Catatan tgl 11/02/2009  1) penggunaan kata ‘sejak’ dan ’setelah’ dengan ’from’ dan ’after’ dalam bhs inggris
agar dicek kembali.
2) seluruh ’VAT’ hendaknya dipanjangkan seluruhnya menjadi ’Value Added Tax’
NO ART PRG GENERAL PROVISIONS AND TAX
PROCEDURES LAW
NUMBER 16 OF 2000
CHAPTER I
GENERAL PROVISION
1 1
1 Taxpayer is any individual or entity who or which,
pursuant to the provisions in the tax law, is required to
fulfill tax obligations, including withholding agent of
certain taxes.
2 Entity is a group of people and or capital that forms a
unity that either conducts business or not, including
corporation, limited partnership, state or local-owned
enterprise in whatever name and form, firma, kongsi,
cooperative, pension fund, partnership, association,
foundation, public organization, social and political
organization, or any similar organization, institution,
permanent establishment, and any other form of entity.
3 Firm is an individual or entity in whatever form which in
P GENERAL PROVISIONS AND TAX UNDANG-UNDANG KETENTUAN
R PROCEDURES LAW UMUM DAN TATA CARA
G NUMBER 28 OF 2007 PERPAJAKAN NOMOR 28 TAHUN
2007
CHAPTER I BAB I
GENERAL PROVISION KETENTUAN UMUM
1 Tax is an obligatory/compulsory contribution to
the state which is payable by any individual or Pajak adalah kontribusi wajib kepada
entity that is enforced based on the law, without negara yang terutang oleh orang pribadi
any direct benefit in return and is used for the atau badan yang bersifat memaksa
maximum welfare of the people. berdasarkan Undang-Undang, dengan tidak
mendapatkan imbalan secara langsung dan
digunakan untuk keperluan negara bagi
sebesar-besarnya kemakmuran rakyat.
2 Taxpayer is any individual or entity, comprising
tax payer and withholding agent having taxation Wajib Pajak adalah orang pribadi atau
rights and obligations pursuant to the provisions badan, meliputi pembayar pajak, pemotong
in the tax laws. pajak, dan pemungut pajak, yang
mempunyai hak dan kewajiban perpajakan
sesuai dengan ketentuan peraturan
perundang-undangan perpajakan.
3 Entity is a group of people and or capital that
forms a unity that either conducts business or not, Badan adalah sekumpulan orang dan/atau
including corporation, limited partnership, state or modal yang merupakan kesatuan baik yang
local state-owned enterprise in whatever name and melakukan usaha maupun yang tidak
form, firm, kongsi, cooperative, pension fund, melakukan usaha yang meliputi perseroan
partnership, association, foundation, public mass terbatas, perseroan komanditer, perseroan
organization, social and political organization, or lainnya, badan usaha milik negara atau
any similar organization, institution and other badan usaha milik daerah dengan nama
forms of entity, including collective investment dan dalam bentuk apa pun, firma, kongsi,
contract and permanent establishment. koperasi, dana pensiun, persekutuan,
perkumpulan, yayasan, organisasi massa,
organisasi sosial politik, atau organisasi
lainnya, lembaga dan bentuk badan lainnya
termasuk kontrak investasi kolektif dan
bentuk usaha tetap.  
4 Firm Enterprise is any individual or entity in Pengusaha adalah orang pribadi atau badan
 the course of business or work produces product, imports
product, exports product, conducts trade, utilizes
intangible goods from outside the Customs Area, renders
services, or utilizes services from outside the Customs
Area
4 Taxable Person for Value Added Tax (VAT) purposes is
a firm referred to in point 3 (three) supplying Taxable
Goods and or rendering Taxable Services as stipulated on
the VAT Law of 1984 and its amendment except for
Small-sized firm the definition of which is set by a
decree of the Minister of Finance, who does not elect to
be confirmed as Taxable Person for VAT Purposes
5 Taxpayer Identity Number is a number issued to a
Taxpayer as means of taxation administration which is
used as a personal identity or Taxpayer identity in
conducting his taxation rights and obligations.
6 Taxable Period is equal to one calendar month or any
other period that does not exceed 3 (three) calendar
months as stipulated by a decree of the Minister of
Finance.
7 Taxable Year is a calendar year unless a Taxpayer adopts
an accounting year, which is different from the calendar
year.
8 Fraction of a Taxable Year is part of one Taxable Year
period.
9 Tax payable is tax, which must be paid at a time, within a
Taxable Period, a Taxable Year, or a Fraction of a
Taxable Year in accordance with the provisions of the tax
whatever form which in the course of business or
work produces product, imports product, exports
product, conducts trade, utilizes intangible goods
from outside the Customs Area, renders services,
or utilizes services from outside the Customs
Area.
5 Taxable Person for Value Added Tax (VAT)
purposes is an enterprise firm supplying Taxable
Goods and or rendering Taxable Services which is
taxable as stipulated by the Value Added Tax Law
of 1984 and its amendments.
6 Taxpayer Identification Number is a number
issued to a Taxpayer as means of taxation
administration which is used as a personal identity
or Taxpayer identity in conducting his taxation
rights and obligations.
7 Taxable Period is a period used as a base for
Taxpayer to calculate, pay, and report tax payable
in a certain period as stipulated by this law.
8 Taxable Year is a period of 1 (one) calendar year
unless a Taxpayer adopts an accounting year Tahun Pajak adalah jangka waktu 1 (satu)
which is different from the calendar year.
9 Fraction of a Taxable Year is part of a period of 1
(one) Taxable Year period.
10 Tax payable is tax which must be paid at a
particular time, within a Taxable Period, a Pajak yang terutang adalah pajak yang
Taxable Year, or a Fraction of a Taxable Year harus dibayar pada suatu saat, dalam Masa
dalam bentuk apa pun yang dalam kegiatan
usaha atau pekerjaannya menghasilkan
barang, mengimpor barang, mengekspor
barang, melakukan usaha perdagangan,
memanfaatkan barang tidak berwujud dari
luar daerah pabean, melakukan usaha jasa,
atau memanfaatkan jasa dari luar daerah
pabean
Pengusaha Kena Pajak adalah Pengusaha
yang melakukan penyerahan Barang Kena
Pajak dan/atau penyerahan Jasa Kena
Pajak yang dikenai pajak berdasarkan
Undang-Undang Pajak Pertambahan Nilai
1984 dan perubahannya
Nomor Pokok Wajib Pajak adalah nomor
yang diberikan kepada Wajib Pajak
sebagai sarana dalam administrasi
perpajakan yang dipergunakan sebagai
tanda pengenal diri atau identitas Wajib
Pajak dalam melaksanakan hak dan
kewajiban perpajakannya
Masa Pajak adalah jangka waktu yang
menjadi dasar bagi Wajib Pajak untuk
menghitung, menyetor, dan melaporkan
pajak yang terutang dalam suatu jangka
waktu tertentu sebagaimana ditentukan
dalam Undang-Undang ini.
tahun kalender kecuali bila Wajib Pajak
menggunakan tahun buku yang tidak sama
dengan tahun kalender
Bagian Tahun Pajak adalah bagian dari
jangka waktu 1 (satu) Tahun Pajak
 laws.
10 Tax Return is a document used by a Taxpayer to report
the calculation and or payment of taxes, taxable object
and or non-taxable object and or assets and obligations
pursuant to the provisions of tax laws.
11 Periodic Tax Return is a Tax Return for a particular
Taxable Period.
12 Annual Tax Return is a Tax Return for a particular
Taxable Year or Fraction of a Taxable Year.
13 Tax Payment Slip is a document used by a Taxpayer to
pay or remit tax payable to the State Treasury through
post office and or state-owned bank or local-owned bank
or such other place of payment as may be stipulated by a
decree of the Minister of Finance
14 Notice of Tax Assessment is a notice of assessment,
which can be Notice of Tax Underpayment Assessment,
Notice of an Additional Tax Underpayment Assessment,
Notice of Tax Overpayment Assessment, or Notice of Nil
Tax Assessment
15 Notice of Tax Underpayment Assessment is a notice of
tax assessment that specifies a principle amount of tax
payable, amount of tax credit, a principle amount of
underpayment tax payable, amount of administrative
penalties, and total of tax indebtedness.
pursuant to the provisions in the tax laws.
Pajak, dalam Tahun Pajak, atau dalam
Bagian Tahun Pajak sesuai dengan
ketentuan peraturan perundang-undangan
perpajakan.
11 Tax Return is a document used by a Taxpayer to Surat Pemberitahuan adalah surat yang
report the calculation and or payment of taxes, oleh Wajib Pajak digunakan untuk
taxable objects and or non-taxable objects and or melaporkan penghitungan dan/atau
assets and liabilities pursuant to the provisions in pembayaran pajak, objek pajak dan/atau
the tax laws. bukan objek pajak, dan/atau harta dan
kewajiban sesuai dengan ketentuan
peraturan perundang-undangan perpajakan.
12 Periodic Tax Return is a Tax Return for a
particular Taxable Period. Surat Pemberitahuan Masa adalah Surat
Pemberitahuan untuk suatu Masa Pajak.
13 Annual Tax Return is a Tax Return for a
particular Taxable Year or Fraction of a Taxable Surat Pemberitahuan Tahunan adalah Surat
Year. Pemberitahuan untuk suatu Tahun Pajak
atau Bagian Tahun Pajak
14 Tax Payment Slip is a receipt of tax payment or
remittance having been paid or remitted using Surat Setoran Pajak adalah bukti
specific form or other means to the State pembayaran atau penyetoran pajak yang
Treasury, through a place of payment appointed telah dilakukan dengan menggunakan
by the Minister of Finance. formulir atau telah dilakukan dengan cara
lain ke kas negara melalui tempat
pembayaran yang ditunjuk oleh Menteri
Keuangan
15 Notice of Tax Assessment is a notice of
assessment which includes Notice of Tax Surat ketetapan pajak adalah surat
Underpayment Assessment, Notice of an ketetapan yang meliputi Surat Ketetapan
Additional Tax Underpayment Assessment, Pajak Kurang Bayar, Surat Ketetapan
Notice of Nil Tax Assessment, and Notice of Tax Pajak Kurang Bayar Tambahan, Surat
Overpayment Assessment. Ketetapan Pajak Nihil, atau Surat
Ketetapan Pajak Lebih Bayar.
16 Notice of Tax Underpayment Assessment is a
notice of tax assessment that specifies a principle Surat Ketetapan Pajak Kurang Bayar
amount of tax payable, amount of tax credit, a adalah surat ketetapan pajak yang
principle amount of underpayment tax payable, menentukan besarnya jumlah pokok pajak,
amount of administrative penalties, and total of jumlah kredit pajak, jumlah kekurangan
tax due. pembayaran pokok pajak, besarnya sanksi
administrasi, dan jumlah pajak yang masih

