Konsolidasi KUP

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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 17B (UU No. 11 Tahun 2020)

(1)

Direktur Jenderal Pajak setelah melakukan pemeriksaan atas permohonan pengembalian kelebihan pembayaran pajak, selain permohonan pengembalian kelebihan pembayaran pajak dari Wajib Pajak sebagaimana dimaksud dalam Pasal 17C dan Wajib Pajak sebagaimana dimaksud dalam Pasal 17D, harus menerbitkan surat ketetapan pajak paling lama 12 (dua belas) bulan sejak surat permohonan diterima secara lengkap.

(1a)

Ketentuan sebagaimana dimaksud pada ayat (1) tidak berlaku terhadap Wajib Pajak yang sedang dilakukan pemeriksaan bukti permulaan tindak pidana di bidang perpajakan, yang ketentuannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

(2)

Apabila setelah melampaui jangka waktu sebagaimana dimaksud pada ayat (1) Direktur Jenderal Pajak tidak memberi suatu keputusan, permohonan pengembalian kelebihan pembayaran pajak dianggap dikabulkan dan Surat Ketetapan Pajak Lebih Bayar harus diterbitkan paling lama 1 (satu) bulan setelah jangka waktu tersebut berakhir.

(3)

Apabila Surat Ketetapan Pajak Lebih Bayar terlambat diterbitkan sebagaimana dimaksud pada ayat (2), kepada Wajib Pajak diberikan imbalan bunga sebesar tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan dihitung sejak berakhirnya jangka waktu sebagaimana dimaksud pada ayat (2) sampai dengan saat diterbitkan Surat Ketetapan Pajak Lebih Bayar.

(4)

Apabila pemeriksaan bukti permulaan tindak pidana di bidang perpajakan sebagaimana dimaksud pada ayat (1a):

a.	tidak dilanjutkan dengan penyidikan;
b.	dilanjutkan dengan penyidikan, tetapi tidak dilanjutkan dengan penuntutan tindak pidana di bidang perpajakan; atau
c.	dilanjutkan dengan penyidikan dan penuntutan tindak pidana di bidang perpajakan, tetapi diputus bebas atau lepas dari segala tuntutan hukum berdasarkan putusan pengadilan yang telah mempunyai kekuatan hukum tetap,

dan dalam hal kepada Wajib Pajak diterbitkan Surat Ketetapan Pajak Lebih Bayar, kepada Wajib Pajak diberikan imbalan bunga sebesar tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan dihitung sejak berakhirnya jangka waktu 12 (dua belas) bulan sebagaimana dimaksud pada ayat (1) sampai dengan saat diterbitkan Surat Ketetapan Pajak Lebih Bayar.

(5)

(5) Imbalan bunga sebagaimana dimaksud pada ayat (4) tidak diberikan dalam hal pemeriksaan bukti permulaan tindak pidana di bidang perpajakan:

a.	tidak dilanjutkan dengan penyidikan karena Wajib Pajak dengan kemauan sendiri mengungkapkan ketidakbenaran perbuatannya sebagaimana dimaksud dalam Pasal 8 ayat (3); atau
b.	dilanjutkan dengan penyidikan, tetapi tidak dilanjutkan dengan penuntutan tindak pidana di bidang perpajakan karena dilakukan penghentian penyidikan tindak pidana di bidang perpajakan sebagaimana dimaksud dalam Pasal 44B.

(6)

Imbalan bunga sebagaimana dimaksud pada ayat (3) dan ayat (4) diberikan paling lama 24 (dua puluh empat) bulan, serta bagian dari bulan dihitung penuh 1 (satu) bulan.

(7)

Tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan sebagaimana dimaksud pada ayat (3) dan ayat (4) dihitung berdasarkan suku bunga acuan dibagi 12 (dua belas) yang berlaku pada tanggal dimulainya penghitungan imbalan bunga.

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 17B (UU No. 11 Tahun 2020)

HPP KUP

Penjelasan Pasal 17B

Ayat (1)

Yang dimaksud dengan "surat permohonan telah diterima secara lengkap" adalah Surat Pemberitahuan yang telah diisi lengkap sebagaimana dimaksud dalam Pasal 3.

Surat ketetapan pajak yang diterbitkan berdasarkan hasil pemeriksaan atas permohonan pengembalian kelebihan pembayaran pajak dapat berupa Surat Ketetapan Pajak Kurang Bayar atau Surat Ketetapan Pajak Nihil atau Surat Ketetapan Pajak Lebih Bayar.

Ayat (1a)

Yang dimaksud dengan "sedang dilakukan pemeriksaan bukti permulaan" adalah dimulai sejak surat pemberitahuan pemeriksaan bukti permulaan disampaikan kepada Wajib Pajak, wakil, kuasa, pegawai, atau anggota keluarga yang telah dewasa dari Wajib Pajak.

