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 II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 4 (UU No. 28 Tahun 2007)

(1)	Wajib Pajak wajib mengisi dan menyampaikan Surat Pemberitahuan dengan benar, lengkap, jelas, dan menandatanganinya.
(2)	Surat Pemberitahuan Wajib Pajak badan harus ditandatangani oleh pengurus atau direksi.
(3)	Dalam hal Wajib Pajak menunjuk seorang kuasa dengan surat kuasa khusus untuk mengisi dan menandatangani Surat Pemberitahuan, surat kuasa khusus tersebut harus dilampirkan pada Surat Pemberitahuan.
(4)	Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak yang wajib menyelenggarakan pembukuan harus dilampiri dengan laporan keuangan berupa neraca dan laporan laba rugi serta keterangan lain yang diperlukan untuk menghitung besarnya Penghasilan Kena Pajak.
(4a)	Laporan Keuangan sebagaimana dimaksud pada ayat (4) adalah laporan keuangan dari masing-masing Wajib Pajak.
(4b)	Dalam hal laporan keuangan sebagaimana dimaksud pada ayat (4a) diaudit oleh Akuntan Publik tetapi tidak dilampirkan pada Surat Pemberitahuan, Surat Pemberitahuan dianggap tidak lengkap dan tidak jelas, sehingga Surat Pemberitahuan dianggap tidak disampaikan sebagaimana dimaksud dalam Pasal 3 ayat (7) huruf b.
(5)	Tata cara penerimaan dan pengolahan Surat Pemberitahuan diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 4 (UU No. 28 Tahun 2007)

Penjelasan Pasal 4

Ayat (1)

Cukup jelas.

Ayat (2)

Cukup jelas.

Ayat (3)

Cukup jelas.

Ayat (4)

Cukup jelas.

Ayat (4a)

Yang dimaksud dengan Laporan Keuangan masing-masing Wajib Pajak adalah laporan keuangan hasil kegiatan usaha masing-masing Wajib Pajak.

Contoh:

PT A memiliki saham pada PT B dan PT C. Dalam contoh tersebut, PT A mempunyai kewajiban melampirkan laporan keuangan konsolidasi PT A dan anak perusahaan, juga melampirkan laporan keuangan atas usaha PT A (sebelum dikonsolidasi), sedangkan PT B dan PT C wajib melampirkan laporan keuangan masing-masing, bukan laporan keuangan konsolidasi.

Ayat (4b)

Cukup jelas.

Ayat (5)

Tata cara penerimaan dan pengolahan Surat Pemberitahuan memuat hal-hal mengenai, antara lain, penelitian kelengkapan, pemberian tanda terima, pengelompokan Surat Pemberitahuan Lebih Bayar, Kurang Bayar, dan Nihil, prosedur perekaman dan tindak lanjut pengelolaannya, yang diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 4 (UU No. 28 Tahun 2007)

Nomor Dokumen	Perihal	Tanggal Ditetapkan
NOMOR 9/PMK.03/2018	PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 243/PMK.03/2014 TENTANG SURAT PEMBERITAHUAN (SPT)	26 January 2018
18/PMK.03/2021	PELAKSANAAN UNDANG-UNDANG NOMOR 11 TAHUN 2020 TENTANG CIPTA KERJA DI BIDANG PAJAK PENGHASILAN, PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH, SERTA KETENTUAN UMUM DAN TATA CARA PERPAJAKAN	17 February 2021
9/PMK.03/2018	PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 243/PMK.03/2014 TENTANG SURAT PEMBERITAHUAN (SPT)	26 January 2018
PER-02/PJ/2019	TATA CARA PENYAMPAIAN, PENERIMAAN, DAN PENGOLAHAN SURAT PEMBERITAHUAN	23 January 2019
SE-03/PJ/2019	PETUNJUK TEKNIS TATA CARA PENYAMPAIAN, PENERIMAAN, DAN PENGOLAHAN SURAT PEMBERITAHUAN	12 February 2018
18/PMK.03/2021	PELAKSANAAN UNDANG-UNDANG NOMOR 11 TAHUN 2020 TENTANG CIPTA KERJA DI BIDANG PAJAK PENGHASILAN, PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH, SERTA KETENTUAN UMUM DAN TATA CARA PERPAJAKAN	17 February 2021
536/KMK.04/2000	TATA CARA PENERIMAAN DAN PENGOLAHAN SURAT PEMBERITAHUAN	1 January 2001.
82/KMK.03/2003	PERUBAHAN ATAS KEPUTUSAN MENTERI KEUANGAN NOMOR 536/KMK.04/2000	28 February 2003

