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) | Direktur Jenderal Pajak, setelah melakukan pemeriksaan, menerbitkan Surat Ketetapan Pajak Lebih Bayar apabila jumlah kredit pajak atau jumlah pajak yang dibayar lebih besar daripada jumlah pajak yang terutang. |
| (2) | Berdasarkan permohonan Wajib Pajak, Direktur Jenderal Pajak, setelah meneliti kebenaran pembayaran pajak, menerbitkan Surat Ketetapan Pajak Lebih Bayar apabila terdapat pembayaran pajak yang seharusnya tidak terutang, yang ketentuannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan. |
| (3) | Surat Ketetapan Pajak Lebih Bayar masih dapat diterbitkan lagi apabila berdasarkan hasil pemeriksaan dan/atau data baru ternyata pajak yang lebih dibayar jumlahnya lebih besar daripada kelebihan pembayaran pajak yang telah ditetapkan. |
| a. | Pajak Penghasilan apabila jumlah kredit pajak lebih besar daripada jumlah pajak yang terutang; |
| b. | Pajak Pertambahan Nilai apabila jumlah kredit pajak lebih besar daripada jumlah pajak yang terutang. Jika terdapat pajak yang dipungut oleh Pemungut Pajak Pertambahan Nilai, jumlah pajak yang terutang dihitung dengan cara jumlah Pajak Keluaran dikurangi dengan pajak yang dipungut oleh Pemungut Pajak Pertambahan Nilai tersebut; atau |
| c. | Pajak Penjualan Atas Barang Mewah apabila jumlah pajak yang dibayar lebih besar daripada jumlah pajak yang terutang. |
|
Nomor Dokumen |
Perihal |
Tanggal Ditetapkan |
|
PER-49/PJ/2010 |
PENCABUTAN PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-48/PJ/2008 TENTANG TATA CARA PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI ATAU PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH |
3 November 2010 |
|
PER-19/PJ/2013 |
PENCABUTAN BEBERAPA PERATURAN DIREKTUR JENDERAL PAJAK TERKAIT DENGAN PENERBITAN PERATURAN MENTERI KEUANGAN DI BIDANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN |
30 May 2013 |
|
184/PMK.03/2015 |
PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 17/PMK.03/2013 TENTANG TATA CARA PEMERIKSAAN |
30 September 2015 |
|
187/PMK.03/2015 |
TATA CARA PENGEMBALIAN ATAS KELEBIHAN PEMBAYARAN PAJAK YANG SEHARUSNYA TIDAK TERUTANG |
30 September 2015 |
|
244/PMK.03/2015 |
TATA CARA PENGHITUNGAN DAN PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK |
29 December 2015 |
|
39/PMK.03/2018 |
TATA CARA PENGEMBALIAN PENDAHULUAN KELEBIHAN PEMBAYARAN PAJAK |
12 April 2018 |
|
PER-04/PJ/2021 |
PENETAPAN PENGUSAHA KENA PAJAK BERISIKO RENDAH DAN PELAKSANAAN PENGEMBALIAN PENDAHULUAN KELEBIHAN PAJAK TERHADAP WAJIB PAJAK KRITERIA TERTENTU, WAJIB PAJAK PERSYARATAN TERTENTU, DAN PENGUSAHA KENA PAJAK BERISIKO RENDAH SERTA SPECIAL PURPOSE COMPANY ATAU KONTRAK INVESTASI KOLEKTIF SEBAGAI PENGUSAHA KENA PAJAK BERISIKO RENDAH |
16 March 2021 |
|
SE-10/PJ/2018 |
PETUNJUK PELAKSANAAN PENGEMBALIAN PENDAHULUAN KELEBIHAN PEMBAYARAN PAJAK BAGI WAJIB PAJAK DENGAN KRITERIA TERTENTU, WAJIB PAJAK YANG MEMENUHI PERSYARATAN TERTENTU, DAN PENGUSAHA KENA PAJAK BERISIKO RENDAH |
8 June 2018 |
|
117/PMK.03/2019 |
PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 39/PMK.03/2018 TENTANG TATA CARA PENGEMBALIAN PENDAHULUAN KELEBIHAN PEMBAYARAN PAJAK |