16 Notice of an Additional Tax Underpayment Assessment
is a notice of tax assessment that specifies an additional
amount of tax payable over previously issued tax
assessment.
17 Notice of Tax Overpayment Assessment is a notice of tax
assessment that specifies an amount of tax overpayment
as a result of higher taxes credit than the tax payable or
which should not have been payable
18 Notice of Nil Tax Assessment is a notice of tax
assessment that specifies the principle amount of tax
payable is as much as the amount of tax credit or there is
no tax payable and no tax credit.
19 Notice of Tax Collection is a notice for the imposition
and collection of tax and or administrative penalties in
the form of interest and or fines.
20 Coerce Warrant is an order to pay tax payable and tax
collection expenses
22 Tax Credit for Income Tax purposes is Income Tax paid
by the Taxpayer himself plus the principle amount of tax
payable as a result of unpaid or under paid Income Tax
for effective year as specified in the Notice of Tax
Collection plus any Income Tax withheld or collected,
plus any tax on income paid or payable abroad, minus
pre-audit refund of tax overpayment, which may be
deducted from the tax payable
17 Notice of Additional Tax Underpayment
Assessment is a notice of tax assessment that
specifies an additional amount of tax payable over
previously issued tax assessment.
18 Notice of Nil Tax Assessment is a notice of tax
assessment that specifies the principle amount of
tax payable is as much as the amount of tax credit,
or, there is no tax payable and no tax credit.
19 Notice of Tax Overpayment Assessment is a
notice of tax assessment that specifies an amount
of tax overpayment as a result of the tax credit is
greater than the tax payable, or the tax paid should
not have been payable.
20 Notice of Tax Collection is a notice for the
imposition and collection of tax and or
administrative penalties in the form of interest and
or fines.
21 Coerce Warrant is an order to pay tax payable and
tax collection expenses.
22 Tax Credit for Income Tax purposes is Income
Tax paid by the Taxpayer himself plus the
principle amount of tax payable in the Notice of
Tax Collection as a result of unpaid or underpaid
Income Tax for an effective year as specified in
the Notice of Tax Collection plus any Income Tax
withheld or collected, plus any tax on income paid
or payable abroad, minus pre-audit refund of tax
overpayment, which may be deducted from the
tax payable.
harus dibayar.
Surat Ketetapan Pajak Kurang Bayar
Tambahan adalah surat ketetapan pajak
yang menentukan tambahan atas jumlah
pajak yang telah ditetapkan
Surat Ketetapan Pajak Nihil adalah surat
ketetapan pajak yang menentukan jumlah
pokok pajak sama besarnya dengan jumlah
kredit pajak atau pajak tidak terutang dan
tidak ada kredit pajak.
Surat Ketetapan Pajak Lebih Bayar adalah
surat ketetapan pajak yang menentukan
jumlah kelebihan pembayaran pajak karena
jumlah kredit pajak lebih besar daripada
pajak yang terutang atau seharusnya tidak
terutang.
Surat Tagihan Pajak adalah surat untuk
melakukan tagihan pajak dan/atau sanksi
administrasi berupa bunga dan/atau denda.
Surat Paksa adalah surat perintah
membayar utang pajak dan biaya
penagihan pajak
Kredit Pajak untuk Pajak Penghasilan
adalah pajak yang dibayar sendiri oleh
Wajib Pajak ditambah dengan pokok pajak
yang terutang dalam Surat Tagihan Pajak
karena Pajak Penghasilan dalam tahun
berjalan tidak atau kurang dibayar,
ditambah dengan pajak yang dipotong atau
dipungut, ditambah dengan pajak atas
penghasilan yang dibayar atau terutang di
luar negeri, dikurangi dengan
pengembalian pendahuluan kelebihan
pajak, yang dikurangkan dari pajak yang
terutang.
 21 Tax Credit for VAT Purposes is creditable Input Taxes
minus pre-audit refund of overpayment creditable VAT
or minus compensated VAT, which may be deducted
from the tax payable
23 Independent personal services are services performed by
an individual having special expertise in order to earn
income without any employment relationship
24 Audit is a series of activities to find, collect, and process
data and or other information in order to assess tax
compliance and other objectives may necessary for
complying with the provisions of the tax laws.
23 Tax Credit for VAT Purposes is creditable Input
Taxes minus pre-audit refund of overpayment Kredit Pajak untuk Pajak Pertambahan
creditable VAT or minus compensated VAT, Nilai adalah Pajak Masukan yang dapat
which is deducted from the tax payable. dikreditkan setelah dikurangi dengan
pengembalian pendahuluan kelebihan
pajak atau setelah dikurangi dengan pajak
yang telah dikompensasikan, yang
dikurangkan dari pajak yang terutang.
24 Independent personal services are services
performed by an individual having special Pekerjaan bebas adalah pekerjaan yang
expertise in order to earn income without any dilakukan oleh orang pribadi yang
employment relationship. mempunyai keahlian khusus sebagai usaha
untuk memperoleh penghasilan yang tidak
terikat oleh suatu hubungan kerja.
25 Audit is a series of activities to collect and process
data, information and or evidence conducted in an Pemeriksaan adalah serangkaian kegiatan
objective and professional manner based on an menghimpun dan mengolah data,
auditing standard in order to assess tax keterangan, dan/atau bukti yang
compliance and other objectives necessary to dilaksanakan secara objektif dan
comply with the for the enforcement of provisions profesional berdasarkan suatu standar
of the tax laws. pemeriksaan untuk menguji kepatuhan
pemenuhan kewajiban perpajakan dan/atau
untuk tujuan lain dalam rangka
melaksanakan ketentuan peraturan
perundang-undangan perpajakan.
26 Preliminary Evidence is a condition, conduct, and
or evidence in the form of information, writings, Bukti Permulaan adalah keadaan,
or materials that may strongly indicate a tax crime perbuatan, dan/atau bukti berupa
is occurring or has occurred committed by anyone keterangan, tulisan, atau benda yang dapat
which may cause loss in the state revenue. memberikan petunjuk adanya dugaan kuat
bahwa sedang atau telah terjadi suatu
tindak pidana di bidang perpajakan yang
dilakukan oleh siapa saja yang dapat
menimbulkan kerugian pada pendapatan
negara.
27 Preliminary Investigation is an audit conducted in
order to find Preliminary Evidence about whether Pemeriksaan Bukti Permulaan adalah
an alleged tax crime has occurred. pemeriksaan yang dilakukan untuk
mendapatkan bukti permulaan tentang
adanya dugaan telah terjadi tindak pidana
di bidang perpajakan.
25 Tax Bearer is an individual or entity responsible for tax
payment, including a representative who exercises the
rights and fulfils the obligations of a Taxpayer pursuant
to the provisions of the tax laws.
26 Bookkeeping is a process of orderly recording of
financial data and information including assets,
liabilities, equity, income and expenses, and acquisition
cost and sales of goods or services resulting a financial
report in the form of a balance sheet and profit and loss
statement at the end of each Taxable Year.
27 Verification is a series of actions undertaken to evaluate
completeness of information and attachment of a Tax
Return, as well as the writing and calculation accuracy.
28 Investigation on tax crime is a series of activities
conducted by Tax Investigator to find and collect
evidence in order to uncover a criminal offence in the
field of taxation and to find the suspect.
28 Tax Bearer is an individual or entity responsible
for tax payment, including a representative who Penanggung Pajak adalah orang pribadi
exercises the rights and fulfils the obligations of a atau badan yang bertanggung jawab atas
Taxpayer pursuant to the provisions of the tax pembayaran pajak, termasuk wakil yang
law. menjalankan hak dan memenuhi kewajiban
Wajib Pajak sesuai dengan ketentuan
peraturan perundang-undangan perpajakan.
29 Bookkeeping is a process of orderly recording of
financial data and information including assets, Pembukuan adalah suatu proses pencatatan
liabilities, equity, income and expenses, and yang dilakukan secara teratur untuk
acquisition cost and sales of goods or services mengumpulkan data dan informasi
resulting in a financial report in the form of a keuangan yang meliputi harta, kewajiban,
balance sheet and profit and loss statement at the modal, penghasilan dan biaya, serta jumlah
end of each for the Taxable Year. harga perolehan dan penyerahan barang
atau jasa, yang ditutup dengan menyusun
laporan keuangan berupa neraca, dan
laporan laba rugi untuk periode Tahun
Pajak tersebut.
30 Verification is a series of actions conducted
undertaken to evaluate completeness of Penelitian adalah serangkaian kegiatan
information and attachment of a Tax Return, as yang dilakukan untuk menilai kelengkapan
well as the accuracy of writing and calculation. pengisian Surat Pemberitahuan dan
lampiran-lampirannya termasuk penilaian
tentang kebenaran penulisan dan
penghitungannya.
31 Investigation on tax crime is a series of activities Penyidikan tindak pidana di bidang
conducted by Tax Investigator to find and collect perpajakan adalah serangkaian tindakan
evidence in order to uncover a criminal offence in yang dilakukan oleh penyidik untuk
the field of taxation and to find the suspect. mencari serta mengumpulkan bukti yang
dengan bukti itu membuat terang tindak
pidana di bidang perpajakan yang terjadi
serta menemukan tersangkanya.
32 Investigator is an appointed Government Official
of Directorate General of Taxes which is provided Penyidik adalah pejabat Pegawai Negeri
with special authority as an investigator to Sipil tertentu di lingkungan Direktorat
conduct investigation on tax crime that has Jenderal Pajak yang diberi wewenang
occurred and find the suspect in accordance with khusus sebagai penyidik untuk melakukan
laws. penyidikan tindak pidana di bidang
perpajakan sesuai dengan ketentuan
peraturan perundang-undangan.
29 Notice of Tax Correction is a notice for correcting errors
in writing, calculation, and or errors in the application of
particular provisions of the tax laws found in a notice of
tax assessment, Notice of Tax Collection, Decision on
Objection, Decision on Deduction or Annulment of
Administrative Penalties, Decision on Deduction or
Cancellation of Inaccurate Tax Assessment, or Decision
on Pre-audit Refund of Tax Overpayment.
30 Decision on Objection is a decision on an objection
requested by Taxpayer in respect of a notice of tax
assessment or withholding by a third party.
31 Decision on Appeal is a decision of a tax court on an
appeal against Decision on Objection as requested by a
Taxpayer
33 Notice of Tax Correction is a notice for correcting
errors in writing, calculation, and or errors in the Surat Keputusan Pembetulan adalah surat
application of particular provisions of the tax laws keputusan yang membetulkan kesalahan
found in A Notice of Tax Assessment, Notice of tulis, kesalahan hitung, dan/atau kekeliruan
Tax Collection, Decision on Objection, Decision penerapan ketentuan tertentu dalam
on Deduction of Administrative Penalties, peraturan perundang-undangan perpajakan
Decision on Annulment of Administrative yang terdapat dalam surat ketetapan pajak,
Penalties, Decision on Deduction of Inaccurate Surat Tagihan Pajak, Surat Keputusan
Tax Assessment, Decision on the Cancellation of Pembetulan, Surat Keputusan Keberatan,
Tax Assessment, Decision on Pre-audit Refund of Surat Keputusan Pengurangan Sanksi
Tax Overpayment, or Decision on Interest of Tax Administrasi, Surat Keputusan
Overpayment. Penghapusan Sanksi Administrasi, Surat
Keputusan Pengurangan Ketetapan Pajak,
Surat Keputusan Pembatalan Ketetapan
Pajak, Surat Keputusan Pengembalian
Pendahuluan Kelebihan Pajak, atau Surat
Keputusan Pemberian Imbalan Bunga.
34 Decision on Objection is a decision on an
objection requested by Taxpayer against a notice Surat Keputusan Keberatan adalah surat
of tax assessment or withholding by a third party. keputusan atas keberatan terhadap surat
ketetapan pajak atau terhadap pemotongan
atau pemungutan oleh pihak ketiga yang
diajukan oleh Wajib Pajak.
35 Decision on Appeal is a decision of a tax court on
an appeal against Decision on Objection as Putusan Banding adalah putusan badan
requested by a Taxpayer. peradilan pajak atas banding terhadap
Surat Keputusan Keberatan yang diajukan
oleh Wajib Pajak.
36 Decision on Lawsuit is a decision of a tax court on
a lawsuit of material which may be filed Putusan Gugatan adalah putusan badan
according to tax laws. peradilan pajak atas gugatan terhadap hal-
hal yang berdasarkan ketentuan peraturan
perundang-undangan perpajakan dapat
diajukan gugatan.
37 Decision on Review is a decision of Supreme Putusan Peninjauan Kembali adalah
Court on a review request by Taxpayer or Director putusan Mahkamah Agung atas
General of Taxes against an Appeal Verdict or permohonan peninjauan kembali yang
Decision on Lawsuit which has been issued by a diajukan oleh Wajib Pajak atau oleh
tax court. Direktur Jenderal Pajak terhadap Putusan
Banding atau Putusan Gugatan dari badan
peradilan pajak
 32 Decision on Pre-audit Refund of Tax Overpayment is a 38 Decision on Pre-audit Refund of Tax
notice used to determine the amount of a pre-audit refund Overpayment is a notice used to determine the Surat Keputusan Pengembalian
for particular Taxpayers. amount of a pre-audit refund for a particular Pendahuluan Kelebihan Pajak adalah surat
Taxpayer. keputusan yang menentukan jumlah
pengembalian pendahuluan kelebihan
pajak untuk Wajib Pajak tertentu.
39 Decision on Interest on Tax Overpayment is a
decision which specifies the amount of interest Surat Keputusan Pemberian Imbalan
payable to a Taxpayer. Bunga adalah surat keputusan yang
menentukan jumlah imbalan bunga yang
diberikan kepada Wajib Pajak.
40 Date of sending is the date of postal stamp,
facsimile, or in case that the letter, notice, or Tanggal dikirim adalah tanggal stempel
decision is directly submitted is the date of the pos pengiriman, tanggal faksimili, atau
document submitted. dalam hal disampaikan secara langsung
adalah tanggal pada saat surat, keputusan,
atau putusan disampaikan secara langsung.
41 Date of receipt is the date of postal stamp, Tanggal diterima adalah tanggal stempel
facsimile, or in case that the letter, notice, or pos pengiriman, tanggal faksimili, atau
decision is directly submitted is the date when the dalam hal diterima secara langsung adalah
document is received. tanggal pada saat surat, keputusan, atau
putusan diterima secara langsung.

