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 IV PENAGIHAN PAJAK

Pasal 22 (UU No. 28 Tahun 2007)

(1)

Hak untuk melakukan penagihan pajak, termasuk bunga, denda, kenaikan, dan biaya penagihan pajak, daluwarsa setelah melampaui waktu 5 (lima) tahun terhitung sejak penerbitan Surat Tagihan Pajak, 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.

(2)

Daluwarsa penagihan pajak sebagaimana dimaksud pada ayat (1) tertangguh apabila:

a.	diterbitkan Surat Paksa;
b.	ada pengakuan utang pajak dari Wajib Pajak baik langsung maupun tidak langsung;
c.	diterbitkan Surat Ketetapan Pajak Kurang Bayar sebagaimana dimaksud dalam Pasal 13 ayat (5), atau Surat Ketetapan Pajak Kurang Bayar Tambahan sebagaimana dimaksud dalam Pasal 15 ayat (4); atau
d.	dilakukan penyidikan tindak pidana di bidang perpajakan.

BAB IV PENAGIHAN PAJAK

Pasal 22 (UU No. 28 Tahun 2007)

HPP KUP

Penjelasan Pasal 22

Ayat (1)

Saat daluwarsa penagihan pajak ini perlu ditetapkan untuk memberi kepastian hukum kapan utang pajak tersebut tidak dapat ditagih lagi.

Daluwarsa penagihan pajak 5 (lima) tahun dihitung sejak Surat Tagihan Pajak dan surat ketetapan pajak diterbitkan. Dalam hal Wajib Pajak mengajukan permohonan pembetulan, keberatan, banding atau Peninjauan Kembali, daluwarsa penagihan pajak 5 (lima) tahun dihitung sejak tanggal penerbitan Surat Keputusan Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.

Ayat (2)

Daluwarsa penagihan pajak dapat melampaui 5 (lima) tahun sebagaimana dimaksud pada ayat (1) apabila:

a.	Direktur Jenderal Pajak menerbitkan dan memberitahukan Surat Paksa kepada Penanggung Pajak yang tidak melakukan pembayaran utang pajak sampai dengan tanggal jatuh tempo pembayaran. Dalam hal seperti itu, daluwarsa penagihan pajak dihitung sejak tanggal pemberitahuan Surat Paksa tersebut.
b.	Wajib Pajak menyatakan pengakuan utang pajak dengan cara mengajukan permohonan angsuran atau penundaan pembayaran utang pajak sebelum tanggal jatuh tempo pembayaran. Dalam hal seperti itu, daluwarsa penagihan pajak dihitung sejak tanggal surat permohonan angsuran atau penundaan pembayaran utang pajak diterima oleh Direktur Jenderal Pajak.
c.	Terdapat Surat Ketetapan Pajak Kurang Bayar atau Surat Ketetapan Pajak Kurang Bayar Tambahan yang diterbitkan terhadap Wajib Pajak karena Wajib Pajak melakukan tindak pidana di bidang perpajakan dan tindak pidana lain yang dapat merugikan pendapatan negara berdasarkan putusan pengadilan yang telah mempunyai kekuatan hukum tetap. Dalam hal seperti itu, daluwarsa penagihan pajak dihitung sejak tanggal penerbitan surat ketetapan pajak tersebut.
d.	Terhadap Wajib Pajak dilakukan penyidikan tindak pidana di bidang perpajakan, daluwarsa penagihan pajak dihitung sejak tanggal penerbitan Surat Perintah Penyidikan tindak pidana di bidang perpajakan.

BAB IV PENAGIHAN PAJAK

Pasal 22 (UU No. 28 Tahun 2007)

Nomor Dokumen	Perihal	Tanggal Ditetapkan
PER-01/PJ/2022	SURAT, DAFTAR, DAN FORMULIR YANG DIGUNAKAN DALAM PELAKSANAAN PENAGIHAN PAJAK ATAS JUMLAH PAJAK YANG MASIH HARUS DIBAYAR	12 January 2022
189/PMK.03/2020	TATA CARA PELAKSANAAN PENAGIHAN PAJAK ATAS JUMLAH PAJAK YANG MASIH HARUS DIBAYAR	27 November 2020

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 IV TAX BILLING

Article 22 (Law No. 28 of 2007)

(1)

Right to collect taxes, incl interest, penalties, increases, and tax collection fees, expire after more than 5 (five) years from the issuance of the Billing Letter Taxes, Underpaid Tax Assessment Letters, and Tax Assessment Letters Underpaid Additional, and Rectification Decree, Decision Letter Objection, Appeal Decision, and Judicial Review Decision.

(2)

Expired tax collection as referred to in paragraph (1) is deferred if:

a.	published Forced Letter;
b.	exists acknowledgment of tax debt from taxpayers either directly or indirectly directly;
c.	published Letter Underpaid Tax Assessment as referred to in Article 13 paragraph (5), or Additional Underpaid Tax Assessment as referred to referred to in Article 15 paragraph (4); or
d.	done investigation of criminal acts in the field of taxation.

CHAPTER IV TAX BILLING

Article 22 (Law No. 28 of 2007)

HPP KUP

Explanation Article 22

Paragraph (1)

At the expiration of this tax billing needs to be set to give legal certainty when the tax debt cannot be collected again.

The 5 (five) year tax collection expiration date is calculated from the Billing Letter Taxes and tax assessment letters are issued. In terms of taxpayers submit a request for correction, objection, appeal or review Again, the tax collection expiration of 5 (five) years is calculated from date of issuance of Correction Decree, Decision Letter Objection, Appeal Decision, or Reconsideration Decision.

Paragraph (2)

Expiration of tax collection can exceed 5 (five) years as referred to in paragraph (1) if:

a.	Director The General of Taxes issues and notify the Distress Warrant to the Tax Bearer who does not comply payment of tax debt up to the due date of payment. In such cases, the tax collection expiration date is calculated from the date notification of the Enforcement Letter.
b.	Required Tax declares recognition of tax debt by applying for installments or delaying payments tax payable before the payment due date. In such case Therefore, the expiration of tax collection is calculated from the date of the application letter installments or postponement of tax debt payments received by the Director General Tax.
c.	There are Underpaid Tax Assessment or Additional Underpaid Tax Assessment issued against Taxpayers because Taxpayers commit criminal acts in the field of taxation and other criminal acts that can harm revenue state based on a court decision that has power permanent law. In such case, the tax collection expiration is calculated since the issuance date of said tax assessment letter.
d.	Against The taxpayer is subject to a follow-up investigation criminal law in the field of taxation, the expiration of tax collection is calculated from the issuance date of the Warrant for Investigation of criminal acts in the field taxation.

CHAPTER IV TAX BILLING

Article 22 (Law No. 28 of 2007)

Document Number	About	Date Set
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
189/PMK.03/2020	PROCEDURE OF IMPLEMENTING TAX COLLECTION FOR THE AMOUNT OF ACCURATE TAXES	27 November 2020

Konsolidasi Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan

BAB IV PENAGIHAN PAJAK

Pasal 22 (UU No. 28 Tahun 2007)

BAB IV PENAGIHAN PAJAK

Pasal 22 (UU No. 28 Tahun 2007)

BAB IV PENAGIHAN PAJAK

Pasal 22 (UU No. 28 Tahun 2007)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER IV TAX BILLING

Article 22 (Law No. 28 of 2007)

CHAPTER IV TAX BILLING

Article 22 (Law No. 28 of 2007)

CHAPTER IV TAX BILLING

Article 22 (Law No. 28 of 2007)

Let Us Know Your Problem!