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) | Wajib Pajak dapat mengajukan permohonan banding hanya kepada badan peradilan pajak atas Surat Keputusan Keberatan sebagaimana dimaksud dalam Pasal 26 ayat (1). |
| (2) | Putusan Pengadilan Pajak merupakan putusan pengadilan khusus di lingkungan peradilan tata usaha negara. |
| (3) | Permohonan sebagaimana dimaksud pada ayat (1) diajukan secara tertulis dalam bahasa Indonesia dengan alasan yang jelas paling lama 3 (tiga) bulan sejak Surat Keputusan Keberatan diterima dan dilampiri dengan salinan Surat Keputusan Keberatan tersebut. |
| (4) | Dihapus. |
| (4a) | Apabila diminta oleh Wajib Pajak untuk keperluan pengajuan permohonan banding, Direktur Jenderal Pajak harus memberikan keterangan secara tertulis hal yang menjadi dasar Surat Keputusan Keberatan yang diterbitkan paling lama 1 (satu) bulan terhitung sejak permintaan tertulis diterima oleh Direktur Jenderal Pajak. |
| (5) | Dihapus. |
| (5a) | Dalam hal Wajib Pajak mengajukan banding, jangka waktu pelunasan pajak sebagaimana dimaksud dalam Pasal 9 ayat (3), ayat (3a), atau Pasal 25 ayat (7), atas jumlah pajak yang belum dibayar pada saat pengajuan keberatan, tertangguh sampai dengan 1 (satu) bulan sejak tanggal penerbitan Putusan Banding. |
| (5b) | Jumlah pajak yang belum dibayar pada saat pengajuan permohonan keberatan sebagaimana dimaksud pada ayat (5a) tidak termasuk sebagai utang pajak sebagaimana dimaksud dalam Pasal 11 ayat (1) dan ayat (1a). |
| (5c) | Jumlah pajak yang belum dibayar pada saat pengajuan permohonan banding tidak termasuk sebagai utang pajak sebagaimana dimaksud dalam Pasal 11 ayat (1) dan ayat (1a) sampai dengan Putusan Banding diterbitkan. |
| (5d) | Dalam hal permohonan banding ditolak atau dikabulkan sebagian, Wajib Pajak dikenai sanksi administratif berupa denda sebesar 60% (enam puluh persen) dari jumlah pajak berdasarkan Putusan Banding dikurangi dengan pembayaran pajak yang telah dibayar sebelum mengajukan keberatan. |
| (5e) | Dalam hal Wajib Pajak atau Direktur Jenderal Pajak mengajukan permohonan peninjauan kembali, pelaksanaan putusan Pengadilan Pajak tidak ditangguhkan atau dihentikan. |
| (5f) | Dalam hal Putusan Peninjauan Kembali yang menyebabkan jumlah pajak yang masih harus dibayar bertambah, dikenai sanksi administratif berupa denda sebesar 60% (enam puluh persen) dari jumlah pajak berdasarkan Putusan Peninjauan Kembali dikurangi dengan pembayaran pajak yang telah dibayar sebelum mengajukan keberatan. |
| (5g) | Surat Tagihan Pajak atas sanksi administratif sebagaimana dimaksud pada ayat (5) diterbitkan paling lama 2 (dua) tahun sejak tanggal diterima Putusan Peninjauan Kembali oleh Direktur Jenderal Pajak. |
| (6) | Badan peradilan pajak sebagaimana dimaksud pada ayat (1) dan dalam Pasal 23 ayat (2) diatur dengan undang-undang. |
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) | Required Tax can file appeal only to the tax court body on the Objection Decision Letter as referred to in Article 26 paragraph (1). |
| (2) | Verdict Tax Court is decisions of special courts in the state administrative court environment. |
| (3) | Application as referred to in paragraph (1) submitted in writing in the Indonesian language with reasons that clear no later than 3 (three) months after the objection decision received and attached with a copy of the Objection Decision Letter the. |
| (4) | Removed. |
| (4a) | If requested by the taxpayer for the purpose of filing an appeal, the Director General of Taxes must provide a written statement of matters which form the basis of the Decision Letter Objections issued no later than 1 (one) month after written request received by the Director General of Taxes. |
| (5) | Removed. |
| (5a) | In terms of the Taxpayer filing appeal, term time of payment of taxes as referred to in Article 9 paragraph (3), paragraph (3a), or Article 25 paragraph (7), on the amount of tax that has not been paid on at the time of submission of objection, deferred up to 1 (one) month since date of issuance of the Appeal Decision. |
| (5b) | Amount unpaid taxes on moment filing an application for objection as referred to in paragraph (5a) not included as tax payable as referred to in Article 11 paragraph (1) and paragraph (1a). |
| (5c) | Amount unpaid taxes on moment filing an appeal is not included as a tax debt as referred to in Article 11 paragraph (1) and paragraph (1a) to with the Appeal Decision issued. |
| (5d) | In case the appeal is rejected or granted in part, the Taxpayer is subject to administrative sanctions in the form of penalty of 60% (sixty percent) of the amount of tax based on The Appeal Decision is reduced by the payment of taxes that have been paid before filing an objection. |
| (5e) | In the case of the Taxpayer or the Director General Tax filed an application for review, implementation of the decision The Tax Court is not suspended or terminated. |
| (5f) | In terms of Judicial Review Decision which cause the amount of tax accrued to be paid to increase, is imposed administrative sanction in the form of a fine of 60% (sixty percent) of the amount of tax based on the Judicial Review Decision reduced by payment of taxes that have been paid before filing an objection. |
| (5g) | Letters Tax Bill on sanctions administrative as referred to in paragraph (5) dissue a maximum of 2 (two) years from the date of receipt of the Review Decision by the Director General Tax. |
| (6) | Body tax court as referred to paragraph (1) and in Article 23 paragraph (2) is regulated by law. |