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 11 (UU No. 11 Tahun 2020)

(1)	Atas permohonan Wajib Pajak, kelebihan pembayaran pajak sebagaimana dimaksud dalam Pasal 17, Pasal 17B, Pasal 17C, atau Pasal 17D dikembalikan, dengan ketentuan bahwa apabila ternyata Wajib Pajak mempunyai utang pajak, langsung diperhitungkan untuk melunasi terlebih dahulu utang pajak tersebut.
(1a)	Kelebihan pembayaran pajak sebagai akibat adanya Surat Keputusan Keberatan, Surat Keputusan Pembetulan, Surat Keputusan Pengurangan Sanksi Administrasi, Surat Keputusan Penghapusan Sanksi Administrasi, Surat Keputusan Pengurangan Ketetapan Pajak, Surat Keputusan Pembatalan Ketetapan Pajak, dan Putusan Banding atau Putusan Peninjauan Kembali, serta Surat Keputusan Pemberian Imbalan Bunga dikembalikan kepada Wajib Pajak dengan ketentuan jika ternyata Wajib Pajak mempunyai utang pajak, langsung diperhitungkan untuk melunasi terlebih dahulu utang pajak tersebut.
(2)	Pengembalian kelebihan pembayaran pajak sebagaimana dimaksud pada ayat (1) dan ayat (1a) dilakukan paling lama 1 (satu) bulan sejak permohonan pengembalian kelebihan pembayaran pajak diterima sehubungan dengan diterbitkannya Surat Ketetapan Pajak Lebih Bayar sebagaimana dimaksud dalam Pasal 17 ayat (1), atau sejak diterbitkannya Surat Ketetapan Pajak Lebih Bayar sebagaimana dimaksud dalam Pasal 17 ayat (2) dan Pasal 17B, atau sejak diterbitkannya Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak sebagaimana dimaksud dalam Pasal 17C atau Pasal 17D, atau sejak diterbitkannya Surat Keputusan Keberatan, Surat Keputusan Pembetulan, Surat Keputusan Pengurangan Sanksi Administrasi, Surat Keputusan Penghapusan Sanksi Administrasi, Surat Keputusan Pengurangan Ketetapan Pajak, Surat Keputusan Pembatalan Ketetapan Pajak atau Surat Keputusan Pemberian Imbalan Bunga, atau sejak diterimanya Putusan Banding atau Putusan Peninjauan Kembali, yang menyebabkan kelebihan pembayaran pajak.
(3)	Apabila pengembalian kelebihan pembayaran pajak dilakukan setelah jangka waktu 1 (satu) bulan, Pemerintah memberikan imbalan bunga sebesar tarif bunga per bulanyang ditetapkan oleh Menteri Keuangan atas keterlambatan pengembalian kelebihan pembayaran pajak, dihitung sejak batas waktu penerbitan Surat Keputusan Pengembalian Kelebihan Pembayaran Pajak berakhir sampai dengan saat dilakukan pengembalian kelebihan dan diberikan paling lama 24 (dua puluh empat) bulan, serta bagian dari bulan dihitung penuh 1 (satu) bulan.
(3a)	Tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan sebagaimana dimaksud pada ayat (3) dihitung berdasarkan suku bunga acuan dibagi 12 (dua belas) yang berlaku pada tanggal dimulainya penghitungan imbalan bunga.
(4)	Tata cara penghitungan dan pengembalian kelebihan 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 11 (UU No. 11 Tahun 2020)

Penjelasan Pasal 11

Ayat (1)

Jika setelah dilakukan penghitungan jumlah pajak yang sebenarnya terutang dengan jumlah kredit pajak menunjukkan jumlah selisih lebih (jumlah kredit pajak lebih besar daripada jumlah pajak yang terutang) atau telah dilakukan pembayaran pajak yang seharusnya tidak terutang, Wajib Pajak berhak untuk meminta kembali kelebihan pembayaran pajak, dengan catatan Wajib Pajak tersebut tidak mempunyai utang pajak.

