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 23 (UU No. 28 Tahun 2007)

(1)

Dihapus.

(2)

Gugatan Wajib Pajak atau Penanggung Pajak terhadap:

a.	pelaksanaan Surat Paksa, Surat Perintah Melaksanakan Penyitaan, atau Pengumuman Lelang;
b.	keputusan pencegahan dalam rangka penagihan pajak;
c.	keputusan yang berkaitan dengan pelaksanaan keputusan perpajakan, selain yang ditetapkan dalam Pasal 25 ayat (1) dan Pasal 26; atau
d.	penerbitan surat ketetapan pajak atau Surat Keputusan Keberatan yang dalam penerbitannya tidak sesuai dengan prosedur atau tata cara yang telah diatur dalam ketentuan peraturan perundang-undangan perpajakan

hanya dapat diajukan kepada badan peradilan pajak.

(3)

Dihapus.

BAB IV PENAGIHAN PAJAK

Pasal 23 (UU No. 28 Tahun 2007)

HPP KUP

Penjelasan Pasal 23

Ayat (1)

Dihapus.

Ayat (2)

Cukup jelas.

Ayat (3)

Dihapus.

BAB IV PENAGIHAN PAJAK

Pasal 23 (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 23 (Law No. 28 of 2007)

(1)

Removed.

(2)

Lawsuit Taxpayer or Tax Bearer for:
tax laws and regulations

a.	implementation forced letter, Warrant to Carry Out Confiscation, or Announcement of Auction;
b.	decision prevention in the context of tax collection;
c.	decision related to with the implementation of tax decisions, other than those stipulated in Article 25 paragraph (1) and Article 26; or
d.	publishing letter tax assessment or Objection Decision Letter which is in its issuance not in accordance with the procedures or procedures that have been regulated in

can only be submitted to the tax court agency.

(3)

Removed.

CHAPTER IV TAX BILLING

Article 23 (Law No. 28 of 2007)

HPP KUP

Explanation Article 23

Paragraph (1)

Removed.

Paragraph (2)

Quite clear.

Paragraph (3)

Deleted.

CHAPTER IV TAX BILLING

Article 23 (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 23 (UU No. 28 Tahun 2007)

BAB IV PENAGIHAN PAJAK

Pasal 23 (UU No. 28 Tahun 2007)

BAB IV PENAGIHAN PAJAK

Pasal 23 (UU No. 28 Tahun 2007)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER IV TAX BILLING

Article 23 (Law No. 28 of 2007)

CHAPTER IV TAX BILLING

Article 23 (Law No. 28 of 2007)

CHAPTER IV TAX BILLING

Article 23 (Law No. 28 of 2007)

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