CHAPTER II CHAPTER II BAB II

TAXPAYER IDENTIFICATION NUMBER,
CONFIRMATION OF TAXABLE PERSON FOR
VAT PURPOSES,
TAX RETURN, AND TAX PAYMENT
PROCEDURES
2 1 Every Taxpayer shall be obliged to register at the office
of the Directorate General of Taxes in the district where
the Taxpayer resides or domiciles and deserves a
Taxpayer Identification Number.
TAXPAYER IDENTIFICATION NUMBER,
CONFIRMATION OF TAXABLE PERSON
FOR VAT PURPOSES,
TAX RETURN, AND TAX PAYMENT
PROCEDURES
1 Every Taxpayer who has met subjective and
objective requirements as stipulated by tax laws
shall be obliged to register at the office of the
Directorate General of Taxes whose jurisdiction
covers the residence or domicile of the Taxpayer
and be provided with a Taxpayer Identification
Number.
NOMOR POKOK WAJIB PAJAK,
PENGUKUHAN PENGUSAHA KENA
PAJAK, SURAT PEMBERITAHUAN,
DAN TATA CARA PEMBAYARAN
PAJAK
Setiap Wajib Pajak yang telah memenuhi
persyaratan subjektif dan objektif sesuai
dengan ketentuan peraturan perundang-
undangan perpajakan wajib mendaftarkan
diri pada kantor Direktorat Jenderal Pajak
yang wilayah kerjanya meliputi tempat
tinggal atau tempat kedudukan Wajib
Pajak dan kepadanya diberikan Nomor
Pokok Wajib Pajak.
2 Every Taxpayer as a firm which is taxable under the
VAT Law of 1984 and its amendments shall be obliged to
report its business activities to the office of the
Directorate General of Taxes in the district where the
Taxpayer resides or domiciles and where the business
activity is carried out, to be confirmed as a Taxable
Person for VAT Purposes.
3 The Director General of Taxes may determine
a. an office for registration and or for reporting a
business activity other than those referred to in
paragraph (1) and (2),
b. for specific individual Taxpayers, a place of
registration at the office of the Directorate General of
Taxes whose jurisdiction covering the location where
the business is carried out, in addition to the
registration obligation to the tax office referred to in
paragraph (1).
4 The Director General of Taxes may issue a Taxpayer
Identification Number and or to confirm a firm as a
Taxable Person for VAT Purposes ex-officio in case a
Taxpayer or Taxable Person for VAT Purposes does not
fulfill the obligations referred to in paragraph (1) and or
paragraph (2).
2 Every Taxpayer as an enterprise which is taxable
under the VAT Law of 1984 and its amendments
shall be obliged to report its business activities to
the office of the Directorate General of Taxes
whose jurisdiction covers the residence or
domicile of the Taxpayer and where the business
activity is carried out, to be confirmed as a
Taxable Person for VAT Purposes.
3 The Director General of Taxes may determine:
a. a place of registration and or for reporting a tempat pendaftaran dan/atau tempat
business activity other than that referred to in pelaporan usaha selain yang ditetapkan
paragraph (1) and (2) and or
b. a place of registration at the office of the
Directorate General of Taxes whose
jurisdiction covering the domicile of the
Taxpayer and the office of the Directorate
General of Taxes whose jurisdiction covering
the location where the business is carried out,
for specific individual Taxpayer.
4 The Director General of Taxes may issue a
Taxpayer Identification Number and or confirm a
Taxable Person for VAT Purposes ex-officio in
case a Taxpayer or a Taxable Person for VAT
Purposes does not fulfill the obligations as
referred to in paragraph (1) and or paragraph (2).
4a Tax obligations of the Taxpayers whose Taxpayer
Identification Number is issued ex-officio as
referred to in paragraph (4) have commenced
since the Taxpayer met subjective and objective
requirements as stipulated by tax laws, for a
period of not more than 5 (five) years prior to the
issuance of Taxpayer Identification Number and
or the confirmation as a Taxable Person for VAT
Purposes.
Setiap Wajib Pajak sebagai Pengusaha
yang dikenai pajak berdasarkan Undang-
Undang Pajak Pertambahan Nilai 1984 dan
perubahannya, wajib melaporkan usahanya
pada kantor Direktorat Jenderal Pajak yang
wilayah kerjanya meliputi tempat tinggal
atau tempat kedudukan Pengusaha, dan
tempat kegiatan usaha dilakukan untuk
dikukuhkan menjadi Pengusaha Kena
Pajak.
Direktur Jenderal Pajak dapat menetapkan:
pada ayat (1) dan ayat (2); dan/atau
tempat pendaftaran pada kantor Direktorat
Jenderal Pajak yang wilayah kerjanya
meliputi tempat tinggal dan kantor
Direktorat Jenderal Pajak yang wilayah
kerjanya meliputi tempat kegiatan usaha
dilakukan, bagi Wajib Pajak orang pribadi
pengusaha tertentu.
Direktur Jenderal Pajak menerbitkan
Nomor Pokok Wajib Pajak dan/atau
mengukuhkan Pengusaha Kena Pajak
secara jabatan apabila Wajib Pajak atau
Pengusaha Kena Pajak tidak melaksanakan
kewajibannya sebagaimana dimaksud pada
ayat (1) dan/atau ayat (2).
Kewajiban perpajakan bagi Wajib Pajak
yang diterbitkan Nomor Pokok Wajib
Pajak dan/atau yang dikukuhkan sebagai
Pengusaha Kena Pajak secara jabatan
sebagaimana dimaksud pada ayat (4)
dimulai sejak saat Wajib Pajak memenuhi
persyaratan subjektif dan objektif sesuai
dengan ketentuan peraturan perundang-
undangan perpajakan, paling lama 5 (lima)
tahun sebelum diterbitkannya Nomor
 Pokok Wajib Pajak dan/atau
dikukuhkannya sebagai Pengusaha Kena
Pajak.

5 A period for registration and reporting and the
procedures for registration and confirmation, referred to
in paragraph (1), (2), (3), and (4), including the
termination of Taxpayers Identification Number and or
the annulment of Confirmation of Taxable Person for
VAT Purposes is governed by a decree of Director
General of Taxes.
5 A period for registration and reporting and the
procedures for registration and confirmation as
referred to in paragraph (1), (2), (3), and (4),
including the termination of Taxpayers
Identification Number and or the annulment of
Confirmation of Taxable Person for VAT
Purposes is stipulated by or based on a Regulation
of the Ministry of Finance.
Jangka waktu pendaftaran dan pelaporan
serta tata cara pendaftaran dan pengukuhan
sebagaimana dimaksud pada ayat (1), ayat
(2), ayat (3), dan ayat (4) termasuk
penghapusan Nomor Pokok Wajib Pajak
dan/atau pencabutan Pengukuhan
Pengusaha Kena Pajak diatur dengan atau
berdasarkan Peraturan Menteri Keuangan.

6 Taxpayer Identification Number is terminated by Penghapusan Nomor Pokok Wajib Pajak

Director General of Taxes in case of: dilakukan oleh Direktur Jenderal Pajak
apabila:
a. a request for the termination of the Taxpayer a. diajukan permohonan penghapusan
Identification Number is submitted by Nomor Pokok Wajib Pajak oleh
Taxpayer and or his heir when the Taxpayer Wajib Pajak dan/atau ahli warisnya
no longer meets subjective and or objective apabila Wajib Pajak sudah tidak
requirements as stipulated by tax laws; memenuhi persyaratan subjektif
dan/atau objektif sesuai dengan
ketentuan peraturan perundang-
undangan perpajakan;
b. entity is liquidated as a result of business b. Wajib Pajak badan dilikuidasi karena
termination or merger; penghentian atau penggabungan
usaha;

c. permanent establishment discontinues its c. Wajib Pajak bentuk usaha tetap

business in Indonesia; or menghentikan kegiatan usahanya di
Indonesia; atau

d. Director General of Taxes deems it necessary d. dianggap perlu oleh Direktur

to terminate the Taxpayer Identification Jenderal Pajak untuk
Number of a Taxpayer which no longer menghapuskan Nomor Pokok
meets subjective and or objective Wajib Pajak dari Wajib Pajak
requirements as stipulated by tax laws. yang sudah tidak memenuhi
persyaratan subjektif dan/atau
objektif sesuai dengan ketentuan
peraturan perundang-undangan
perpajakan.