Dalam hal Wajib Pajak masih mempunyai utang pajak yang meliputi semua jenis pajak baik di pusat maupun cabang-cabangnya, kelebihan pembayaran tersebut harus diperhitungkan terlebih dahulu dengan utang pajak tersebut dan jika masih terdapat sisa lebih, dikembalikan kepada Wajib Pajak.

Ayat (1a)

Cukup jelas.

Ayat (2)

Untuk menjamin kepastian hukum bagi Wajib Pajak dan ketertiban administrasi, batas waktu pengembalian kelebihan pembayaran pajak ditetapkan paling lama 1 (satu) bulan :

a.	untuk Surat Ketetapan Pajak Lebih Bayar sebagaimana dimaksud dalam Pasal 17 ayat (1), dihitung sejak tanggal diterimanya permohonan tertulis tentang pengembalian kelebihan pembayaran pajak;
b.	untuk Surat Ketetapan Pajak Lebih Bayar sebagaimana dimaksud dalam Pasal 17 ayat (2) dan Pasal 17B, dihitung sejak tanggal penerbitan;
c.	untuk Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak sebagaimana dimaksud dalam Pasal 17C dan Pasal 17D, dihitung sejak tanggal penerbitan;
d.	untuk Surat Keputusan Keberatan, Surat Keputusan Pembetulan, Surat Keputusan Pengurangan Sanksi Administrasi, Surat Keputusan Penghapusan Sanksi Administrasi, Surat Keputusan Pengurangan Ketetapan Pajak, Surat Keputusan Pembatalan Ketetapan Pajak, atau Surat Keputusan Pemberian Imbalan Bunga, dihitung sejak tanggal penerbitan;
e.	untuk Putusan Banding dihitung sejak diterimanya Putusan Banding oleh Kantor Direktorat Jenderal Pajak yang berwenang melaksanakan putusan pengadilan; atau
f.	untuk Putusan Peninjauan Kembali dihitung sejak diterimanya Putusan Peninjauan Kembali oleh Kantor Direktorat Jenderal Pajak yang berwenang melaksanakan putusan pengadilan

sampai dengan saat diterbitkan Surat Keputusan Pengembalian Kelebihan Pembayaran Pajak.

Ayat (3)

Cukup jelas.

Ayat (3a)

Cukup jelas.

Ayat (4)

Cukup jelas.

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

Pasal 11 (UU No. 11 Tahun 2020)

Nomor Dokumen	Perihal	Tanggal Ditetapkan
244/PMK.03/2015	TATA CARA PENGHITUNGAN DAN PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK	29 December 2015
PER-7/PJ/2011	TATA CARA PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK	21 March 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 11 (Law No. 11 of 2020)

