\/ikpi.or.id\/en\/pmk-atur-restitusi-pendahuluan-tetap-dapat-diperiksa-djp\/\">PMK Atur Restitusi Pendahuluan Tetap Dapat Diperiksa DJP<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ikpi.or.id\/en\/pmk-atur-restitusi-pendahuluan-tetap-dapat-diperiksa-djp\/embed\/#?secret=KLF7vy59Kp\" width=\"600\" height=\"338\" title=\"&#8220;PMK Atur Restitusi Pendahuluan Tetap Dapat Diperiksa DJP&#8221; &#8212; Ikatan Konsultan Pajak Indonesia\" data-secret=\"KLF7vy59Kp\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>","thumbnail_url":"https:\/\/ikpi.or.id\/wp-content\/uploads\/2026\/05\/4D3A54EC-6FBF-49B9-ADA8-69ABAB03005F-compressed.jpeg","thumbnail_width":715,"thumbnail_height":476,"description":"Pemerintah menegaskan bahwa pemberian pengembalian pendahuluan kelebihan pembayaran pajak tidak menghapus kewenangan Direktorat Jenderal Pajak untuk melakukan pemeriksaan atas kewajiban perpajakan Wajib Pajak. Ketentuan tersebut diatur dalam PMK 28 Tahun 2026, khususnya pada Pasal 10."}