Konsolidasi KUP

INDONESIA VERSION
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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 17D (UU No. 28 Tahun 2007)

(1)

Direktur Jenderal Pajak setelah melakukan penelitian atas permohonan pengembalian kelebihan pembayaran pajak dari Wajib Pajak yang memenuhi persyaratan tertentu, menerbitkan Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak paling lama 3 (tiga) bulan sejak permohonan diterima secara lengkap untuk Pajak Penghasilan, dan paling lama 1 (satu) bulan sejak permohonan diterima secara lengkap untuk Pajak Pertambahan Nilai.

(2)

Wajib Pajak sebagaimana dimaksud pada ayat (1) yang dapat diberikan pengembalian pendahuluan kelebihan pembayaran pajak adalah:

a.	Wajib Pajak orang pribadi yang tidak menjalankan usaha atau pekerjaan bebas;
b.	Wajib Pajak orang pribadi yang menjalankan usaha atau pekerjaan bebas dengan jumlah peredaran usaha dan jumlah lebih bayar sampai dengan jumlah tertentu;
c.	Wajib Pajak badan dengan jumlah peredaran usaha dan jumlah lebih bayar sampai dengan jumlah tertentu; atau
d.	Pengusaha Kena Pajak yang menyampaikan Surat Pemberitahuan Masa Pajak Pertambahan Nilai dengan jumlah penyerahan dan jumlah lebih bayar sampai dengan jumlah tertentu.

(3)

Batasan jumlah peredaran usaha, jumlah penyerahan, dan jumlah lebih bayar sebagaimana dimaksud pada ayat (2) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

(4)

Direktur Jenderal Pajak dapat melakukan pemeriksaan terhadap Wajib Pajak sebagaimana dimaksud pada ayat (1) dan menerbitkan surat ketetapan pajak setelah melakukan pengembalian pendahuluan kelebihan pajak.

(5)

Jika berdasarkan hasil pemeriksaan sebagaimana dimaksud pada ayat (4) Direktur Jenderal Pajak menerbitkan Surat Ketetapan Pajak Kurang Bayar, jumlah pajak yang kurang dibayar ditambah dengan sanksi administrasi berupa kenaikan sebesar 100% (seratus persen).

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 17D (UU No. 28 Tahun 2007)

HPP KUP

Penjelasan Pasal 17D

Ayat (1)

Cukup jelas.

Ayat (2)

Cukup jelas.

Ayat (3)

Cukup jelas.

Ayat (4)

Untuk mengurangi penyalahgunaan pemberian kemudahan percepatan pengembalian kelebihan pembayaran pajak, Direktur Jenderal Pajak dapat melakukan pemeriksaan setelah memberikan pengembalian pendahuluan kelebihan pembayaran pajak sebagaimana dimaksud pada ayat (1).

Ayat (5)

Untuk memotivasi Wajib Pajak agar melaporkan jumlah pajak yang terutang sesuai dengan ketentuan peraturan perundang-undangan perpajakan, apabila dari hasil pemeriksaan sebagaimana dimaksud pada ayat (4) diterbitkan Surat Ketetapan Pajak Kurang Bayar, jumlah pajak yang kurang dibayar ditambah dengan sanksi administrasi berupa kenaikan sebesar 100% (seratus persen) dari jumlah kekurangan pembayaran pajak.

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 17D (UU No. 28 Tahun 2007)

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 17D (Law No. 28 of 2007)

(1)

Director Tax General after doing research on requests for refunds of overpaid taxes from Taxpayers who meet certain requirements, issue Letters Decision on Preliminary Refund of Tax Excess for a maximum of 3 (three) months from receipt of a complete application for Income Tax, and no later than 1 (one) month since the complete application is received for Value Added Tax.

(2)

Required Tax as referred to in paragraph (1) which can be given a preliminary refund of overpayment taxes are:

a.	Required Taxes for individuals who do not run a business or free work;
b.	Required Personal tax who runs a business or free work with a circulation number business and the amount of overpayment up to a certain amount;
c.	Required Corporate tax with total circulation of business and the amount of overpayment up to the amount certain; or
d.	Entrepreneur Taxable submit Periodic Notification of Value Added Tax with delivery amount and overpayment amount up to a certain amount.

(3)

Constraint total circulation of business, amount delivery, and the amount of overpayment as referred to in paragraph (2) regulated by or based on the Regulation of the Minister of Finance.

(4)

Director General Tax can do examination of the Taxpayer as referred to in paragraph (1) and issue a tax assessment letter after making a return introduction of excess tax.

(5)

If based on the results of the inspection as referred to in paragraph (4) the Director General of Taxes issues Letters Underpaid Tax Assessment, the amount of underpaid tax is added with administrative sanctions in the form of an increase of 100% (one hundred percent).

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17D (Law No. 28 of 2007)

HPP KUP

Explanation Article 17D

Paragraph (1)

Quite clear.

Paragraph (2)

Quite clear.

Paragraph (3)

Quite clear.

Paragraph (4)

To reduce the misuse of the provision of acceleration facilities refund of tax overpayment, the Director General of Taxes can conduct an inspection after providing a preliminary return tax overpayment as referred to in paragraph (1).

Paragraph (5)

To motivate taxpayers to report the amount of tax payable in accordance with the provisions of the tax laws and regulations, if from the inspection results as referred to in paragraph (4) underpaid tax assessment is issued, the amount of tax underpaid plus administrative sanctions in the form of increases 100% (one hundred percent) of the amount of tax underpayment.

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17D (Law No. 28 of 2007)

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 17D (UU No. 28 Tahun 2007)

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 17D (UU No. 28 Tahun 2007)

BAB III PENETAPAN DAN KETETAPAN PAJAK

Pasal 17D (UU No. 28 Tahun 2007)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17D (Law No. 28 of 2007)

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17D (Law No. 28 of 2007)

CHAPTER III TAX DETERMINATION AND PROVISION

Article 17D (Law No. 28 of 2007)

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