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 III PENETAPAN DAN KETETAPAN PAJAK

Pasal 14 (UU No. 7 Tahun 2021)

(1)

Direktur Jenderal Pajak dapat menerbitkan Surat Tagihan Pajak apabila:

Pajak Penghasilan dalam tahun berjalan tidak atau kurang dibayar;

dari hasil penelitian terdapat kekurangan pembayaran pajak sebagai akibat salah tulis dan/atau salah hitung;

Wajib Pajak dikenai sanksi administrasi berupa denda dan/atau bunga;

pengusaha yang telah dikukuhkan sebagai Pengusaha Kena Pajak, tetapi tidak membuat faktur pajak atau terlambat membuat faktur pajak;

pengusaha yang telah dikukuhkan sebagai Pengusaha Kena Pajak yang tidak mengisi faktur pajak secara lengkap sebagaimana dimaksud dalam Pasal 13 ayat (5) dan ayat (6) Undang-Undang Pajak Pertambahan Nilai 1984 dan perubahannya, selain identitas pembeli Barang Kena Pajak atau penerima Jasa Kena Pajak serta nama dan tanda tangan sebagaimana dimaksud dalam Pasal 13 ayat (5) huruf b, huruf c dan huruf h Undang-Undang Pajak Pertambahan Nilai 1984 dan perubahannya dalam hal penyerahan dilakukan oleh Pengusaha Kena Pajak pedagang eceran;

Dihapus;

terdapat imbalan bunga yang seharusnya tidak diberikan kepada Wajib Pajak, dalam hal:

1.	diterbitkan keputusan;
2.	diterima putusan; atau
3.	ditemukan data atau informasi,

yang menunjukkan adanya imbalan bunga yang seharusnya tidak diberikan kepada Wajib Pajak; atau

terdapat jumlah pajak yang tidak atau kurang dibayar dalam jangka waktu sesuai dengan persetujuan untuk mengangsur atau menunda pembayaran pajak sebagaimana dimaksud dalam Pasal 9 ayat (4).

(2)

Surat Tagihan Pajak sebagaimana dimaksud pada ayat (1) mempunyai kekuatan hukum yang sama dengan surat ketetapan pajak.

(3)

Jumlah kekurangan pajak yang terutang dalam Surat Tagihan Pajak sebagaimana dimaksud pada ayat (1) huruf a dan huruf b ditambah dengan sanksi administrasi berupa bunga sebesar tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan, dihitung sejak saat terutangnya pajak atau berakhirnya Masa Pajak, bagian Tahun Pajak, atau Tahun Pajak sampai dengan diterbitkannya Surat Tagihan Pajak, dan dikenakan paling lama 24 (dua puluh empat) bulan serta bagian dari bulan dihitung penuh 1 (satu) bulan.

(4)

Terhadap pengusaha atau Pengusaha Kena Pajak sebagaimana dimaksud pada ayat (1) huruf d atau huruf e masing-masing, selain wajib menyetor pajak yang terutang, dikenai sanksi administrasi berupa denda sebesar 1% (satu persen) dari Dasar Pengenaan Pajak.

(5)

Dihapus.

(5a)

Tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan sebagaimana dimaksud pada ayat (3) dihitung berdasarkan suku bunga acuan ditambah 5% (lima persen) dan dibagi 12 (dua belas) yang berlaku pada tanggal dimulainya penghitungan sanksi.

(5b)

Surat Tagihan Pajak diterbitkan paling lama 5 (lima) tahun setelah saat terutangnya pajak atau berakhirnya Masa Pajak, bagian Tahun Pajak, atau Tahun Pajak.

(5c)

Dikecualikan dari ketentuan jangka waktu penerbitan sebagaimana dimaksud pada ayat (5b):

a.	Surat Tagihan Pajak atas sanksi administrasi sebagaimana dimaksud dalam Pasal 19 ayat (1) diterbitkan paling lama sesuai dengan daluwarsa penagihan Surat Ketetapan Pajak Kurang Bayar serta Surat Ketetapan Pajak Kurang Bayar Tambahan, dan Surat Keputusan Pembetulan, Surat Keputusan Keberatan, Putusan Banding, serta Putusan Peninjauan Kembali, yang menyebabkan jumlah pajak yang masih harus dibayar bertambah;
b.	Surat Tagihan Pajak atas sanksi administrasi sebagaimana dimaksud dalam Pasal 25 ayat (9) dapat diterbitkan paling lama 5 (lima) tahun sejak tanggal penerbitan Surat Keputusan Keberatan, apabila Wajib Pajak tidak mengajukan upaya banding; dan
c.	Surat Tagihan Pajak atas sanksi administrasi sebagaimana dimaksud dalam Pasal 27 ayat (5d) dapat diterbitkan paling lama dalam jangka waktu 5 (lima) tahun sejak tanggal Putusan Banding diucapkan oleh hakim Pengadilan Pajak dalam sidang terbuka untuk umum.