7 Director General of Taxes upon audit shall issue a Direktur Jenderal Pajak setelah melakukan

2A
3 1 Every Taxpayer shall be obliged to complete its Tax
Return in Indonesia Language, Latin alphabet, Arabic
numerals, and Rupiah currency, and to sign and file it to
the district tax office where the Taxpayer registers or
confirms
1a A Taxpayer which has obtained a permission from the
Minister of Finance to use foreign language and non-
Rupiah currency in its Tax Return, shall file its Tax
Return in Indonesia Language and the currency other
than Rupiah as permitted, as regulated by a decree of the
decision on the termination of Taxpayer
Identification Number within a period of 6 (six)
months for Individual Taxpayer or 12 (twelve)
months for Corporate Taxpayer since the
complete request is received.
8 Director General of Taxes on ex-officio or upon
request by Taxpayer may annul the confirmation
of a Taxable Person for VAT Purposes.
9 Director General of Taxes upon audit shall issue a
decision on the request for annulment of
confirmation as a Taxable Person for VAT
Purposes within a period of 6 (six) months since
the complete request is received.
Tax Period is the same as 1 (one) calendar month
period or other period which is stipulated by
Regulation of the Minister of Finance, for a period
not longer than 3 (three) calendar months.
1 Every Taxpayer shall be obliged to complete Tax
Return correctly, completely, and clearly in
Indonesian Language using Latin alphabet, Arabic
numerals, and Rupiah currency, and to sign and
file it to the district tax office where the Taxpayer
is registered or confirmed or other place as
appointed by the Director General of Taxes.
1a Taxpayer which has obtained permission from the
Minister of Finance to use foreign language and
non-Rupiah currency in its bookkeeping, shall file
Tax Return in Indonesian Language using the
currency other than Rupiah as permitted, in which
pemeriksaan harus memberikan keputusan
atas permohonan penghapusan Nomor
Pokok Wajib Pajak dalam jangka waktu 6
(enam) bulan untuk Wajib Pajak orang
pribadi atau 12 (dua belas) bulan untuk
Wajib Pajak badan, sejak tanggal
permohonan diterima secara lengkap.
Direktur Jenderal Pajak karena jabatan
atau atas permohonan Wajib Pajak dapat
melakukan pencabutan pengukuhan
Pengusaha Kena Pajak.
Direktur Jenderal Pajak setelah
melakukan pemeriksaan harus
memberikan keputusan atas permohonan
pencabutan pengukuhan Pengusaha Kena
Pajak dalam jangka waktu 6 (enam) bulan
sejak tanggal permohonan diterima secara
lengkap.
Masa Pajak sama dengan 1 (satu) bulan
kalender atau jangka waktu lain yang
diatur dengan Peraturan Menteri
Keuangan paling lama 3 (tiga) bulan
kalender.
Setiap Wajib Pajak wajib mengisi Surat
Pemberitahuan dengan benar, lengkap,
dan jelas, dalam bahasa Indonesia dengan
menggunakan huruf Latin, angka Arab,
satuan mata uang Rupiah, dan
menandatangani serta menyampaikannya
ke kantor Direktorat Jenderal Pajak
tempat Wajib Pajak terdaftar atau
dikukuhkan atau tempat lain yang
ditetapkan oleh Direktur Jenderal Pajak.
Wajib Pajak yang telah mendapat izin
Menteri Keuangan untuk
menyelenggarakan pembukuan dengan
menggunakan bahasa asing dan mata uang
selain Rupiah, wajib menyampaikan Surat
 Minister of Finance.
1b The signing of Tax Return as referred to in Penandatanganan sebagaimana dimaksud
2 A Taxpayer referred to in paragraph (1) and paragraph
(1a) shall obtain a Tax Return form by himself, at the
locations as specified by the Director General of Taxes.
3 Due date for filing a Tax Return shall be:
a. For a Periodic Tax Return, is 20 (twenty) days
after the end of a Taxable Period;
b. For an Annual Tax Return, is 3 (three) months
after the end of the Taxable Year.
the implementation shall be stipulated by or based Pemberitahuan dalam bahasa Indonesia
on a Regulation of the Minister of Finance. dengan menggunakan satuan mata uang
selain Rupiah yang diizinkan, yang
pelaksanaannya diatur dengan atau
berdasarkan Peraturan Menteri Keuangan
paragraph (1) may be done using signature, stamp, pada ayat (1) dapat dilakukan secara biasa,
or electronic or digital signature, all hold equal dengan tanda tangan stempel, atau tanda
legal validity, in which the implementation shall tangan elektronik atau digital, yang
be stipulated by or based on a Regulation of the semuanya mempunyai kekuatan hukum
Minister of Finance. yang sama, yang tata cara pelaksanaannya
diatur dengan atau berdasarkan Peraturan
Menteri Keuangan
2 Taxpayer as referred to in paragraph (1) and Wajib Pajak sebagaimana dimaksud pada
paragraph (1a) shall obtain a Tax Return form by ayat (1) dan ayat (1a) mengambil sendiri
himself at the locations appointed by the Director Surat Pemberitahuan di tempat yang
General of Taxes or by other means in which the ditetapkan oleh Direktur Jenderal Pajak
implementation procedure shall be stipulated by or atau mengambil dengan cara lain yang tata
based on a Regulation of the Minister of Finance. cara pelaksanaannya diatur dengan atau
berdasarkan Peraturan Menteri Keuangan.
3 Due date for filing a Tax Return shall be,: Batas waktu penyampaian Surat
a. for a Periodic Tax Return, 20 (twenty) Pemberitahuan adalah:
days after the end of a Taxable Period;
b. for an Annual Individual Tax Return, 3 a. untuk Surat Pemberitahuan Masa,
(three) months after the end of the paling lama 20 (dua puluh) hari setelah
Taxable Year; or akhir Masa Pajak;
c. for an Annual Corporate Tax Return, 4
(four) months after the end of the Taxable b. untuk Surat Pemberitahuan Tahunan
Year. Pajak Penghasilan Wajib Pajak orang
pribadi, paling lama 3 (tiga) bulan
setelah akhir Tahun Pajak; atau

c. untuk Surat Pemberitahuan Tahunan

Pajak Penghasilan Wajib Pajak badan,
paling lama 4 (empat) bulan setelah
akhir Tahun Pajak.

3a Taxpayer with certain criteria may include several
Taxable Periods to be filed in 1 (one) Periodic
Tax Return
3b Taxpayer with certain criteria and the procedure
of filing as referred to in paragraph (3a) shall be
stipulated by or based on a Regulation of the
Wajib Pajak dengan kriteria tertentu dapat
melaporkan beberapa Masa Pajak dalam 1
(satu) Surat Pemberitahuan Masa.
Wajib Pajak dengan kriteria tertentu dan
tata cara pelaporan sebagaimana dimaksud
pada ayat (3a) diatur dengan atau

4 On the request of a Taxpayer, the Director General of
Taxes may extend the period for filing an Annual Tax
Return referred to in paragraph (3) subparagraph b for no
longer than 6 (six) months
Minister of Finance berdasarkan Peraturan Menteri Keuangan.
3c Due date and procedures of withholding by state Batas waktu dan tata cara pelaporan atas
treasurer and certain entity shall be stipulated by
pemotongan dan pemungutan pajak yang
or based on a Regulation of the Minister of dilakukan oleh bendahara pemerintah dan
Finance. badan tertentu diatur dengan atau
berdasarkan Peraturan Menteri Keuangan.
4 Taxpayer may extend the period for filing an Wajib Pajak dapat memperpanjang jangka
Annual Income Tax Return as referred to in waktu penyampaian Surat Pemberitahuan
paragraph (3) for a period of not more than 2 Tahunan Pajak Penghasilan sebagaimana
(two) months by submitting a written notice or by dimaksud pada ayat (3) untuk paling lama
other means to the Director General of Taxes, in 2 (dua) bulan dengan cara menyampaikan
accordance with the procedure stipulated by or pemberitahuan secara tertulis atau dengan
based on a Regulation of the Minister of Finance. cara lain kepada Direktur Jenderal Pajak
yang ketentuannya diatur dengan atau
berdasarkan Peraturan Menteri Keuangan.

5 The request referred to in paragraph (4) shall be in
writing accompanied by a statement estimating the
amount of tax payable for a Taxable Year and proof of
settlement of the tax payable.
5 The notice as referred to in paragraph (4) shall be
accompanied by a statement of temporary
estimation on the amount of tax payable for 1
(one) Taxable Year and Payment Slip as a proof
of settlement of the tax payable paid, in which the
procedure shall be stipulated by or based on a
Regulation of the Minister of Finance.
Pemberitahuan sebagaimana dimaksud
pada ayat (4) harus disertai dengan
penghitungan sementara pajak yang
terutang dalam 1 (satu) Tahun Pajak dan
Surat Setoran Pajak sebagai bukti
pelunasan kekurangan pembayaran pajak
yang terutang, yang ketentuannya diatur
dengan atau berdasarkan Peraturan
Menteri Keuangan.

5a In case of failure to file any Tax Return on the due date 5a In case a Tax Return is not filed timely as referred Apabila Surat Pemberitahuan tidak
referred to in paragraph (3) or in case of the Annual Tax to in paragraph (3) or in case of the Annual Tax disampaikan sesuai batas waktu
Return having extended filing period on the due date Return having extended filing period as referred to sebagaimana dimaksud pada ayat (3) atau
referred to in paragraph (4), Letter of Reprimand shall be in paragraph (4) is not filed, Letter of Reprimand batas waktu perpanjangan penyampaian
issued. shall be issued. Surat Pemberitahuan Tahunan
sebagaimana dimaksud pada ayat (4),
dapat diterbitkan Surat Teguran.

6 The form and content of the Tax Return and the required
information and or documents attachment shall be
stipulated by a decree of the Minister of Finance.
7 A Tax Return shall be considered not filed if it is not
signed referred to in paragraph (1), or not fully
accompanied by the information and or documents
6 The form and content of the Tax Return and the Bentuk dan isi Surat Pemberitahuan serta
required information and or the documents that keterangan dan/atau dokumen yang harus
shall be attached, and the means for filing the Tax
dilampirkan, dan cara yang digunakan
Return shall be stipulated by or based on a untuk menyampaikan Surat Pemberitahuan
Regulation of the Minister of Finance. diatur dengan atau berdasarkan Peraturan
Menteri Keuangan.
7 A Tax Return is deemed not filed if: Surat Pemberitahuan dianggap tidak
a. the Tax Return is not signed as referred to disampaikan apabila:
in paragraph (1);
 referred to in paragraph (6).
8 Certain Income Tax of Taxpayers as stipulated by a
decree of the Minister of Finance may be exempted from
the obligation referred to in paragraph (1).
4 1 Taxpayers shall fill out, file, and sign a Tax Return
correctly, completely, and clearly
2 In case a Taxpayer is an entity, the Tax Return must be
signed by any member of the management or board of
directors.
3 In case a Tax Return is completed and signed by other
than the Taxpayer, a power of attorney must be attached.
b. the Tax Return is not completely attached a. Surat
with information and or documents as
referred to in paragraph (6);
c. the Tax Return stating an overpayment is
filed later than 3 (three) years after the b. Surat Pemberitahuan tidak sepenuhnya
end of a Taxable Period, a Fraction of
Taxable Year or a Taxable Year, and the
Taxpayer has been sent a Letter of
Reprimand; or
d. the Tax Return is filed after the Director c. Surat Pemberitahuan yang menyatakan
General of Taxes has conducted an audit
or has issued a Notice of Tax Assessment
7a In case a Tax Return is deemed not filed as
referred to in paragraph (7), the Director General
of Taxes shall notify the Taxpayer.
8 Taxpayer with certain Income Tax as stipulated
by or based on a Regulation of the Minister of
Finance is exempted from the obligation as
referred to in paragraph (1).
1 Taxpayers shall fill out, file, and sign a Tax
Return correctly, completely, and clearly.
2 In case a Taxpayer is an entity, the Tax Return
must be signed by any member of the
management or board of directors.
3 In case a Taxpayer appoints a proxy using a
power of attorney to fill out and sign the Tax
Return, the power of attorney must be attached to
Pemberitahuan tidak
ditandatangani sebagaimana dimaksud
pada ayat (1);
dilampiri keterangan dan/atau
dokumen sebagaimana dimaksud pada
ayat (6);
lebih bayar disampaikan setelah 3
(tiga) tahun sesudah berakhirnya Masa
Pajak, bagian Tahun Pajak atau Tahun
Pajak, dan Wajib Pajak telah ditegur
secara tertulis; atau
d. Surat Pemberitahuan disampaikan
setelah Direktur Jenderal Pajak
melakukan pemeriksaan atau
menerbitkan surat ketetapan pajak.
Apabila Surat Pemberitahuan dianggap
tidak disampaikan sebagaimana dimaksud
pada ayat (7), Direktur Jenderal Pajak
wajib memberitahukan kepada Wajib
Pajak.
Dikecualikan dari kewajiban sebagaimana
dimaksud pada ayat (1) adalah Wajib Pajak
Pajak Penghasilan tertentu yang diatur
dengan atau berdasarkan Peraturan Menteri
Keuangan.
Wajib Pajak wajib mengisi dan
menyampaikan Surat Pemberitahuan
dengan benar, lengkap, jelas, dan
menandatanganinya
Surat Pemberitahuan Wajib Pajak badan
harus ditandatangani oleh pengurus atau
direksi
Dalam hal Wajib Pajak menunjuk seorang
kuasa dengan surat kuasa khusus untuk

4 The Annual Income Tax Return of Taxpayers which are
obliged to maintain bookkeeping must be accompanied
by financial statements in the form of balance sheet and
income statement as well as other information required to
calculate the amount of Taxable Income.
5 Procedure and administration of Tax Return are regulated
under a decree of the Minister of Finance.
5 In certain cases, Director General of Taxes may appoint a
place for filing Tax Return other than place referred to in
paragraph (1) of Article 3.
6 1 A Tax Return filed directly by a Taxpayer at the office of
the Directorate General of Taxes shall be stamped with
the date of receipt by an official designated for that
purpose; while for an Annual Tax Return directly filed,
an Annual Tax Return filing receipt shall be given.
the Tax Return.
4 The Annual Income Tax Return of Taxpayers
which are obliged to maintain bookkeeping must
be accompanied by financial statements in the
form of balance sheet and income statement as
well as other information required to calculate the
amount of Taxable Income.
4a Financial Statement as referred to in paragraph (4)
is financial statement of each Taxpayer.
4b In case that the financial statement as referred to
in subparagraph (4a) is audited by Public
Accountant but not attached in the Tax Return, the
Tax Return is deemed not complete and not clear,
therefore is deemed not filed as stipulated in
Article 3 paragraph (7) subparagraph b.
5 Procedure and administration of Tax Return shall
be stipulated by or based on a Regulation of the
Minister of Finance
1 A Tax Return filed directly by a Taxpayer at the
office of the Directorate General of Taxes shall be
stamped with the date of receipt by an official
designated for that purpose and Tax Return filing
receipt shall be given to the Taxpayer.
mengisi dan menandatangani Surat
Pemberitahuan, surat kuasa khusus tersebut
harus dilampirkan pada Surat
Pemberitahuan.
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.
Laporan Keuangan sebagaimana dimaksud
pada ayat (4) adalah laporan keuangan dari
masing-masing Wajib Pajak.
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.
Tata cara penerimaan dan pengolahan
Surat Pemberitahuan diatur dengan atau
berdasarkan Peraturan Menteri Keuangan.
Surat Pemberitahuan yang disampaikan
langsung oleh Wajib Pajak ke kantor
Direktorat Jenderal Pajak harus diberi
tanggal penerimaan oleh pejabat yang
ditunjuk dan kepada Wajib Pajak diberikan
 bukti penerimaan.