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 II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT

Article 4 (Law No. 28 of 2007)

(1)	Required Taxes are required to fill out and submit a letter Notification correctly, completely, clearly, and signed it.
(2)	Letters Notification of corporate taxpayers must be signed by the management or directors.
(3)	In the case that the Taxpayer appoints a power of attorney with a special power of attorney to fill out and sign the Letter Notification, the special power of attorney must be attached to the Letter Notice.
(4)	Letters Income Tax Annual Notice Taxpayers who are required to keep bookkeeping must be accompanied with financial reports in the form of a balance sheet and income statement as well other information needed to calculate the amount of income Taxable.
(4a)	Report Finance as referred to in paragraph (4) is the financial report of each Taxpayer.
(4b)	In in terms of financial reports as referred to in paragraph (4a) audited by a Public Accountant but not attached on the Tax Return, the Tax Return is considered incomplete and unclear, so that the notification letter is deemed not submitted as referred to in Article 3 paragraph (7) letter b.
(5)	Arrange how to receive and process letters Notifications are regulated by or based on Ministerial Regulations Finance.

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT

Article 4 (Law No. 28 of 2007)

Explanation Article 4

Paragraph (1)

Quite clear.

Paragraph (2)

Quite clear.

Paragraph (3)

Quite clear.

Paragraph (4)

Quite clear.

Paragraph (4a)

What is meant by the Financial Report of each Taxpayer is financial reports on the results of each taxpayer's business activities.

Example:

PT A owns shares in PT B and PT C. In this example, PT A has the obligation to attach the consolidated financial statements of PT A and subsidiary companies, also enclosing financial reports on the business of PT A (before consolidation), while PT B and PT C are required to attach individual financial statements, not consolidated financial statements.

Paragraph (4b)

Self-explanatory.

Paragraph (5)

The procedures for receiving and processing tax returns contain matters regarding, among other things, completeness checks, granting of receipts, grouping of Overpaid, Underpaid, and None Notification Letters, recording procedures and follow-up management, which are regulated by or based on the Regulation of the Minister of Finance.

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT

Article 4 (Law No. 28 of 2007)

Document Number	About	Date Set
NUMBER 9/PMK.03/2018	AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 243/PMK.03/2014 CONCERNING NOTIFICATION LETTER (SPT)	26 July 2018
18/PMK.03/2021	IMPLEMENTATION OF LAW NUMBER 11 OF 2020 REGARDING EMPLOYMENT CREATION IN THE FIELD OF INCOME TAX, VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS, AS WELL AS GENERAL PROVISIONS AND TAX PROCEDURE	17 February 2021
9/PMK.03/2018	AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 243/PMK.03/2014 CONCERNING NOTIFICATION LETTER (SPT)	26 July 2018
PER-02/PJ/2019	PROCEDURES FOR SUBMISSION, RECEIVING, AND PROCESSING NOTIFICATION LETTER	23 April 2019
SE-03/PJ/2019	TECHNICAL INSTRUCTIONS FOR SUBMISSION, ACCEPTANCE AND PROCESSING OF NOTIFICATIONS	12 February 2018
18/PMK.03/2021	IMPLEMENTATION OF LAW NUMBER 11 OF 2020 REGARDING EMPLOYMENT CREATION IN THE FIELD OF INCOME TAX, VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS, AS WELL AS GENERAL PROVISIONS AND TAX PROCEDURE	17 February 2021
536/KMK.04/2000	PROCEDURES FOR RECEIVING AND PROCESSING NOTIFICATION LETTER	1 January 2001.
82/KMK.03/2003	AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NUMBER 536/KMK.04/2000	28 February 2003

Konsolidasi Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 4 (UU No. 28 Tahun 2007)

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 4 (UU No. 28 Tahun 2007)

BAB II NOMOR POKOK WAJIB PAJAK, PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN PAJAK

Pasal 4 (UU No. 28 Tahun 2007)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT

Article 4 (Law No. 28 of 2007)

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT

Article 4 (Law No. 28 of 2007)

CHAPTER II TAXPAYER INDIVIDUAL NUMBER, ENTREPRENEURS ESTABLISHMENT

Article 4 (Law No. 28 of 2007)

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