Konsolidasi KUP

INDONESIA VERSION
ENGLISH VERSION

DETAILS

Pasal 1

Pasal 2 Pasal 2A Pasal 3 Pasal 4 Pasal 5 Pasal 6 Pasal 7 Pasal 8 Pasal 9 Pasal 10 Pasal 11

Pasal 12 Pasal 13 Pasal 13A Pasal 14 Pasal 15 Pasal 16 Pasal 17 Pasal 17A Pasal 17B Pasal 17C Pasal 17D Pasal 17E

Pasal 18 Pasal 19 Pasal 20 Pasal 20A Pasal 21 Pasal 22 Pasal 23 Pasal 24

Pasal 25 Pasal 26 Pasal 26A Pasal 27 Pasal 27A Pasal 27B Pasal 27C

Pasal 28 Pasal 29 Pasal 29A Pasal 30 Pasal 31

Pasal 32 Pasal 32A Pasal 33 Pasal 34 Pasal 35 Pasal 35A Pasal 36 Pasal 36A Pasal 36B Pasal 36C Pasal 36D Pasal 37 Pasal 37A

Pasal 38 Pasal 39 Pasal 39A Pasal 40 Pasal 41 Pasal 41A Pasal 41B Pasal 41C Pasal 42 Pasal 43

Pasal 43A Pasal 44 Pasal 44A Pasal 44B Pasal 44C Pasal 44D

Pasal 44E

Pasal 45 Pasal 46 Pasal 47 Pasal 47A

Pasal 48 Pasal 49 Pasal 50

Konsolidasi Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan

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

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 10 (UU No. 28 Tahun 2007)

(1)	Wajib Pajak wajib membayar atau menyetor pajak yang terutang dengan menggunakan Surat Setoran Pajak ke kas negara melalui tempat pembayaran yang diatur dengan atau berdasarkan Peraturan Menteri Keuangan.
(1a)	Surat Setoran Pajak sebagaimana dimaksud pada ayat (1) berfungsi sebagai bukti pembayaran pajak apabila telah disahkan oleh Pejabat kantor penerima pembayaran yang berwenang atau apabila telah mendapatkan validasi, yang ketentuannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan.
(2)	Tata cara pembayaran, penyetoran pajak, dan pelaporannya serta tata cara mengangsur dan menunda pembayaran pajak diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 10 (UU No. 28 Tahun 2007)

Penjelasan Pasal 10

Ayat (1)

Cukup jelas.

Ayat (1a)

Cukup jelas.

Ayat (2)

Adanya tata cara pembayaran pajak, penyetoran pajak, dan pelaporannya, serta tata cara mengangsur dan menunda pembayaran pajak yang diatur dengan atau berdasarkan Peraturan Menteri Keuangan diharapkan dapat mempermudah pelaksanaan pembayaran pajak dan administrasinya.

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 10 (UU No. 28 Tahun 2007)

Nomor Dokumen	Perihal	Tanggal Ditetapkan
242/PMK.03/2014	TATA CARA PEMBAYARAN DAN PENYETORAN PAJAK	24 December 2014
PER-09/PJ/2020	BENTUK, ISI, DAN TATA CARA PENGISIAN SURAT SETORAN PAJAK	30 April 2020
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-25/PJ/2011	BENTUK DAN TATA CARA PENGGUNAAN TEMPLATE SURAT SETORAN PAJAK DALAM BAHASA INGGRIS	26 August 2011

DETAILS

Article 1

Article 2 Article 2A Article 3 Article 4 Article 5 Article 6 Article 7 Article 8 Article 9 Article 10 Article 11

Article 12 Article 13 Article 13A Article 14 Article 15 Article 16 Article 17 Article 17A Article 17B Article 17C Article 17D Article 17E

Article 18 Article 19 Article 20 Article 20A Article 21 Article 22 Article 23 Article 24

Article 25 Article 26 Article 26A Article 27 Article 27A Article 27B Article 27C

Article 28 Article 29 Article 29A Article 30 Article 31

Article 32 Article 32A Article 33 Article 34 Article 35 Article 35A Article 36 Article 36A Article 36B Article 36C Article 36D Article 37 Article 37A

Article 38 Article 39 Article 39A Article 40 Article 41 Article 41A Article 41B Article 41C Article 42 Article 43

Article 43A Article 44 Article 44A Article 44B Article 44C Article 44D

Article 44E

Article 45 Article 46 Article 47 Article 47A

Article 48 Article 49 Article 50

Consolidation of General Provisions and Tax Procedures Act

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

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT SUBJECT TO TAX, RETURN, AND PROCEDURE FOR TAX PAYMENT

Article 10 (Law No. 28 of 2007)

(1)	Required Taxes are obliged to pay or deposit taxes payable by using a Tax Deposit Letter to the state treasury through a place of payment regulated by or based on the Regulations Minister of Finance.
(1a)	Letters Tax deposit as referred to in paragraph (1) serves as proof of tax payment if it has authorized by the official of the authorized payment recipient office or if it has received validation, the provisions of which are regulated by or based on the Regulation of the Minister of Finance.
(2)	Arrange method of payment, deposit of taxes, and reporting as well as procedures for installments and deferring tax payments regulated by or based on the Regulation of the Minister of Finance.

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT SUBJECT TO TAX, RETURN, AND PROCEDURE FOR TAX PAYMENT

Article 10 (Law No. 28 of 2007)

Explanation Article 10

Paragraph (1)

Quite clear.

Paragraph (1a)

Quite clear.

Paragraph (2)

There are procedures for paying taxes, depositing taxes, and reporting them, as well as procedures for installments and postponing regulated tax payments with or based on the Regulation of the Minister of Finance is expected to be able to facilitating the implementation of tax payments and administration

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT SUBJECT TO TAX, RETURN, AND PROCEDURE FOR TAX PAYMENT

Article 10 (Law No. 28 of 2007)

Document Number	About	Date Set
242/PMK.03/2014	PROCEDURES FOR TAX PAYMENT AND DEPOSIT	24 November 2014
PER-09/PJ/2020	FORM, CONTENT, AND PROCEDURES FOR FILLING IN THE TAX DEPOSIT FORM	April 30, 2020
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-25/PJ/2011	FORM AND PROCEDURES FOR USE OF THE ENGLISH LANGUAGE TAX DEPOSIT TEMPLATE	26 July 2011

Konsolidasi Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 10 (UU No. 28 Tahun 2007)

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 10 (UU No. 28 Tahun 2007)

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 10 (UU No. 28 Tahun 2007)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT SUBJECT TO TAX, RETURN, AND PROCEDURE FOR TAX PAYMENT

Article 10 (Law No. 28 of 2007)

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT SUBJECT TO TAX, RETURN, AND PROCEDURE FOR TAX PAYMENT

Article 10 (Law No. 28 of 2007)

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT SUBJECT TO TAX, RETURN, AND PROCEDURE FOR TAX PAYMENT

Article 10 (Law No. 28 of 2007)

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