2 The filing of a Tax Return may be sent through registered
mail of the post office or by such other means as
regulated by a decree of the Director General of Taxes.
3 The registered mail proof and date of dispatch of a Tax
Return filed referred to in paragraph (2) as long as the
Tax Return has been completed shall be considered as
Annual Tax Return filing receipt and date of receipt.
2 The filing of a Tax Return may be done through Penyampaian Surat Pemberitahuan dapat
registered mail of the post office or by other dikirimkan melalui pos dengan tanda bukti
means as stipulated by or based on a Regulation of pengiriman surat atau dengan cara lain
the Minister of Finance. yang diatur dengan atau berdasarkan
Peraturan Menteri Keuangan.
3 The registered mail receipt and the date of sending Tanda bukti dan tanggal pengiriman surat
of a Tax Return filed as referred to in paragraph untuk penyampaian Surat Pemberitahuan
(2) shall be considered as Tax Return filing receipt sebagaimana dimaksud pada ayat (2)
and date of receipt provided that the Tax Return is dianggap sebagai tanda bukti dan tanggal
complete. penerimaan sepanjang Surat
Pemberitahuan tersebut telah lengkap.

7 1 In case a Tax Return is not filed within the time limit
referred to in paragraph (3) of Article 3 or within the
extended filing time limit referred to in paragraph (4) of
Article 3, an administrative penalty of Rp50,000.00 (fifty
thousand rupiahs) fine for a Periodic Tax Return and
Rp100,000.00 (one hundred thousand rupiahs) fine for an
Annual Tax Return shall be imposed.
1 In case a Tax Return is not filed within the time
limit as referred to in Article 3 paragraph (3) or
within the extended filing time limit as referred to
in Article 3 paragraph (4), an administrative
penalty of Rp500,000 (five hundred thousand
rupiah) fine for a Periodic VAT Return,
Rp100,000 (one hundred thousand rupiah) fine for
any other Periodic Tax Return, and Rp1,000,000
(one million rupiah) for a Corporate Annual
Income Tax Return and Rp100,000 (one hundred
thousand rupiah) for an Individual Annual Income
Tax Return shall be imposed.
Apabila Surat Pemberitahuan tidak
disampaikan dalam jangka waktu
sebagaimana dimaksud dalam Pasal 3 ayat
(3) atau batas waktu perpanjangan
penyampaian Surat Pemberitahuan
sebagaimana dimaksud dalam Pasal 3 ayat
(4), dikenai sanksi administrasi berupa
denda sebesar Rp500.000,00 (lima ratus
ribu rupiah) untuk Surat Pemberitahuan
Masa Pajak Pertambahan Nilai,
Rp100.000,00 (seratus ribu rupiah) untuk
Surat Pemberitahuan Masa lainnya, dan
sebesar Rp1.000.000,00 (satu juta rupiah)
untuk Surat Pemberitahuan Tahunan Pajak
Penghasilan Wajib Pajak badan serta
sebesar Rp100.000,00 (seratus ribu rupiah)
untuk Surat Pemberitahuan Tahunan Pajak
Penghasilan Wajib Pajak orang pribadi.

2 The administrative penalty in the form of fine referred to 2 The administrative penalty in the form of fine as Pengenaan sanksi administrasi berupa
in paragraph (1) does not apply for certain Taxpayer referred to in paragraph (1) is not applicable for: denda sebagaimana dimaksud pada ayat (1)
stipulated by a decree of the Minister of Finance tidak dilakukan terhadap:

a. Individual Taxpayer who has deceased; a. Wajib Pajak orang pribadi yang

8 1 A Taxpayer may amend a filed Tax Return voluntarily by
submitting written statement, within two years from the
end of a Taxable Period, Fraction of a Taxable Year, or a
Taxable Year, provided that the Director General of
Taxes has not commenced an audit.
b. Individual Taxpayer who no longer
conducts business or renders independent
services;
c. Individual Taxpayer whose status is
foreign citizen and no longer resides in
Indonesia;
d. Permanent Establishment which no longer
conducts business activities in Indonesia;
e. Corporate Taxpayer which no longer
conducts business activities but not yet in
dissolution in accordance with the laws;
f. Treasurer which no longer conducts
payment;
g. Taxpayer which suffers loss from disaster,
which shall be stipulated by Regulation of
the Minister of Finance; or
h. Other Taxpayer which shall be stipulated
by or based on a Regulation of the Minister
of Finance.
1 A Taxpayer may amend a filed Tax Return
voluntarily by submitting a written statement, Wajib Pajak dengan kemauan sendiri dapat
provided that the Director General of Taxes has membetulkan Surat Pemberitahuan yang
not commenced an audit.
1a In case the amendment of Tax Return as referred
to in paragraph (1) stating loss or tax
overpayment, the amendment must be filed not
later than 2 (two) years before Tax Assessment
limitation period.
telah meninggal dunia;
b. Wajib Pajak orang pribadi yang
sudah tidak melakukan kegiatan
usaha atau pekerjaan bebas;
c. Wajib Pajak orang pribadi yang
berstatus sebagai warga negara
asing yang tidak tinggal lagi di
Indonesia;
d. Bentuk Usaha Tetap yang tidak
melakukan kegiatan lagi di
Indonesia;
e. Wajib Pajak badan yang tidak
melakukan kegiatan usaha lagi
tetapi belum dibubarkan sesuai
dengan ketentuan yang berlaku
f. Bendahara yang tidak melakukan
pembayaran lagi
g. Wajib Pajak yang terkena bencana,
yang ketentuannya diatur dengan
Peraturan Menteri Keuangan; atau
h. Wajib Pajak lain yang diatur
dengan atau berdasarkan Peraturan
Menteri Keuangan
telah disampaikan dengan menyampaikan
pernyataan tertulis, dengan syarat Direktur
Jenderal Pajak belum melakukan tindakan
pemeriksaan.
Dalam hal pembetulan Surat
Pemberitahuan sebagaimana dimaksud
pada ayat (1) menyatakan rugi atau lebih
bayar, pembetulan Surat Pemberitahuan
harus disampaikan paling lama 2 (dua)

2 In case a Taxpayer voluntarily amends a filed Tax Return
which is resulting an increasing of the tax payable, the
Taxpayer shall be subject to an administrative penalty of
2% (two percent) interest per month, based on the
underpaid tax, calculating from the due date for filing the
Tax Return up to the date of payment the underpaid tax
arising from the correction of the Tax Return.
tahun sebelum daluwarsa penetapan.
2 In case a Taxpayer voluntarily amends a filed Dalam hal Wajib Pajak membetulkan
Annual Tax Return resulting in a higher amount sendiri Surat Pemberitahuan Tahunan yang
of the tax payable, the Taxpayer shall be subject mengakibatkan utang pajak menjadi lebih
to an administrative penalty of 2% (two percent) besar, kepadanya dikenai sanksi
interest of the underpaid tax per month, calculated administrasi berupa bunga sebesar 2% (dua
from the due date for filing the Tax Return to the persen) per bulan atas jumlah pajak yang
date of payment of the underpaid tax, and a kurang dibayar, dihitung sejak saat
fraction of month is treated as 1 (one) full month. penyampaian Surat Pemberitahuan
berakhir sampai dengan tanggal
pembayaran, dan bagian dari bulan
dihitung penuh 1 (satu) bulan.

2a In case a Taxpayer voluntarily amends a filed
Periodic Tax Return resulting in a higher amount
of the tax payable, the Taxpayer shall be subject
to an administrative penalty of 2% (two percent)
interest of the underpaid tax per month, calculated
from the due date for filing the Tax Return to the
date of payment the underpaid tax, and a fraction
of month is treated as 1 (one) full month.
Dalam hal Wajib Pajak membetulkan
sendiri Surat Pemberitahuan Masa yang
mengakibatkan utang pajak menjadi lebih
besar, kepadanya dikenai sanksi
administrasi berupa bunga sebesar 2% (dua
persen) per bulan atas jumlah pajak yang
kurang dibayar, dihitung sejak jatuh tempo
pembayaran sampai dengan tanggal
pembayaran, dan bagian dari bulan
dihitung penuh 1 (satu) bulan.