Ayat (2)

Batas waktu sebagaimana dimaksud pada ayat (1) dimaksudkan untuk memberikan kepastian hukum terhadap permohonan Wajib Pajak atau Pengusaha Kena Pajak sehingga bila batas waktu tersebut dilampaui dan Direktur Jenderal Pajak tidak memberikan suatu keputusan, permohonan tersebut dianggap dikabulkan. Selain itu, batas waktu tersebut dimaksudkan pula untuk kepentingan tertib administrasi perpajakan.

Ayat (3)

Cukup jelas.

Ayat (4)

Cukup jelas.

Ayat (5)

Cukup jelas.

Ayat (6)

Cukup jelas.

Ayat (7)

Cukup jelas.

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 17B (UU No. 11 Tahun 2020)

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

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 17B (Law No. 11 of 2020)

(1)

Director Tax General after doing examination of the application for refund of tax overpayment, other than the request for refund of overpaid tax from the Compulsory Taxes as referred to in Article 17C and Taxpayers as referred to in Article 17C referred to in Article 17D, must issue a tax assessment letter no later than 12 (twelve) months from the receipt of the application letter complete.

(1a)

Conditions as referred to in paragraph (1) does not apply to taxpayers who are being audited initial evidence of criminal acts in the field of taxation, the provisions of which regulated by or based on the Regulation of the Minister of Finance.

(2)

If after exceeding the timeframe as referred to in paragraph (1) the Director General of Taxes does not give a decision, application for refund of overpayment tax is considered granted and the Overpaid Tax Assessment must be issued no later than 1 (one) month after the said period end.

(3)

If the overpaid tax assessment letter is issued as referred to in paragraph (2), the taxpayer is given interest in return at the monthly interest rate stipulated by the Minister of Finance calculated from the end of the period as referred to in paragraph (2) until the issuance of the assessment letter. Overpaid Tax.

(4)

If examination of evidence of initiation of a crime in the field of taxation as referred to in paragraph (1a):

a.	no continued with investigation;
b.	to be continued with investigation, but not proceed with the prosecution of criminal acts in taxation sector; or
c.	to be continued with investigation and prosecution of criminal acts in the field of taxation, but acquitted or free from all lawsuits based on court decisions which has permanent legal force,

and in case the Taxpayer is issued Letter Tax Overpayment Decision, the Taxpayer is given interest in return amounting to the interest rate per month stipulated by the Minister of Finance counted from the end of the 12 (twelve) month period as referred to in paragraph (1) until the time the Letter is issued Overpaid Tax Assessment.

(5)

Interest compensation as referred to in paragraph (4) is not given in the event that the examination of initial evidence of criminal acts in the field of taxation:

a.	no followed by investigation because the Taxpayer voluntarily discloses the unrighteousness of his actions as referred to in Article 8 paragraph (3); or
b.	to be continued with investigation, but not followed up with the prosecution of criminal acts in the field taxation due to the termination of the investigation of criminal acts inthe field of taxation as referred to in Article 44B.

(6)

Benefit interest as referred to in paragraph (3) and paragraph (4) is given a maximum of 24 (twenty four) months, and part of the month is calculated in full 1 (one) month.

(7)

Tariff interest per month determined by The Minister of Finance as referred to in paragraph (3) and paragraph (4) calculated based on the reference interest rate divided by 12 (twelve) effective on the commencement date of calculating interest compensation.

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17B (Law No. 11 of 2020)

HPP KUP

Explain Article 17B

Paragraph (1)

What is meant by "application letter has been received in full" is a notification letter that has been filled out in full as referred to in Article 3.

Tax assessment letters issued based on the results of the inspection upon application for refund of tax overpayment can be in the form of: Underpaid Tax Assessment Letter or Zero Tax Assessment Letter or Overpaid Tax Assessment Letter.

Paragraph (1a)

What is meant by "examination of preliminary evidence" starting from the notice of examination of initial evidence submitted to the Taxpayer, representative, attorney, employee, or member the adult family of the Taxpayer.

Paragraph (2)

The time limit as referred to in paragraph (1) is intended for provide legal certainty to the application of the Taxpayer or Taxable Entrepreneur so that if the time limit is exceeded and The Director General of Taxes does not issue a decision or request is deemed granted. In addition, the time limit also intended for the benefit of orderly tax administration.

Paragraph (3)

Self explanatory.

Paragraph (4)

Quite clear.

Paragraph (5)

Quite clear.

Paragraph (6)

Quite clear.

Paragraph (7)

Quite clear.

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17B (Law No. 11 of 2020)

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

Konsolidasi Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 17B (UU No. 11 Tahun 2020)

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 17B (UU No. 11 Tahun 2020)

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 17B (UU No. 11 Tahun 2020)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17B (Law No. 11 of 2020)

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17B (Law No. 11 of 2020)

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17B (Law No. 11 of 2020)

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