(6)

Tata cara penerbitan Surat Tagihan Pajak diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 14 (UU No. 7 Tahun 2021)

HPP KUP

Penjelasan Pasal 14

Ayat (1)

Cukup jelas.

Ayat (2)

Surat Tagihan Pajak menurut ayat ini disamakan kekuatan hukumnya dengan surat ketetapan pajak sehingga dalam hal penagihannya dapat juga dilakukan dengan Surat Paksa.

Ayat (3)

Cukup jelas.

Ayat (4)

Cukup jelas.

Ayat (5)

Dihapus.

Ayat (5a)

Cukup jelas.

Ayat (5b)

Cukup jelas.

Ayat (5c)

Cukup jelas.

Ayat (6)

Cukup jelas.

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 14 (UU No. 7 Tahun 2021)

Nomor Dokumen	Perihal	Tanggal Ditetapkan
PER-29/PJ/2013	BENTUK DAN ISI NOTA PENGHITUNGAN, BENTUK DAN ISI SURAT KETETAPAN PAJAK SERTA BENTUK DAN ISI SURAT TAGIHAN PAJAK ATAS PAJAK PENJUALAN BAGI KONTRAKTOR PERJANJIAN KARYA PENGUSAHAAN PERTAMBANGAN BATUBARA GENERASI I	26 August 2013
SE-22/PJ/2015	TATA CARA PENERBITAN KEMBALI SURAT KETETAPAN PAJAK KURANG BAYAR, SURAT KETETAPAN PAJAK KURANG BAYAR TAMBAHAN, DAN/ATAU SURAT TAGIHAN PAJAK	25 March 2015
183/PMK.03/2015	PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 145/PMK.03/2012 TENTANG TATA CARA PENERBITAN SURAT KETETAPAN PAJAK DAN SURAT TAGIHAN PAJAK	30 September 2015
PER-05/PJ/2022	BENTUK DAN ISI NOTA PENGHITUNGAN, SURAT KETETAPAN PAJAK, SERTA SURAT TAGIHAN PAJAK	24 May 2022
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
145/PMK.03/2012	TATA CARA PENERBITAN SURAT KETETAPAN PAJAK DAN SURAT TAGIHAN PAJAK.	25 September 2012
PER-29/PJ/2011	TATA CARA PENERBITAN SURAT KETETAPAN PEMBAYARAN PAJAK PENGHASILAN MINYAK BUMI DAN GAS BUMI DAN SURAT KETERANGAN PEMBAYARAN PAJAK PENGHASILAN MINYAK BUMI DAN GAS BUMI SEMENTARA	19 September 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 III TAX DETERMINATION AND PROVISION

Article 14 (Law No. 7 of 2021)

(1)

Director The General of Taxes can issue a Tax Collection Letter if:

Tax Income in the current year is not or underpaid;

from research result there is a tax underpayment as a result of a typo and/or miscalculated;

Required Taxes are subject to administrative sanctions in the form of fines and/or interest;

entrepreneur which has confirmed as a Taxable Entrepreneur, but does not make an invoice taxes or late making a tax invoice;

entrepreneur which has confirmed as a Taxable Entrepreneur who does not fill out a tax invoice in full as referred to in Article 13 paragraph (5) and paragraph (6) Value Added Tax Law 1984 and its amendments, apart from identity of the buyer of Taxable Goods or the recipient of Taxable Services as well name and signature as referred to in Article 13 paragraph (5) letter b, letter c and letter h of the Value Added Tax Act 1984 and its changes in the event that the delivery is carried out by the Subject Entrepreneur Retailer tax;

Removed;

exists interest compensation that should not be given to taxpayers, in thing:

1.	published decision;
2.	accepted decision; or
3.	found data or information,

which indicates the existence of interest rewards that should not be given to Taxpayers; or

exists the tax amount unpaid or underpaid within the timeframe in accordance with the agreement to repay or delay the payment of taxes as intended in Article 9 paragraph (4).

(2)

Letters Tax Bill as referred to in paragraph (1) has the same legal force as a decree tax.