3 Even though an audit has been performed, provided an
investigation has not been conducted on deficiencies
committed by a Taxpayer referred to in Article 38, there
shall be no investigation on the erroneous of the
Taxpayer as long as the Taxpayer voluntarily discloses
the erroneous and pays any underpaid tax along with an
administrative penalty in the form of fine as much as
twice the amount of the underpaid tax.
3 Even though an audit has been conducted, Walaupun telah dilakukan tindakan
provided that an investigation has not been pemeriksaan, tetapi belum dilakukan
commenced on the incorrectness committed by a tindakan penyidikan mengenai adanya
Taxpayer as referred to in Article 38, there shall ketidakbenaran yang dilakukan Wajib
be no investigation on the incorrectness of the Pajak sebagaimana dimaksud dalam Pasal
Taxpayer provided that the Taxpayer voluntarily 38, terhadap ketidakbenaran perbuatan
discloses the incorrectness and pays any underpaid Wajib Pajak tersebut tidak akan dilakukan
tax along with an administrative penalty in the penyidikan, apabila Wajib Pajak dengan
form of fine as much as 150% (one hundred and kemauan sendiri mengungkapkan
fifty percent) of the underpaid tax. ketidakbenaran perbuatannya tersebut
dengan disertai pelunasan kekurangan
pembayaran jumlah pajak yang
sebenarnya terutang beserta sanksi
administrasi berupa denda sebesar 150%
(seratus lima puluh persen) dari jumlah
pajak yang kurang dibayar.
4 Even though the period for correcting a Tax Return
referred to in paragraph (1) has been elapsed, provided
that the Director General of Taxes has not issued a notice
of tax assessment, a Taxpayer may voluntarily disclose
any deficiency in its filed Tax Return on a separate
report, which causes:
a. increase of the tax payable; or
b. decrease of the tax losses; or
c. increase of the total assets; or
d. increase of the total equity
5 Any underpaid tax arising from the disclosure of
erroneous in completing a Tax Return referred to in
paragraph (4) along with an administrative penalty in the
form of increment of 50% (fifty percent) of the amount
of tax underpaid shall be paid by the Taxpayer before
submission of the above report.
6 Even though the period for correcting a Tax Return
referred to in paragraph (1) has been elapsed, provided
that the Director General of Taxes has not conducted an
4 Even though Director General of Taxes has
commenced audit, provided that a Notice of Tax
Assessment has not been issued, a Taxpayer may
voluntarily disclose any incorrectness in
completing the filed Tax Return on a separate
report, which may cause:
a. an increase or a decrease of tax payable;
b. an increase or a decrease of losses;
c. an increase or a decrease of total assets; or
d. an increase or a decrease of the total
equity
and the audit process is still carried out.
5 Any underpaid tax arising from the disclosure of
incorrectness in completing the filed Tax Return
as referred to in paragraph (4) along with an
administrative penalty in the form of surcharge of
50% (fifty percent) of the tax underpaid shall be
paid by the Taxpayer before submission of the
aforementioned separate report.
6 Taxpayer may amend a filed Tax Return in case
that the Taxpayer receives Notice of Tax
Assessment, Decision on Objection, Notice of Tax
Walaupun Direktur Jenderal Pajak telah
melakukan pemeriksaan, dengan syarat
Direktur Jenderal Pajak belum
menerbitkan surat ketetapan pajak, Wajib
Pajak dengan kesadaran sendiri dapat
mengungkapkan dalam laporan tersendiri
tentang ketidakbenaran pengisian Surat
Pemberitahuan yang telah disampaikan
sesuai keadaan yang sebenarnya, yang
dapat mengakibatkan:
a. pajak-pajak yang masih harus
dibayar menjadi lebih besar atau
lebih kecil;
b. rugi berdasarkan ketentuan
perpajakan menjadi lebih kecil atau
lebih besar;
c. jumlah harta menjadi lebih besar
atau lebih kecil; atau
d. jumlah modal menjadi lebih besar
atau lebih kecil
dan proses pemeriksaan tetap dilanjutkan.
Pajak yang kurang dibayar yang timbul
sebagai akibat dari pengungkapan
ketidakbenaran pengisian Surat
Pemberitahuan sebagaimana dimaksud
pada ayat (4) beserta sanksi administrasi
berupa kenaikan sebesar 50% (lima puluh
persen) dari pajak yang kurang dibayar,
harus dilunasi oleh Wajib Pajak sebelum
laporan tersendiri dimaksud disampaikan.
Wajib Pajak dapat membetulkan Surat
Pemberitahuan Tahunan yang telah
disampaikan, dalam hal Wajib Pajak
 audit, a Taxpayer may amend the filed Annual Income
Tax Return within 3 (three) months after Decision on
Objection or Decision on Appeal of previously years tax
assessment when the Taxpayer accepts the decision
stating the amount of fiscal loss is different from the
amount in the tax assessment being objected or appealed.
Correction, Decision on Appeal, or Decision on
Review of previous Taxable Year or several
Taxable Years, which states fiscal loss that is
different from the fiscal loss which have been
carried forward in the Tax Return to be amended,
within a period of 3 (three) months after receiving
Notice of Tax Assessment, Decision on Objection,
Notice of Tax Correction, Decision on Appeal, or
Decision on Review, provided that Director
General of Taxes has not commenced audit.
menerima surat ketetapan pajak, Surat
Keputusan Keberatan, Surat Keputusan
Pembetulan, Putusan Banding, atau
Putusan Peninjauan Kembali Tahun
Pajak sebelumnya atau beberapa Tahun
Pajak sebelumnya, yang menyatakan rugi
fiskal yang berbeda dengan rugi fiskal
yang telah dikompensasikan dalam Surat
Pemberitahuan Tahunan yang akan
dibetulkan tersebut, dalam jangka waktu 3
(tiga) bulan setelah menerima surat
ketetapan pajak, Surat Keputusan
Keberatan, Surat Keputusan Pembetulan,
Putusan Banding, atau Putusan Peninjauan
Kembali, dengan syarat Direktur Jenderal
Pajak belum melakukan tindakan
pemeriksaan.

9 1 The Minister of Finance shall stipulate due date for
payment and remittance of tax payable at a time or in a
Taxable Period for each type of tax, which shall not later
than 15 (fifteen) days from the due date of a tax or the
end of a Taxable Period.
2 Any underpaid tax as calculated on an Annual Tax
Return shall be fully paid before or on the 25th of the
third month after the end of a Taxable Year or Fraction of
a Taxable Year, before the Annual Tax Return is filed.
1 The Minister of Finance shall stipulate the due Menteri Keuangan menentukan tanggal
date for payment and remittance of tax payable atjatuh tempo pembayaran dan penyetoran
a time or in a Taxable Period for each type of tax,
pajak yang terutang untuk suatu saat atau
which shall not be later than 15 (fifteen) days Masa Pajak bagi masing-masing jenis
from the time the tax is payable or the end of a pajak, paling lama 15 (lima belas) hari
Taxable Period. setelah saat terutangnya pajak atau
berakhirnya Masa Pajak.
2 Any underpaid tax as calculated in an Annual Kekurangan pembayaran pajak yang
Income Tax Return shall be fully paid before the terutang berdasarkan Surat Pemberitahuan
Annual Income Tax Return is filed. Tahunan Pajak Penghasilan harus dibayar
lunas sebelum Surat Pemberitahuan Pajak
Penghasilan disampaikan.

2a If a payment or remittance of tax payable referred to in
paragraph (1), or paragraph (2) is made after the due date
of the payment or remittance, an administrative penalty in
the form of 2% (two percent) interest monthly, calculated
from the due date of payment up to the date of payment
where fraction of the month is treated as a 1 (one) full
month shall be imposed.
2a Payment or remittance of tax payable as referred
to in paragraph (1) made after the due date of the
payment or remittance, shall be subject to an
administrative penalty in the form of 2% (two
percent) interest monthly, calculated from the due
date of payment to the date of payment, and a
fraction of the month is treated as 1 (one) full
month.
2b On the payment or remittance as referred to in
Pembayaran atau penyetoran pajak
sebagaimana dimaksud pada ayat (1), yang
dilakukan setelah tanggal jatuh tempo
pembayaran atau penyetoran pajak, dikenai
sanksi administrasi berupa bunga sebesar
2% (dua persen) per bulan yang dihitung
dari tanggal jatuh tempo pembayaran
sampai dengan tanggal pembayaran, dan
bagian dari bulan dihitung penuh 1 (satu)
bulan.
Atas pembayaran atau penyetoran pajak
 paragraph (2) which is made after the due date of
the filing of Annual Tax Return, shall be subject
to an administrative penalty in the form of 2%
(two percent) interest monthly, calculated from
the due date of the filing of Annual Tax Return,
and a fraction of the month is treated as 1 (one)
full month.
sebagaimana dimaksud pada ayat (2) yang
dilakukan setelah tanggal jatuh tempo
penyampaian Surat Pemberitahuan
Tahunan, dikenai sanksi administrasi
berupa bunga sebesar 2% (dua persen) per
bulan yang dihitung mulai dari berakhirnya
batas waktu penyampaian Surat
Pemberitahuan Tahunan sampai dengan
tanggal pembayaran, dan bagian dari bulan
dihitung penuh 1 (satu) bulan.

3 Any addition to the amount of tax payable arising from
the issuance of a Notice of Tax Collection, Notice of Tax
Underpayment Assessment, Notice of an Additional Tax
Underpayment Assessment, Notice of Tax Correction,
Decision on Objection, or Decision on Appeal, shall be
paid within one month from the date of the issuance.
3 The increase in tax payable as a result of Notice of
Tax Collection, Notice of Tax Underpayment
Assessment, Notice of Additional Tax
Underpayment Assessment, and Decision on
Objection, Notice of Tax Correction, Decision on
Appeal, as well as Decision on Review, shall be
paid within a period of 1 (one) month from the
date of issuance.
Surat Tagihan Pajak, Surat Ketetapan
Pajak Kurang Bayar, serta Surat Ketetapan
Pajak Kurang Bayar Tambahan, dan Surat
Keputusan Keberatan, Surat Keputusan
Pembetulan, Putusan Banding, serta
Putusan Peninjauan Kembali, yang
menyebabkan jumlah pajak yang harus
dibayar bertambah, harus dilunasi dalam
jangka waktu 1 (satu) bulan sejak tanggal
diterbitkan.

4 On the request of a Taxpayer, the Director General of
Taxes may approve the Taxpayer to install or postpone
the payment of taxes, including underpayment referred to
in paragraph (2) for not more than 12 (twelve) months,
the procedures of which shall be stipulated by a decree of
the Director General of Taxes.
10 1 Taxpayer is obliged to pay or remit tax payable at state
treasury through post office and or state-owned bank or
3a For small Taxpayer and Taxpayer in certain Bagi Wajib Pajak usaha kecil dan Wajib
region, the period of payment as referred to in Pajak di daerah tertentu, jangka waktu
paragraph (3) may be extended for not more than pelunasan sebagaimana dimaksud pada
2 (two) months in accordance with the procedure ayat (3) dapat diperpanjang paling lama
stipulated by or based on a Regulation of the menjadi 2 (dua) bulan yang ketentuannya
Minister of Finance. diatur dengan atau berdasarkan Peraturan
Menteri Keuangan
4 Upon request of Taxpayer, the Director General of Direktur Jenderal Pajak atas permohonan
Taxes may approve the Taxpayer to pay in Wajib Pajak dapat memberikan
installments or postpone the payment of taxes, persetujuan untuk mengangsur atau
including underpayment as referred to in menunda pembayaran pajak termasuk
paragraph (2) for not more than 12 (twelve) kekurangan pembayaran sebagaimana
months, in accordance with the procedures dimaksud pada ayat (2) paling lama 12
stipulated by or based on Regulation of the (dua belas) bulan, yang pelaksanaannya
Minister of Finance. diatur dengan atau berdasarkan Peraturan
Menteri Keuangan.
1 Taxpayer is obliged to pay or remit tax payable Wajib Pajak wajib membayar atau
using Tax Payment Slip to state treasury at a menyetor pajak yang terutang dengan
 local-owned bank or any other place of payment
stipulated by the Minister of Finance.
2 Procedures of payment, remittance, and reporting of tax
payable as well as its installment and postponement are
stipulated by a decree of the Minister of Finance.
11 1 On the request of a Taxpayer, any tax overpayment
referred to in Article 17, Article 17B, or Article 17C shall
be refunded; however, if the Taxpayer has tax liabilities,
the overpayment shall be directly used to settle the tax
arrears.
1a
designated place of payment stipulated by or
based on a Regulation of the Minister of Finance.
1a Tax Payment Slip as referred to in paragraph (1)
functions as a payment receipt after being
authorized by the official of the payment office or
after being validated in accordance with procedure
stipulated by or based on a Regulation the
Minister of Finance.
2 Procedures of payment, remittance, and reporting
of tax payable as well as its installment and
postponement procedures shall be stipulated by or
based on a Regulation the Minister of Finance.
1 Upon request of a Taxpayer, any tax overpayment
as referred to in Article 17, Article 17B, Article
17C, or Article 17D shall be refunded; however, if
the Taxpayer has tax liabilities, the overpayment
shall be directly used to settle the tax arrears.
1a The tax overpayment as a result of Decision on
Objection, Notice of Tax Correction, Decision on
Deduction of Administrative Penalties, Decision
on Annulment of Administrative Penalties,
Decision on Deduction of Inaccurate Tax
Assessment, Decision on the Cancellation of Tax
Assessment, Decision on Appeal or Decision on
Review, and Decision on Interest of Tax
Overpayment shall be refunded; however, if the
Taxpayer has tax liabilities, the overpayment shall
be directly used to settle the tax arrears.
menggunakan Surat Setoran Pajak ke kas
negara melalui tempat pembayaran yang
diatur dengan atau berdasarkan Peraturan
Menteri Keuangan.
Surat Setoran Pajak sebagaimana
dimaksud pada ayat (1) berfungsi sebagai
bukti pembayaran pajak apabila telah
disahkan oleh Pejabat kantor penerima
pembayaran yang berwenang atau apabila
telah mendapatkan validasi, yang
ketentuannya diatur dengan atau
berdasarkan Peraturan Menteri Keuangan
Tata cara pembayaran, penyetoran pajak,
dan pelaporannya serta tata cara
mengangsur dan menunda pembayaran
pajak diatur dengan atau berdasarkan
Peraturan Menteri Keuangan.
Atas permohonan Wajib Pajak, kelebihan
pembayaran pajak sebagaimana dimaksud
dalam Pasal 17, Pasal 17B, Pasal 17C, atau
Pasal 17D dikembalikan, dengan ketentuan
bahwa apabila ternyata Wajib Pajak
mempunyai utang pajak, langsung
diperhitungkan untuk melunasi terlebih
dahulu utang pajak tersebut.
Kelebihan pembayaran pajak sebagai
akibat adanya Surat Keputusan Keberatan,
Surat Keputusan Pembetulan, Surat
Keputusan Pengurangan Sanksi
Administrasi, Surat Keputusan
Penghapusan Sanksi Administrasi, Surat
Keputusan Pengurangan Ketetapan Pajak,
Surat Keputusan Pembatalan Ketetapan
Pajak, dan Putusan Banding atau Putusan
Peninjauan Kembali, serta Surat Keputusan
Pemberian Imbalan Bunga dikembalikan
kepada Wajib Pajak dengan ketentuan jika
ternyata Wajib Pajak mempunyai utang
pajak, langsung diperhitungkan untuk
melunasi terlebih dahulu utang pajak

