Susunan dalam Satu Naskah Undang-Undang Republik Indonesia Nomor 6 Tahun 1983 tentang Ketentuan Umum Dan Tata Cara Perpajakan sebagaimana diubah terakhir dengan Undang-Undang Republik Indonesia Nomor 7 Tahun 2021
| (1) | Menteri Keuangan menentukan tanggal jatuh tempo pembayaran dan penyetoran pajak yang terutang untuk suatu saat atau Masa Pajak bagi masing-masing jenis pajak, paling lama 15 (lima belas) hari setelah saat terutangnya pajak atau berakhirnya Masa Pajak. |
| (2) | Kekurangan pembayaran pajak yang terutang berdasarkan Surat Pemberitahuan Tahunan Pajak Penghasilan harus dibayar lunas sebelum Surat Pemberitahuan Pajak Penghasilan disampaikan. |
| (2a) | Pembayaran atau penyetoran pajak sebagaimana dimaksud pada ayat (1), yang dilakukan setelah tanggal jatuh tempo pembayaran atau penyetoran pajak, dikenai sanksi administratif berupa bunga sebesar tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan yang dihitung sejak berakhirnya tanggal jatuh tempo pembayaran sampai dengan tanggal pembayaran, dan dikenakan paling lama 24 (dua puluh empat) bulan serta bagian dari bulan dihitung penuh 1 (satu) bulan. |
| (2b) | Atas pembayaran atau penyetoran pajak sebagaimana dimaksud pada ayat (2) yang dilakukan setelah tanggal jatuh tempo penyampaian Surat Pemberitahuan Tahunan, dikenai sanksi administratif berupa bunga sebesar tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan yang dihitung sejak berakhirnya batas waktu penyampaian Surat Pemberitahuan Tahunan sampai dengan tanggal pembayaran, dan dikenakan paling lama 24 (dua puluh empat) bulan serta bagian dari bulan dihitung penuh 1 (satu) bulan. |
| (2c) | Tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan sebagaimana dimaksud pada ayat (2a) dan ayat (2b) dihitung berdasarkan suku bunga acuan ditambah 5% (lima persen) dan dibagi 12 (dua belas) yang berlaku pada tanggal dimulainya penghitungan sanksi. |
| (3) | Surat Tagihan Pajak, Surat Ketetapan Pajak Kurang Bayar, serta Surat Ketetapan Pajak Kurang Bayar Tambahan, dan Surat Keputusan Keberatan, Surat Keputusan Pembetulan, Putusan Banding, serta Putusan Peninjauan Kembali, yang menyebabkan jumlah pajak yang harus dibayar bertambah, harus dilunasi dalam jangka waktu 1 (satu) bulan sejak tanggal diterbitkan. |
| (3a) | Bagi Wajib Pajak usaha kecil dan Wajib Pajak di daerah tertentu, jangka waktu pelunasan sebagaimana dimaksud pada ayat (3) dapat diperpanjang paling lama menjadi 2 (dua) bulan yang ketentuannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan. |
| (4) | Direktur Jenderal Pajak atas permohonan Wajib Pajak dapat memberikan persetujuan untuk mengangsur atau menunda pembayaran pajak termasuk kekurangan pembayaran sebagaimana dimaksud pada ayat (2) yang pelaksanaannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan. |
|
Nomor Dokumen |
Perihal |
Tanggal Ditetapkan |
|
242/PMK.03/2014 |
TATA CARA PEMBAYARAN DAN PENYETORAN PAJAK |
24 December 2014 |
|
18/PMK.03/2021 |
PELAKSANAAN UNDANG-UNDANG NOMOR 11 TAHUN 2020 TENTANG CIPTA KERJA DI BIDANG PAJAK PENGHASILAN, PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH, SERTA KETENTUAN UMUM DAN TATA CARA PERPAJAKAN |
17 February 2021 |
|
PER-148/PJ./2007 |
PELAKSANAAN MODUL PENERIMAAN NEGARA |
8 October 2007 |
Composition in One Text of the Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Tax Procedures as last amended by Law of the Republic of Indonesia Number 7 of 2021
| (1) | Minister Finance determines the due date payment and deposit of tax payable for a time or Tax Period for each type of tax, no longer than 15 (fifteen) days after the time the tax is due or the end of the Tax Period. |
| (2) | Disadvantages payment of taxes owed based on the Annual Income Tax Return must be paid paid off before the Income Tax Return is submitted. |
| (2a) | Payment or deposit of tax as referred to in paragraph (1), which is made after the due date of payment or deposit of tax, is subject to administrative sanctions in the form of interest at the interest rate per month determined by the Minister of Finance which is calculated from the end of the due date of payment until the date of payment , and is subject to a maximum of 24 (twenty four) months and part of the month is calculated as a full 1 (one) month. |
| (2b) | Payment or deposit of tax as referred to in paragraph (2) which is made after the due date for submission of Annual Tax Returns, is subject to administrative sanctions in the form of interest at the rate of interest per month stipulated by the Minister of Finance which is calculated from the end of the deadline for submission of Annual Tax Returns until payment date, and is subject to a maximum of 24 (twenty four) months and part of the month is calculated as a full 1 (one) month. |
| (2c) | Tariff interest per month determined by The Minister of Finance as referred to in paragraph (2a) and paragraph (2b) calculated based on the reference interest rate plus 5% (five percent) and divided by 12 (twelve) which applies on the date of commencement of the calculation sanctions. |
| (3) | Letters Tax Bills, Less Tax Assessment Letters Payment, as well as Additional Underpaid Tax Assessment Letters, and Letters Objection Decision, Correction Decision, Appeal Decision, and Judicial Review Decision, which causes the amount of tax that must be payable increases, must be paid within a period of 1 (one) month from the date of issue. |
| (3a) | Divide Small business taxpayers and taxpayers in certain areas, the settlement period as referred to in paragraph (3) can be extended to a maximum of 2 (two) months the provisions are regulated by or based on the Regulation of the Minister of Finance. |
| (4) | Director General of Taxes at the request of the Compulsory Taxes can give approval to repay or delay tax payments including the underpayment as referred to in paragraph (2) the implementation of which is regulated by or based on Minister of Finance Regulation. |
|
Document Number |
About |
Date Set |
|
242/PMK.03/2014 |
PROCEDURES FOR TAX PAYMENT AND DEPOSIT |
24 November 2014 |
|
18/PMK.03/2021 |
IMPLEMENTATION OF LAW NUMBER 11 OF 2020 REGARDING EMPLOYMENT CREATION IN THE FIELD OF INCOME TAX, VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS, AS WELL AS GENERAL PROVISIONS AND TAX PROCEDURE |
17 February 2021 |
|
PER-148/PJ./2007 |
IMPLEMENTATION OF STATE ACCEPTANCE MODULE |
8 October 2007 |