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 V KEBERATAN DAN BANDING

Pasal 27B (UU No. 11 Tahun 2020)

(1)

Wajib Pajak diberikan imbalan bunga dalam hal pengajuan keberatan, permohonan banding, atau permohonan peninjauan kembali, dikabulkan sebagian atau seluruhnya sehingga menyebabkan kelebihan pembayaran pajak.

(2)

Imbalan bunga sebagaimana dimaksud pada ayat (1) diberikan terhadap kelebihan pembayaran pajak paling banyak sebesar jumlah lebih bayar yang disetujui Wajib Pajak dalam pembahasan akhir hasil pemeriksaan atas Surat Pemberitahuan yang menyatakan lebih bayar yang telah diterbitkan.

a.	Surat Ketetapan Pajak Kurang Bayar;
b.	Surat Ketetapan Pajak Kurang Bayar Tambahan;
c.	Surat Ketetapan Pajak Lebih Bayar; atau
d.	Surat Ketetapan Pajak Nihil.

(3)

Wajib Pajak diberikan imbalan bunga sebagaimana dimaksud pada ayat (2) dalam hal permohonan pembetulan, permohonan pengurangan atau pembatalan surat ketetapan pajak, atau permohonan pengurangan atau pembatalan Surat Tagihan Pajak yang dikabulkan sebagian atau seluruhnya sehingga menyebabkan kelebihan pembayaran pajak.

(4)

Imbalan bunga sebagaimana dimaksud pada ayat (1) dan ayat (3) diberikan:

a.	berdasarkan tarif bunga per bulan yang ditetapkan oleh Menteri Keuangan berdasarkan suku bunga acuan dibagi 12 (dua belas); dan
b.	diberikan paling lama 24 (dua puluh empat) bulan, serta bagian dari bulan dihitung penuh 1 (satu) bulan.

(5)

Tarif bunga per bulan sebagaimana dimaksud pada ayat (4) yang digunakan sebagai dasar penghitungan imbalan bunga adalah tarif bunga per bulan yang berlaku pada tanggal dimulainya penghitungan imbalan bunga.

(6)

Imbalan bunga sebagaimana dimaksud pada ayat (1), dihitung sejak tanggal penerbitan Surat Ketetapan Pajak Kurang Bayar, Surat Ketetapan Pajak Kurang Bayar Tambahan, Surat Ketetapan Pajak Lebih Bayar, atau Surat Ketetapan Pajak Nihil sampai dengan tanggal diterbitkannya Surat Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.

(7)

Imbalan bunga sebagaimana dimaksud pada ayat (3), dihitung:

a.	sejak tanggal pembayaran Surat Ketetapan Pajak Kurang Bayar atau Surat Ketetapan Pajak Kurang Bayar Tambahan sampai dengan tanggal diterbitkannya Surat Keputusan Pembetulan, Surat Keputusan Pengurangan Ketetapan Pajak, atau Surat Keputusan Pembatalan Ketetapan Pajak;
b.	sejak tanggal penerbitan Surat Ketetapan Pajak Lebih Bayar atau Surat Ketetapan Pajak Nihil sampai dengan tanggal diterbitkannya Surat Keputusan Pembetulan, Surat Keputusan Pengurangan Ketetapan Pajak, atau Surat Keputusan Pembatalan Ketetapan Pajak; atau
c.	sejak tanggal pembayaran Surat Tagihan Pajak sampai dengan tanggal diterbitkannya Surat Keputusan Pembetulan, Surat Keputusan Pengurangan Ketetapan Pajak, atau Surat Keputusan Pembatalan Ketetapan Pajak.

(8)

Ketentuan lebih lanjut mengenai tata cara pemberian imbalan bunga diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

BAB V KEBERATAN DAN BANDING

Pasal 27B (UU No. 11 Tahun 2020)

HPP KUP

Penjelasan Pasal 27B

Ayat (1)

Cukup jelas.