2 The refund of tax overpayment referred to in paragraph
(1) shall be made within a maximum period of 1 (one)
month after the acceptance of the request for tax refund
as a result of the issuance of a Notice of Tax
Overpayment Assessment referred to in Article 17, or
after the issuance of a Notice of Tax Overpayment
Assessment referred to in Article 17B, or after the
issuance of a Decision on Pre-audit Refund of Tax
Overpayment referred to in Article 17C.
3 If the refund of tax overpayment is made after 1 (one)
month period, the government shall pay interest of 2%
(two percent) per month on any late refund, which is
calculated starting from the end of the due date referred
to in paragraph (2) to the date when the refund is made.
tersebut.
2 The refund of tax overpayment as referred to in Pengembalian kelebihan pembayaran
paragraph (1) and paragraph (1a) shall be made pajak sebagaimana dimaksud pada ayat
within a maximum period of 1 (one) month after (1) dan ayat (1a) dilakukan paling lama 1
the request for tax refund is received as a result (satu) bulan sejak permohonan
of the issuance of a Notice of Tax Overpayment pengembalian kelebihan pembayaran
Assessment as referred to in Article 17 paragraph pajak diterima
(1), or after the issuance of a Notice of Tax
Overpayment Assessment as referred to in Article sehubungan dengan diterbitkannya Surat
17 paragraph (2) and Article 17B, or after the Ketetapan Pajak Lebih Bayar
issuance of a Decision on Pre-audit Refund of Tax sebagaimana dimaksud dalam Pasal 17
Overpayment as referred to in Article 17C and ayat (1), atau sejak diterbitkannya Surat
17D, or after the issuance of Decision on Ketetapan Pajak Lebih Bayar
Objection, Notice of Tax Correction, Decision on sebagaimana dimaksud dalam Pasal 17
Deduction of Administrative Penalties, Decision ayat (2) dan Pasal 17B, atau sejak
on Annulment of Administrative Penalties, diterbitkannya Surat Keputusan
Decision on Deduction of Inaccurate Tax Pengembalian Pendahuluan Kelebihan
Assessment or Decision on Interest of Tax Pajak sebagaimana dimaksud dalam Pasal
Overpayment, or after the Decision on Appeal or 17C atau Pasal 17D,
Decision on Review is received, which result in
tax overpayment. atau sejak diterbitkannya Surat Keputusan
Keberatan, Surat Keputusan Pembetulan,
Surat Keputusan Pengurangan Sanksi
Administrasi, Surat Keputusan
Penghapusan Sanksi Administrasi, Surat
Keputusan Pengurangan Ketetapan Pajak,
Surat Keputusan Pembatalan Ketetapan
Pajak atau Surat Keputusan Pemberian
Imbalan Bunga, atau sejak diterimanya
Putusan Banding atau Putusan Peninjauan
Kembali, yang menyebabkan kelebihan
pembayaran pajak.
3 If the refund of tax overpayment is made after 1 Apabila pengembalian kelebihan
(one) month period, the government shall pay pembayaran pajak dilakukan setelah
interest of 2% (two percent) per month of any late jangka waktu 1 (satu) bulan, Pemerintah
refund, which is calculated starting from the end memberikan imbalan bunga sebesar 2%
of the due date as referred to in paragraph (2) to (dua persen) per bulan atas keterlambatan
the date when the refund is made. pengembalian kelebihan pembayaran
pajak, dihitung sejak batas waktu
 sebagaimana dimaksud pada ayat (2)
berakhir sampai dengan saat dilakukan
pengembalian kelebihan.

4 A procedure for calculating and refunding a tax 4 Procedure for calculating and refunding a tax Tata cara penghitungan dan pengembalian
overpayment shall be stipulated by a decree of the overpayment shall be stipulated by or based on a kelebihan pembayaran pajak diatur dengan
Minister of Finance. Regulation of the Minister of Finance. atau berdasarkan Peraturan Menteri
Keuangan.

CHAPTER III CHAPTER III

TAX ASSESSMENT AND NOTICE OF TAX TAX ASSESSMENT AND NOTICE OF TAX
ASSESSMENT ASSESSMENT

12 1 Every Taxpayer shall be obliged to pay tax payable
pursuant to the provisions of the tax laws without waiting
for the issuance of notice of tax assessment.
2 The amount of tax payable as stated in a Tax Return filed
by a Taxpayer is the amount of tax payable pursuant to
the provisions of tax laws.
3 If the Director General of Taxes has a proof that the
amount of tax payable according to the Tax Return
referred to in paragraph (2) is incorrect, the Director
General of Taxes shall determine the correct amount of
tax payable.
13 1 Within ten years from the date a tax is payable, or from
the end of a Taxable Period, a Fraction of a Taxable
Year, or a Taxable Year, the Director General of Taxes
may issue a Notice of Tax Underpayment Assessment in
the following conditions:
1 Every Taxpayer shall be obliged to pay tax
payable pursuant to the provisions of the tax laws
without waiting for the issuance of notice of tax
assessment.
2 The amount of tax payable as stated in a Tax
Return filed by a Taxpayer is the amount of tax
payable pursuant to the provisions of tax laws.
3 If the Director General of Taxes has a proof that
the amount of tax payable according to the Tax
Return as referred to in paragraph (2) is incorrect,
the Director General of Taxes shall determine the
correct amount of tax payable.
1 Within 5 (five) years after the date of a tax is
payable or after the end of a Taxable Period, a
Fraction of a Taxable Year, or a Taxable Year, the
Director General of Taxes may issue a Notice of
Tax Underpayment Assessment in the following
conditions:
Setiap Wajib Pajak wajib membayar pajak
yang terutang sesuai dengan ketentuan
peraturan perundang-undangan perpajakan,
dengan tidak menggantungkan pada
adanya surat ketetapan pajak.
Jumlah Pajak yang terutang menurut Surat
Pemberitahuan yang disampaikan oleh
Wajib Pajak adalah jumlah pajak yang
terutang sesuai dengan ketentuan peraturan
perundang-undangan perpajakan
Apabila Direktur Jenderal Pajak
mendapatkan bukti jumlah pajak yang
terutang menurut Surat Pemberitahuan
sebagaimana dimaksud pada ayat (2) tidak
benar, Direktur Jenderal Pajak menetapkan
jumlah pajak yang terutang.
Dalam jangka waktu 5 (lima) tahun
setelah saat terutangnya pajak atau
berakhirnya Masa Pajak, bagian Tahun
Pajak, atau Tahun Pajak, Direktur
Jenderal Pajak dapat menerbitkan Surat
Ketetapan Pajak Kurang Bayar dalam hal-
hal sebagai berikut:
a. based on the result of an audit or other
information, a tax payable is unpaid or underpaid
b. Tax Return is not filed within the period referred
to in paragraph (3) of Article 3 and after being
warned in writing, the Tax Return is not filed
within the time specified in the Letter of
Reprimand;
c. based on the result of an audit of VAT and Sales
Tax on Luxury Goods, it is found that a tax
overpayment should not have been carried over
or that the 0% (zero percent) rate should not have
been applied;
d. the obligations referred to in Article 28 and
Article 29 have not been met, so that the amount
of tax payable cannot be determined
a. based on the result of an audit or other
information, a tax payable is unpaid or
underpaid;
b. a Tax Return is not filed within the period
b. apabila Surat Pemberitahuan tidak
as referred to in Article 3 paragraph (3)
and after being warned in writing, the Tax
Return is not filed within the time
specified in the Letter of Reprimand;
c. based on the result of an audit of VAT
c. apabila berdasarkan hasil pemeriksaan
and Sales Tax on Luxury Goods, it is
found that a tax overpayment should not
have been carried forward or that the 0%
(zero percent) rate should not have been
applied;
d. the obligations as referred to in Article 28
and Article 29 have not been fulfilled, so
that the amount of tax payable cannot be
determined; or
e. Taxpayer Identification Number is issued
ex-officio and or Taxable Person for VAT
purposes is confirmed ex-officio to a
Taxpayer as referred to in Article 2
paragraph (4a).
a. apabila berdasarkan hasil pemeriksaan
atau keterangan lain pajak yang
terutang tidak atau kurang dibayar;
disampaikan dalam jangka waktu
sebagaimana dimaksud dalam Pasal 3
ayat (3) dan setelah ditegur secara
tertulis tidak disampaikan pada
waktunya sebagaimana ditentukan
dalam Surat Teguran;
atau keterangan lain mengenai Pajak
Pertambahan Nilai dan Pajak Penjualan
Atas Barang Mewah ternyata tidak
seharusnya dikompensasikan selisih
lebih pajak atau tidak seharusnya
dikenai tarif 0% (nol persen);
apabila kewajiban sebagaimana
dimaksud dalam Pasal 28 atau Pasal 29
tidak dipenuhi sehingga tidak dapat
diketahui besarnya pajak yang
terutang; atau
apabila kepada Wajib Pajak diterbitkan
Nomor Pokok Wajib Pajak dan/atau
dikukuhkan sebagai Pengusaha Kena
Pajak secara jabatan sebagaimana
dimaksud dalam Pasal 2 ayat (4a).
2 The amount of tax underpaid in a Notice of Tax
Underpayment Assessment referred to in paragraph (1)
subparagraph a shall be increased by an administrative
penalty of 2% (two percent) interest per month for a
maximum of 24 (twenty four) months, calculated from
the date a tax is payable or from the end of a Taxable
Period, a Fraction of a Taxable Year, or a Taxable Year
up to the issuance of the Notice of Tax Underpayment
Assessment.
3 The amount of tax underpaid in a Notice of Tax
Underpayment Assessment referred to in paragraph (1)
subparagraph b, c, and d shall be increased by an
administrative penalty in the form of surcharge of :
a. 50% (fifty percent) of any Income Tax unpaid or
underpaid in a Taxable Year;
b. 100% (one hundred percent) of any Income Tax
which has not been withheld or is under-
withheld, not collected or under-collected, not
remitted or under-remitted, and withheld or
collected but not remitted or under-remitted;
c. 100% (one hundred percent) of any VAT for
Goods and Services and Sales Tax on Luxury
Goods unpaid or underpaid.
4 The amount of tax payable as shown in a Tax Return
2 The amount of tax underpaid in a Notice of Tax
Underpayment Assessment as referred to in
paragraph (1) subparagraph a and subparagraph e
shall be added with administrative penalty of 2%
(two percent) interest per month for a maximum
of 24 (twenty four) months, calculated from the
date a tax is payable or from the end of a Taxable
Period, a Fraction of a Taxable Year, or a Taxable
Year to the issuance of the Notice of Tax
Underpayment Assessment
3 The amount of tax underpaid in a Notice of Tax
Underpayment Assessment as referred to in
paragraph (1) subparagraph b, c, and d shall be
added with an administrative penalty in the form
of surcharge of:
a. 50% (fifty percent) of any Income Tax
unpaid or underpaid in a Taxable Year,
b. 100% (one hundred percent) of any
Income Tax which has not been withheld
or is under-withheld, not collected or
under-collected, not remitted or under-
remitted, and withheld or collected but
not remitted or under-remitted; or
c. 100% (one hundred percent) of any VAT
for Goods and Services and Sales Tax on
Luxury Goods unpaid or underpaid.
4 The amount of tax payable as stated in a Tax Besarnya
Jumlah kekurangan pajak yang terutang
dalam Surat Ketetapan Pajak Kurang
Bayar sebagaimana dimaksud pada ayat
(1) huruf a dan huruf e ditambah dengan
sanksi administrasi berupa bunga
sebesar 2% (dua persen) per bulan
paling lama 24 (dua puluh empat) bulan,
dihitung sejak saat terutangnya pajak
atau berakhirnya Masa Pajak, bagian
Tahun Pajak, atau Tahun Pajak sampai
dengan diterbitkannya Surat Ketetapan
Pajak Kurang Bayar.
Jumlah pajak dalam Surat Ketetapan
Pajak Kurang Bayar sebagaimana
dimaksud pada ayat (1) huruf b, huruf c,
dan huruf d ditambah dengan sanksi
administrasi berupa kenaikan sebesar:
50% (lima puluh persen) dari Pajak
Penghasilan yang tidak atau kurang
dibayar dalam satu Tahun Pajak;
100% (seratus persen) dari Pajak
Penghasilan yang tidak atau kurang
dipotong, tidak atau kurang dipungut, tidak
atau kurang disetor, dan dipotong atau
dipungut tetapi tidak atau kurang disetor;
atau
100% (seratus persen) dari Pajak
Pertambahan Nilai Barang dan Jasa dan
Pajak Penjualan Atas Barang Mewah
yang tidak atau kurang dibayar.
pajak yang terutang yang
 shall be final under the tax laws if, within ten years from
the date the tax is payable or from the end of a Taxable
Period, a Fraction of a Taxable Year, or a Taxable Year,
no notice of tax assessment is issued.
5 If the ten year period referred to in paragraph (1) has
elapsed, a Notice of Tax Underpayment Assessment may
still be issued, along with the imposition of an
administrative penalty of 48% (forty eight percent)
interest of the amount of tax unpaid or underpaid in the
event that a Taxpayer, after the ten year period, is
convicted of a tax crime under a definite court verdict.
13A
Return shall be final under the tax laws, if, within
5 (five) years after the date of the tax is payable or
after the end of a Taxable Period, a Fraction of a
Taxable Year, or a Taxable Year, no notice of tax
assessment is issued
5 Even though the 5 (five) year period as referred to
in paragraph (1) has elapsed, a Notice of Tax
Underpayment Assessment may still be issued,
along with the imposition of an administrative
penalty of 48% (forty eight percent) interest of the
amount of tax unpaid or underpaid, if a Taxpayer,
after the aforementioned period, is convicted of a
tax crime or other crime which causes loss in the
state revenue under a definite court verdict.
6 Procedures of the issuance of the Notice of Tax
Tata cara penerbitan Surat Ketetapan Pajak
Underpayment Assessment as referred to in
paragraph (5) shall be stipulated by or based on a Kurang Bayar sebagaimana dimaksud pada
Regulation of the Minister of Finance. ayat (5) diatur dengan atau berdasarkan
Peraturan Menteri Keuangan.
Taxpayer who upon negligence fails to file Tax
Return or files Tax Return with incorrect or
incomplete information, or attaches incorrect
information which may cause loss in the state
revenue, shall not be imposed with criminal
diberitahukan oleh Wajib Pajak dalam
Surat Pemberitahuan menjadi pasti sesuai
dengan ketentuan peraturan perundang-
undangan perpajakan apabila dalam jangka
waktu 5 (lima) tahun sebagaimana
dimaksud pada ayat (1), setelah saat
terutangnya pajak atau berakhirnya Masa
Pajak, bagian Tahun Pajak, atau Tahun
Pajak tidak diterbitkan surat ketetapan
pajak.
Walaupun jangka waktu 5 (lima) tahun
sebagaimana dimaksud pada ayat (1) telah
lewat, Surat Ketetapan Pajak Kurang
Bayar tetap dapat diterbitkan ditambah
sanksi administrasi berupa bunga sebesar
48% (empat puluh delapan persen) dari
jumlah pajak yang tidak atau kurang
dibayar, apabila Wajib Pajak setelah
jangka waktu tersebut dipidana karena
melakukan tindak pidana di bidang
perpajakan atau tindak pidana lainnya yang
dapat menimbulkan kerugian pada
pendapatan negara berdasarkan putusan
pengadilan yang telah mempunyai
kekuatan hukum tetap.
Wajib Pajak yang karena kealpaannya
tidak menyampaikan Surat Pemberitahuan
atau menyampaikan Surat Pemberitahuan,
tetapi isinya tidak benar atau tidak lengkap,