(3)

Amount tax shortfall payable in Letters Tax Collection as referred to in paragraph (1) letter a and letter b coupled with administrative sanctions bin the form of interest equal to the interest rate per month stipulated by the Minister of Finance, calculated from the time tax payable or the end of the Tax Period, part of the Tax Year, or Tax Year up to the issuance of the Tax Collection Letter, and imposed for a maximum of 24 (twenty four) months and part of month is calculated in full 1 (one) month.

(4)

Against entrepreneur or Taxable Entrepreneur as referred to in paragraph (1) letter d or letter e respectively, In addition to being obliged to pay the tax payable, it is subject to administrative sanctions in the form of a fine of 1% (one percent) of the Basic Tax Imposition.

(5)

Removed.

(5a)

Tariff interest per month determined by The Minister of Finance as referred to in paragraph (3) is calculated based on the reference interest rate plus 5% (five percent) and divided by 12 (twelve) which took effect on the date of commencement of the calculation of sanctions.

(5b)

Letters Tax invoices are issued no later than 5 (five) years after the time the tax becomes payable or the term ends Tax, part of the Tax Year, or the Tax Year.

(5c)

Excluded from the provisions of the issuance period as referred to in paragraph (5b):

a.	Letters Top Tax Bill administrative sanction as referred to in Article 19 paragraph (1) issued no later than the expiration date of the Billing Letter Underpaid Tax Assessments and Underpaid Tax Assessment Letters Supplement, and Correction Decree, Objection Decision Letter, The Appeal Decision, as well as the Judicial Review Decision, which caused the amount of tax accrued to be paid increases;
b.	Letters Top Tax Bill administrative sanction as referred to in Article 25 paragraph (9) can issued no later than 5 (five) years from the date of issuance of the Letter Objection Decision, if the Taxpayer does not file an effort appeal; and
c.	Letters Tax Bill on sanctions administration as referred to in Article 27 paragraph (5d) can issued no later than 5 (five) years from the date The Appeal Decision is pronounced by the Tax Court judge in court open to the public.

(6)

Arrange the method for issuing Tax Collection Letters is regulated by or based on Regulation of the Minister of Finance.

CHAPTER III TAX DETERMINATION AND PROVISION

Article 14 (Law No. 7 of 2021)

HPP KUP

Explanation Article 14

Paragraph (1)

Quite clear.

Paragraph (2)

According to this paragraph, the Tax Collection Letter has the same legal force as tax assessment letter so that in terms of billing it can also be carried out with a Forced Letter.

Paragraph (3)

Self explanatory.

Paragraph (4)

Quite clear.

Paragraph (5)

Deleted.

Paragraph (5a)

Self explanatory.

Paragraph (5b)

Self explanatory.

Paragraph (5c)

Self explanatory.

Paragraph (6)

Self explanatory.

CHAPTER III TAX DETERMINATION AND PROVISION

Article 14 (Law No. 7 of 2021)

Document Number	About	Date Set
PER-29/PJ/2013	FORM AND CONTENT OF COLLECTION NOTES, FORM AND CONTENTS OF TAX APPOINTMENTS AND FORM AND CONTENTS OF TAX BILLING FOR SALES TAX FOR CONTRACTORS OF GENERATION I COAL MINING ENTERPRISE WORKS AGREEMENT	26 August 2013
SE-22/PJ/2015	PROCEDURE FOR REI amsuance of underpaid tax assessments, additional underpaid tax assessments, and/or tax collection notes	25 February 2015
183/PMK.03/2015	AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 145/PMK.03/2012 CONCERNING PROCEDURES FOR ISSUING TAX APPOINTMENTS AND TAX COLLECTIONS	30 September 2015
PER-05/PJ/2022	FORM AND CONTENTS OF COLLECTION NOTES, TAX APPOINTMENT LETTER, AND TAX BILLING LISTS	24 May 2022
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
145/PMK.03/2012	PROCEDURES FOR ISSUING TAX APPEARANCE AND TAX BILLING.	25 September 2012
PER-29/PJ/2011	PROCEDURES FOR ISSUING PROVISIONAL OIL AND GAS INCOME TAX PAYMENT DETERMINATION AND PROVISIONAL OIL AND GAS INCOME TAX PAYMENT CERTIFICATE	19 September 2011

Konsolidasi Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 14 (UU No. 7 Tahun 2021)

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 14 (UU No. 7 Tahun 2021)

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 14 (UU No. 7 Tahun 2021)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER III TAX DETERMINATION AND PROVISION

Article 14 (Law No. 7 of 2021)

CHAPTER III TAX DETERMINATION AND PROVISION

Article 14 (Law No. 7 of 2021)

CHAPTER III TAX DETERMINATION AND PROVISION

Article 14 (Law No. 7 of 2021)

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