19 August 2019 |
|
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 |
|
17/PMK.03/2013 |
TATA CARA PEMERIKSAAN |
1 February 2013 |
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) | Director General of Taxes, after doing audit, issue an Overpaid Tax Assessment if the amount of tax credits or the amount of tax paid is greater than amount of tax payable. |
| (2) | Based on application of the Taxpayer, Director General of Taxes, after examining the correctness of paying taxes, issue an Overpaid Tax Assessment if any payment of taxes that should not be owed, the provisions regulated by or based on the Regulation of the Minister of Finance. |
| (3) | Letters Overpaid Tax Assessment still can reissued if based on inspection results and/or data it just turned out that the amount of overpaid tax was greater than overpayment of predetermined taxes. |
| a. | Tax Income if the amount of tax credits is greater than the amount taxes owed; |
| b. | Tax Added Value if the number of credits tax is greater than the amount of tax owed. If any tax collected by Value Added Tax Collector, amount of tax payable is calculated by deducting the amount of Output Tax with the tax collected by the Value Added Tax Collector the; or |
| c. | Tax Sales of Luxury Goods if total the tax paid is greater than the amount of tax payable. |
|
Document Number |
About |
Date Set |
|
PER-49/PJ/2010 |
REVOCATION OF REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-48/PJ/2008 CONCERNING PROCEDURE FOR THE RETURN OF OVERPAYMENT OF VALUE ADDED TAX OR VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS |
3 November 2010 |
|
PER-19/PJ/2013 |
REVOCATION OF SOME REGULATIONS OF THE DIRECTOR GENERAL OF TAXES RELATED TO THE ISSUANCE OF REGULATION OF THE MINISTER OF FINANCE IN THE FIELD OF GENERAL PROVISIONS AND TAX PROCEDURE |
30 April 2013 |
|
184/PMK.03/2015 |
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 17/PMK.03/2013 CONCERNING AUDIT PROCEDURE |
30 September 2015 |
|
187/PMK.03/2015 |
PROCEDURE FOR RETURN OF OVERPAYMENT OF TAX THAT SHOULD NOT BE OVERPAYED |
30 September 2015 |
|
244/PMK.03/2015 |
PROCEDURES FOR CALCULATION AND REFUND OF OVERPAYMENT OF TAX |
29 November 2015 |
|
39/PMK.03/2018 |
PROCEDURE FOR PRELIMINARY REFUND OF OVERPAYMENT OF TAX |
April 12, 2018 |
|
PER-04/PJ/2021 |
DETERMINATION OF LOW RISK TAXABLE ENTREPRENEURS AND IMPLEMENTATION OF PRELIMINARY REFUNDS OF TAX EXCESS TOWARDS CERTAIN CRITERIA TAXPAYERS, CERTAIN REQUIREMENT TAXPAYERS, AND LOW RISK TAXABLE ENTREPRENEURS AS WELL AS SPECIAL PURPOSE COMPANY OR COLLECTIVE INVESTMENT CONTRACT AS A RELECTABLE ENTREPRENEURS |
16 April 2021 |
|
SE-10/PJ/2018 |
INSTRUCTIONS FOR IMPLEMENTING THE PRELIMINARY RETURN OF OVERPAYMENT OF TAX FOR TAXPAYERS WITH CERTAIN CRITERIA, TAXPAYERS WHO MEET CERTAIN REQUIREMENTS, AND LOW RISK TAXABLE ENTREPRENEURS |
8 June 2018 |
|
117/PMK.03/2019 |
AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 39/PMK.03/2018 CONCERNING PROCEDURES FOR THE PRELIMINARY RETURN OF OVERPAID TAXES |
19 August 2019 |
|
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 |
|
17/PMK.03/2013 |
THE PROCEDURE FOR THE EXAMINATION |
1 February 2013 |