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) | Apabila Surat Ketetapan Pajak Kurang Bayar atau Surat Ketetapan Pajak Kurang Bayar Tambahan, serta Surat Keputusan Pembetulan, Surat Keputusan Keberatan, Putusan Banding atau Putusan Peninjauan Kembali, yang menyebabkan jumlah pajak yang masih harus dibayar bertambah, pada saat jatuh tempo pelunasan tidak atau kurang dibayar, atas jumlah pajak yang tidak atau kurang dibayar itu dikenai sanksi administratif berupa bunga sebesar tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan untuk seluruh masa, yang dihitung sejak berakhirnya tanggal jatuh tempo sampai dengan tanggal pembayaran atau tanggal diterbitkannya Surat Tagihan Pajak, dan dikenakan paling lama 24 (dua puluh empat) bulan serta bagian dari bulan dihitung penuh 1 (satu) bulan. |
| (2) | Dalam hal Wajib Pajak diperbolehkan mengangsur atau menunda pembayaran pajak juga dikenai sanksi administrasi berupa bunga sebesar tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan dari jumlah pajak yang masih harus dibayar dan dikenakan paling lama 24 (dua puluh empat) bulan serta bagian dari bulan dihitungpenuh 1 (satu) bulan. |
| (3) | Dalam hal Wajib Pajak diperbolehkan menunda penyampaian Surat Pemberitahuan Tahunan dan ternyata penghitungan sementara pajak yang terutang sebagaimana dimaksud dalam Pasal 3 ayat (5) kurang dari jumlah pajak yang sebenarnya terutang atas kekurangan pembayaran pajak tersebut, Wajib Pajak dikenai sanksi administratif berupa bunga sebesar tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan yang dihitung sejak berakhirnya batas waktu penyampaian Surat Pemberitahuan Tahunan sebagaimana dimaksud dalam Pasal 3 ayat (3) huruf b dan huruf c sampai dengan tanggal dibayarnya kekurangan pembayaran tersebut dan dikenakan paling lama 24 (dua puluh empat) bulan serta bagian dari bulan dihitung penuh 1 (satu) bulan. |
| (4) | Tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan sebagaimana dimaksud pada ayat (1), ayat (2), dan ayat (3) dihitung berdasarkan suku bunga acuan dibagi 12 (dua belas) yang berlaku pada tanggal dimulainya penghitungan sanksi. |
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Nomor Dokumen |
Perihal |
Tanggal Ditetapkan |
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PER-01/PJ/2022 |
SURAT, DAFTAR, DAN FORMULIR YANG DIGUNAKAN DALAM PELAKSANAAN PENAGIHAN PAJAK ATAS JUMLAH PAJAK YANG MASIH HARUS DIBAYAR |
12 January 2022 |
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189/PMK.03/2020 |
TATA CARA PELAKSANAAN PENAGIHAN PAJAK ATAS JUMLAH PAJAK YANG MASIH HARUS DIBAYAR |
27 November 2020 |
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) | If the underpaid tax assessment or additional underpaid tax assessment, as well as the rectification decision, the objection decision, the appeal decision or the review decision, which causes the amount of accrued tax to be increased, at the due date of payment is not paid or underpaid, the unpaid or underpaid tax is subject to administrative sanctions in the form of interest at the monthly interest rate determined by the Minister of Finance for the entire period, which is calculated from the end of the due date until the date of payment or the date of issuance of the Tax Collection Letter, and is subject to a maximum 24 (twenty four) months and part of the month is calculated as a full 1 (one) month. |
| (2) | In Taxpayers are allowed to repay in installments or delaying tax payments are also subject to administrative sanctions in the form of interest at the rate of interest per month stipulated by the Minister Finance of the amount of tax accrued and imposed a maximum of 24 (twenty four) months and part of the month calculated in full 1 (one) month. |
| (3) | In the event that a Taxpayer is allowed to delay the submission of an Annual Tax Return and it turns out that the temporary calculation of the tax payable as referred to in Article 3 paragraph (5) is less than the actual amount of tax payable for the underpayment of said tax, the Taxpayer is subject to an administrative sanction in the form of interest at the interest rate per months determined by the Minister of Finance which is calculated from the expiration of the deadline for submission of Annual Tax Returns as referred to in Article 3 paragraph (3) letters b and c until the date the underpayment is paid and is subject to a maximum of 24 (twenty four) months and a share from the month is calculated in full 1 (one) month. |
| (4) | Tariff interest per month determined by The Minister of Finance as referred to in paragraph (1), paragraph (2), and paragraph (3) is calculated based on the reference interest rate divided by 12 (twelve) takes effect on the date of commencement of the calculation of sanctions. |
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Document Number |
About |
Date Set |
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PER-01/PJ/2022 |
LETTERS, REGISTERS AND FORMS USED IN THE IMPLEMENTATION OF TAX COLLECTION FOR THE AMOUNT OF TAX STILL PAYING |
12 April 2022 |
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189/PMK.03/2020 |
PROCEDURE OF IMPLEMENTING TAX COLLECTION FOR THE AMOUNT OF ACCURATE TAXES |
27 November 2020 |