(1)	Top Taxpayer application, overpayment taxes as referred to in Article 17, Article 17B, Article 17C, or Article 17D is returned, provided that if it turns out to be Compulsory Tax has a tax debt, directly calculated to pay off tax debt first.
(1a)	Pros tax payments as a result Objection Decree, Rectification Decree, Decision Letter Reduction of Administrative Sanctions, Decree on the Abolition of Sanctions Administration, Tax Assessment Deduction Decree, Letter Decision on Cancellation of Tax Assessment, and Decision on Appeal or Judgment Reconsideration, as well as Decision Letter on Interest Compensation returned to the Taxpayer provided that if it turns out to be Compulsory Tax has a tax debt, directly calculated to pay off tax debt first.
(2)	Returns overpaid taxes as referred to in paragraphs (1) and (1a) shall be carried out at the latest 1 (one) month since the request for refund of overpaid tax received in connection with the issuance of an Over Tax Assessment Letter Pay as referred to in Article 17 paragraph (1), or since the issuance of the Overpaid Tax Assessment Letter as referred to in Article 17 paragraph (2) and Article 17B, or since the issuance of the Letter Decision on Preliminary Refund of Tax Excess as referred to in Article 17C or Article 17D, or since the issuance of the Letter Objection Decision, Rectification Decree, Decision Letter Reduction of Administrative Sanctions, Decree on the Abolition of Sanctions Administration, Tax Assessment Deduction Decree, Letter Tax Assessment Cancellation Decision or Granting Decree Interest Compensation, or since the receipt of the Appeals or Decisions Reconsideration, which causes tax overpayment.
(3)	If refund of overpaid taxes carried out after a period of 1 (one) month, the Government provides interest compensation at the rate of interest per month determined by the Minister Finance for delays in returning tax overpayments, calculated from the deadline for the issuance of the Return Decree Excess tax payment expires at the time it is made excess returns and given a maximum of 24 (twenty four) month, as well as part of the month is calculated in full 1 (one) month.
(3a)	Tariff interest per month determined by The Minister of Finance as referred to in paragraph (3) is calculated based on the reference interest rate divided by 12 (twelve) that applies to the start date of calculating the interest reward.
(4)	Arrange how to calculate and return the excess tax payments are regulated by or based on Ministerial Regulations Finance.

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

Article 11 (Law No. 11 of 2020)

Explanation Article 11

Paragraph (1)

If after calculating the actual amount of tax payable and the amount of tax credits it shows an excess amount (the amount of tax credits is greater than the amount of tax payable) or a tax payment that should not be payable has been made, the taxpayer has the right to request a return of the overpaid tax, by note that the taxpayer has no tax debt.

In the event that the taxpayer still has tax debt which includes all types of taxes both at the head office and its branches, the overpayment must be calculated in advance with the tax debt and if there is still excess, it is returned to the taxpayer.

Paragraph (1a)

Quite clear.

Paragraph (2)

To guarantee legal certainty for taxpayers and order administration, the deadline for returning tax overpayments stipulated no later than 1 (one) month :

a.	for Overpaid Tax Assessment Letter as referred to in Article 17 paragraph (1), calculated from the date receipt of a written request for refund of excess tax payment;
b.	for Overpaid Tax Assessment Letter as referred to in Article 17 paragraph (2) and Article 17B, is calculated since the date of issue;
c.	for Preliminary Return Decree Excess Tax as referred to in Article 17C and Article 17D, calculated from the date of issue;
d.	for Objection Decree, Decision Letter Correction, Decree on Reduction of Administrative Sanctions, Letter Decision on the Abolition of Administrative Sanctions, Decree on Reduction Tax Assessment, Tax Assessment Cancellation Decree, or Letter Decision on Giving Interest Rewards, calculated from the date of issuance;
e.	for The Appeal Decision shall be counted from the date of receipt Appeal Decision by the authorized Office of the Directorate General of Taxes carry out court decisions; or
f.	for The Judicial Review Decision is calculated since receipt of the Judicial Review Decision by the Office of the Directorate General Tax authorities are authorized to carry out court decisions

until the issuance of the Excess Refund Decree Tax Payment.

Paragraph (3)

Enough clear.

Paragraph (3a)

Enough clear.

Paragraph (4)

Self explanatory.

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

Article 11 (Law No. 11 of 2020)

Document Number	About	Date Set
244/PMK.03/2015	PROCEDURES FOR CALCULATION AND REFUND OF OVERPAYMENT OF TAX	29 November 2015
PER-7/PJ/2011	PROCEDURE FOR REFUND OF OVERPAYMENT OF TAX	21 February 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 11 (UU No. 11 Tahun 2020)

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

Pasal 11 (UU No. 11 Tahun 2020)

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

Pasal 11 (UU No. 11 Tahun 2020)

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 11 (Law No. 11 of 2020)

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

Article 11 (Law No. 11 of 2020)

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

Article 11 (Law No. 11 of 2020)

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