Ayat (2)

Cukup jelas.

Ayat (3)

Cukup jelas.

Ayat (4)

Cukup jelas.

Ayat (5)

Cukup jelas.

Ayat (6)

Cukup jelas.

Ayat (7)

Cukup jelas.

Ayat (8)

Cukup jelas.

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 V OBJECTION AND APPEAL

Article 27B (Law No. 11 of 2020)

(1)

Required Taxes are rewarded with interest in terms of filing objections, requests for appeals, or requests for review returned, granted in part or in whole so as to cause overpaid taxes.

(2)

Benefit interest as intended in paragraph (1) given to the maximum overpayment of tax in the amount of the amount of overpayment agreed by the Taxpayer in the final discussion the result of an examination of the Tax Return stating the overpayment that has been published.

a.	Letter Underpaid Tax Assessment;
b.	Letters Additional Underpaid Tax Assessment;
c.	Letters Overpaid Tax Assessment; or
d.	Letters Zero Tax Assessment.

(3)

Taxpayers are given interest as referred to in paragraph (2) in the event that a request for correction, a request for a reduction or cancellation of a tax assessment letter, or an application for a reduction or cancellation of a Tax Collection Letter is granted in part or in whole, causing an overpayment of tax.

(4)

Benefit interest as intended in paragraph (1) and paragraph (3) it is given:

a.	based interest rates per month determined by the Minister of Finance based on interest rates reference divided by 12 (twelve); and
b.	rendered maximum 24 (two twenty four) months, as well as part of the full month calculated as 1 (one) month.

(5)

Tariff interest per month as referred to paragraph (4) which is used as the basis for calculating interest compensation is interest rate per month in effect on the date of commencement of calculation interest reward.

(6)

Benefit interest as intended in paragraph (1), calculated from the issuance date of the Underpaid Tax Assessment Letter, Additional Underpaid Tax Assessment Letter, Tax Assessment Letter Overpayment, or Zero Tax Assessment until date issuance of Objection Decision, Appeal Decision, or Judgment Reconsideration.

(7)

Benefit interest as intended in paragraph (3), calculated:

a.	since the payment date of the Underpaid Tax Assessment or Additional Underpaid Tax Assessment until the date of issuance of the Decision Letter for Correction, Decision Letter for Reduction of Tax Assessment, or Decision Letter for Cancellation of Tax Assessment;
b.	since the issuance date of the Overpaid Tax Assessment or Zero Tax Assessment until the date of issuance of the Decision Letter for Correction, Decision Letter for Reduction of Tax Assessment, or Decision Letter for Cancellation of Tax Assessment; or
c.	from the date of payment of the Tax Collection Letter until the date of issuance of the Decision Letter on Correction, Decision Letter on Reduction of Tax Assessment, or Decision Letter on Cancellation of Tax Assessment.

(8)

Conditions more about the arrangement method the provision of interest compensation is regulated by or based on the Regulations Minister of Finance.

CHAPTER V OBJECTION AND APPEAL

Article 27B (Law No. 11 of 2020)

HPP KUP

Explanation of Article 27B

Paragraph (1)

Self-explanatory.

Paragraph (2)

Self-explanatory.

Paragraph (3)

Self-explanatory.

Paragraph (4)

Self-explanatory.

Paragraph (5)

Self-explanatory.

Paragraph (6)

Self-explanatory.

Paragraph (7)

Self-explanatory.

Paragraph (8)

Self-explanatory.

Konsolidasi Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan

BAB V KEBERATAN DAN BANDING

Pasal 27B (UU No. 11 Tahun 2020)

BAB V KEBERATAN DAN BANDING

Pasal 27B (UU No. 11 Tahun 2020)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER V OBJECTION AND APPEAL

Article 27B (Law No. 11 of 2020)

CHAPTER V OBJECTION AND APPEAL

Article 27B (Law No. 11 of 2020)

Let Us Know Your Problem!