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 VII KETENTUAN KHUSUS

Pasal 36B (UU No. 28 Tahun 2007)

(1)	Menteri Keuangan berkewajiban untuk membuat kode etik pegawai Direktorat Jenderal Pajak.
(2)	Pegawai Direktorat Jenderal Pajak wajib mematuhi kode etik pegawai Direktorat Jenderal Pajak.
(3)	Pengawasan pelaksanaan dan penampungan pengaduan pelanggaran kode etik pegawai Direktorat Jenderal Pajak dilaksanakan oleh Komite Kode Etik yang ketentuannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

BAB VII KETENTUAN KHUSUS

Pasal 36B (UU No. 28 Tahun 2007)

Penjelasan Pasal 36B

Ayat (1)

Cukup jelas.

Ayat (2)

Cukup jelas.

Ayat (3)

Cukup jelas.

BAB VII KETENTUAN KHUSUS

Pasal 36B (UU No. 28 Tahun 2007)

Nomor Dokumen	Perihal	Tanggal Ditetapkan
PER-103/PJ./2007	SURAT PERNYATAAN BERSEDIA MEMATUHI KODE ETIK PEGAWAI DIREKTORAT JENDERAL PAJAK	23 July 2007
SE-34/PJ./2007	PETUNJUK PELAKSANAAN PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-103/PJ./2007 TENTANG SURAT PERNYATAAN BERSEDIA MEMATUHI KODE ETIK PEGAWAI DIREKTORAT JENDERAL PAJAK	23 July 2007
1/PM.3/2007	KODE ETIK PEGAWAI DIREKTORAT JENDERAL PAJAK	23 July 2007

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 VII SPECIAL PROVISIONS

Article 36B (Law No. 28 of 2007)

(1)	Minister Finance is obliged to make a code of ethics for employees of the Directorate General of Taxes.
(2)	Employee Directorate General of Taxation must comply with the employee code of ethics of the Directorate General of Taxes.
(3)	Monitoring implementation and complaint repository violation of the employee code of conduct of the Directorate General of Taxes is implemented by the Code of Ethics Committee whose provisions are regulated by or based on Minister of Finance Regulation.

CHAPTER VII SPECIAL PROVISIONS

Article 36B (Law No. 28 of 2007)

Explanation Article 36B

Paragraph (1)

Self-explanatory.

Paragraph (2)

Self-explanatory.

Paragraph (3)

Self-explanatory.

CHAPTER VII SPECIAL PROVISIONS

Article 36B (Law No. 28 of 2007)

Document Number	About	Date Set
PER-103/PJ./2007	STATEMENT LETTER OF WILLING TO COMPLY WITH DIRECTORATE GENERAL OF TAXES CODE OF ETHICS	23 July 2007
SE-34/PJ./2007	INSTRUCTIONS FOR IMPLEMENTING DIRECTOR GENERAL OF TAXES REGULATION NUMBER PER-103/PJ./2007 CONCERNING STATEMENT OF WILLING TO COMPLY WITH DIRECTORATE GENERAL OF TAXES CODE OF ETHICS	23 July 2007
1/PM.3/2007	DIRECTORATE GENERAL OF TAXES CODE OF ETHICS	23 July 2007

Konsolidasi Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan

BAB VII KETENTUAN KHUSUS

Pasal 36B (UU No. 28 Tahun 2007)

BAB VII KETENTUAN KHUSUS

Pasal 36B (UU No. 28 Tahun 2007)

BAB VII KETENTUAN KHUSUS

Pasal 36B (UU No. 28 Tahun 2007)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER VII SPECIAL PROVISIONS

Article 36B (Law No. 28 of 2007)

CHAPTER VII SPECIAL PROVISIONS

Article 36B (Law No. 28 of 2007)

CHAPTER VII SPECIAL PROVISIONS

Article 36B (Law No. 28 of 2007)

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