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 IX PENYIDIKAN

Pasal 43A (UU No. 7 Tahun 2021)

(1)	Direktur Jenderal Pajak berdasarkan informasi, data, laporan, dan pengaduan berwenang melakukan pemeriksaan bukti permulaan sebelum dilakukan penyidikan tindak pidana di bidang perpajakan.
(1a)	Pemeriksaan Bukti Permulaan dilaksanakan oleh Pejabat Penyidik Pegawai Negeri Sipil di lingkungan Direktorat Jenderal Pajak yang menerima surat perintah pemeriksaan bukti permulaan.
(2)	Dalam hal terdapat indikasi tindak pidana di bidang perpajakan yang menyangkut petugas Direktorat Jenderal Pajak, Menteri Keuangan dapat menugasi unit pemeriksa internal di lingkungan Kementerian Keuangan untuk melakukan pemeriksaan bukti permulaan.
(3)	Apabila dari bukti permulaan ditemukan unsur tindak pidana korupsi, pegawai Direktorat Jenderal Pajak yang tersangkut wajib diproses menurut ketentuan hukum Tindak Pidana Korupsi.
(4)	Tata cara pemeriksaan bukti permulaan tindak pidana di bidang perpajakan sebagaimana dimaksud pada ayat (1) dan ayat (2) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

BAB IX PENYIDIKAN

Pasal 43A (UU No. 7 Tahun 2021)

HPP KUP

Penjelasan Pasal 43A

Ayat (1)

Informasi, data, laporan, dan pengaduan yang diterima oleh Direktorat Jenderal Pajak akan dikembangkan dan dianalisis melalui kegiatan intelijen dan/atau kegiatan lain yang hasilnya dapat ditindaklanjuti dengan Pemeriksaan, Pemeriksaan Bukti Permulaan, atau tidak ditindaklanjuti. Pemeriksaan Bukti Permulaan memiliki tujuan dan kedudukan yang sama dengan penyelidikan sebagaimana diatur dalam Undang-Undang yang mengatur mengenai hukum acara pidana.

Ayat (1a)

Cukup jelas.

Ayat (2)

Cukup jelas.

Ayat (3)

Cukup jelas.

Ayat (4)

Cukup jelas.

BAB IX PENYIDIKAN

Pasal 43A (UU No. 7 Tahun 2021)

Nomor Dokumen	Perihal	Tanggal Ditetapkan
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
177/PMK.03/2022	TATA CARA PEMERIKSAAN BUKTI PERMULAAN TINDAK PIDANA DI BIDANG PERPAJAKAN	3 February 2023
SE-23/PJ/2015	PETUNJUK TEKNIS PEMERIKSAAN BUKTI PERMULAAN TINDAK PIDANA DI BIDANG PERPAJAKAN	25 March 2015
PER-15/PJ/2019	PELAKSANAAN KEGIATAN INTELIJEN PERPAJAKAN DAN PENGAMATAN	4 July 2019
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
PER-18/PJ/2014	PETUNJUK PELAKSANAAN PENGEMBANGAN DAN ANALISIS INFORMASI, DATA, LAPORAN, DAN PENGADUAN	2 July 2014

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 IX INVESTIGATION

Article 43A (Law No. 7 of 2021)

(1)	Director General Tax based information, data, reports, and complaints have the authority to examine evidence beginning before carrying out a criminal investigation in the field of taxation.
(1a)	Check Preliminary evidence implemented by Civil Servant Investigating Officer within the Directorate General Taxes that receive an initial evidence inspection warrant.
(2)	In if there is an indication of action criminal in in the field of taxation involving officers of the Directorate General of Taxes, The Minister of Finance can assign an internal inspection unit in the environment Ministry of Finance to conduct preliminary evidence checks.
(3)	If from preliminary evidence elements found corruption crime, an employee of the Directorate General of Taxes who involved must be processed according to the provisions of the Criminal Act Corruption.
(4)	Arrange way of examining preliminary evidence follow crime in the field of taxation as referred to in paragraph (1) and paragraph (2) regulated by or based on the Regulation of the Minister of Finance.

CHAPTER IX INVESTIGATION

Article 43A (Law No. 7 of 2021)

HPP KUP

Explanation Article 43A

Paragraph (1)

Information, data, reports and complaints received by the Directorate General Tax will be developed and analyzed through activities intelligence and/or other activities whose results can be followed up with Examination, Preliminary Evidence Examination, or not followed up. The Preliminary Evidence Examination has the objectives and the same position as the investigation as stipulated in The law governing criminal procedural law.

Paragraph (1a)

Quite clear.

Paragraph (2)

Quite clear.

Paragraph (3)

Quite clear.

Paragraph (4)

Quite clear.

CHAPTER IX INVESTIGATION

Article 43A (Law No. 7 of 2021)

Document Number	About	Date Set
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
177/PMK.03/2022	PROCEDURES FOR EXAMINING PROOF OF INITIATIVE CRIMINAL ACTIONS IN THE FIELD OF TAXATION	3 February 2023
SE-23/PJ/2015	TECHNICAL INSTRUCTIONS FOR EXAMINING PROOF OF INITIATIVE CRIMINAL ACTIONS IN THE FIELD OF TAXATION	25 February 2015
PER-15/PJ/2019	IMPLEMENTATION OF TAX INTELLIGENCE AND OBSERVATION ACTIVITIES	4 July 2019
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
PER-18/PJ/2014	INSTRUCTIONS FOR IMPLEMENTING THE DEVELOPMENT AND ANALYSIS OF INFORMATION, DATA, REPORTS AND COMPLAINTS	2 July 2014

Konsolidasi Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan

BAB IX PENYIDIKAN

Pasal 43A (UU No. 7 Tahun 2021)

BAB IX PENYIDIKAN

Pasal 43A (UU No. 7 Tahun 2021)

BAB IX PENYIDIKAN

Pasal 43A (UU No. 7 Tahun 2021)

Consolidation of General Provisions and Tax Procedures Act

CHAPTER IX INVESTIGATION

Article 43A (Law No. 7 of 2021)

CHAPTER IX INVESTIGATION

Article 43A (Law No. 7 of 2021)

CHAPTER IX INVESTIGATION

Article 43A (Law No. 7 of 2021)

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