14 1 The Director General of Taxes may issue a Notice of Tax
Collection if:
a. Income Tax in the current year is unpaid or
underpaid;
a.
b. Based on a verification of a Tax Return, there is
a tax underpayment arising from errors in writing
and or calculation;
c. A Taxpayer is subject to an administrative
penalty in form of a fine and or interest;
d. A firm which is subject to tax under the VAT
Law of 1984 and its amendments does not report
its business for registration and confirmation as
Taxable Person for VAT Purposes;
e. A firm which is not confirmed as a Taxable
Person for VAT Purposes issues a tax invoice;
penalty if the Taxpayer commits the negligence
for the first time and the Taxpayer shall pay the
underpaid tax payable along with an
administrative penalty in the form of surcharge of
200% (two hundred percent) of the underpaid tax
as specified in the Notice of Tax Underpaid
Assessment.
1 The Director General of Taxes may issue a Notice
of Tax Collection if:
a. Income Tax in the current year is unpaid
or underpaid;
b. Based on a verification of a Tax Return, b.
there is a tax underpayment resulted from kekurangan pembayaran pajak sebagai
errors in writing and or calculation; akibat salah tulis dan/atau salah hitung;
c. A Taxpayer is subject to an administrative
penalty in the form of fine and or interest;
d. An enterprise which is already confirmed
as a Taxable Person for VAT Purposes
fails to issue a tax invoice, or issues a tax
invoice but issue the invoice later than the
due date;
e. An enterprise which is already confirmed
as a Taxable Person for VAT Purposes
fails to issue a tax invoice with complete
information as referred to in Article 13
paragraph (5) of VAT Law of 1984 and
its Amendments, except the information
of:
atau melampirkan keterangan yang isinya
tidak benar sehingga dapat menimbulkan
kerugian pada pendapatan negara, tidak
dikenai sanksi pidana apabila kealpaan
tersebut pertama kali dilakukan oleh Wajib
Pajak dan Wajib Pajak tersebut wajib
melunasi kekurangan pembayaran jumlah
pajak yang terutang beserta sanksi
administrasi berupa kenaikan sebesar
200% (dua ratus persen) dari jumlah pajak
yang kurang dibayar yang ditetapkan
melalui penerbitan Surat Ketetapan Pajak
Kurang Bayar.
Direktur Jenderal Pajak dapat menerbitkan
Surat Tagihan Pajak apabila:
a. Pajak Penghasilan dalam tahun
berjalan tidak atau kurang dibayar;
dari hasil penelitian terdapat
c. Wajib Pajak dikenai sanksi
administrasi berupa denda dan/atau bunga;
d. pengusaha yang telah dikukuhkan
sebagai Pengusaha Kena Pajak, tetapi tidak
membuat faktur pajak atau membuat faktur
pajak, tetapi tidak tepat waktu;
e. pengusaha yang telah dikukuhkan
sebagai Pengusaha Kena Pajak yang tidak
mengisi faktur pajak secara lengkap
sebagaimana dimaksud dalam Pasal 13
ayat (5) Undang-Undang Pajak
Pertambahan Nilai 1984 dan
perubahannya, selain:
 1. identity of the buyer as referred to in 1. identitas pembeli sebagaimana
Article 13 paragraph 5 subparagraph dimaksud dalam Pasal 13 ayat (5) huruf b
b of VAT Law of 1984 and its Undang-Undang Pajak Pertambahan Nilai
Amendments; or 1984 dan perubahannya; atau

2. identity of buyer as well as the name
and signature as referred to in Article
13 paragraph (5) subparagraph b and
subparagraph g of VAT Law of 1984
and its Amendments, in case the
transfer is done by Retailer Taxable
Person for VAT Purposes;
2. identitas pembeli serta nama dan
tandatangan sebagaimana dimaksud dalam
Pasal 13 ayat (5) huruf b dan huruf g
Undang-Undang Pajak Pertambahan Nilai
1984 dan perubahannya, dalam hal
penyerahan dilakukan oleh Pengusaha
Kena Pajak pedagang eceran;

f. A firm which is already confirmed as a Taxable
Person for VAT Purposes fails to issue a tax
invoice, or issues a tax invoice but fails to meet
the due date or does not fill out the invoice
completely.
f. Taxable Person for VAT Purposes files f. Pengusaha Kena Pajak melaporkan
the tax invoice not in accordance with the faktur pajak tidak sesuai dengan masa
period of the tax invoice issuance; or penerbitan faktur pajak; atau

2 The Notice of Tax Collection referred to in paragraph (1)
has an equal legal stand as a notice of tax assessment
3 The total amount of tax unpaid as stated in the Notice of
Tax Collection referred to in paragraph (1) subparagraph
a and b shall be increased by an administrative penalty in
the form of 2% (two percent) interest per month for a
maximum of 24 (twenty four) months, calculated starting
from the date when the tax is payable or from a Fraction
of a Taxable Year or a Taxable Year to the date when the
Notice of Tax Collection is issued.
4 For a Firm or Taxable Person for VAT Purposes referred
g. Taxable Person for VAT Purposes fails to g. Pengusaha Kena Pajak yang gagal
produce and has been given refund of berproduksi dan telah diberikan
input tax as referred to in Article 9 pengembalian Pajak Masukan sebagaimana
paragraph (6a) of VAT Law of 1984 and dimaksud dalam Pasal 9 ayat (6a) Undang-
its Amendments. Undang Pajak Pertambahan Nilai 1984 dan
perubahannya.
The Notice of Tax Collection as referred to in Surat Tagihan Pajak sebagaimana
paragraph (1) has an equal legal stand as a notice dimaksud pada ayat (1) mempunyai
of tax assessment. kekuatan hukum yang sama dengan surat
ketetapan pajak.
The total amount of tax unpaid as stated in the Jumlah kekurangan pajak yang terutang
Notice of Tax Collection as referred to in dalam Surat Tagihan Pajak sebagaimana
paragraph (1) subparagraph a and b shall be added dimaksud pada ayat (1) huruf a dan huruf b
with an administrative penalty in the form of 2% ditambah dengan sanksi administrasi
(two percent) interest per month for a maximum berupa bunga sebesar 2% (dua persen) per
of 24 (twenty four) months, calculated starting bulan untuk paling lama 24 (dua puluh
from the date when the tax is payable or from a empat) bulan, dihitung sejak saat
Fraction of a Taxable Year or a Taxable Year to terutangnya pajak atau berakhirnya Masa
the date when the Notice of Tax Collection is Pajak, bagian Tahun Pajak, atau Tahun
issued. Pajak sampai dengan diterbitkannya Surat
Tagihan Pajak.
An Enterprise or Taxable Person for VAT Terhadap pengusaha atau Pengusaha Kena
 to in paragraph (1) subparagraph d, e, and f shall
respectively be subject to an administrative penalty in the
form of fine of 2% (two percent) of the tax base.
15 1 The Director General of Taxes may issue a Notice of an
Additional Tax Underpayment Assessment within 10
(ten) years from the date a tax is payable, the end of a
Taxable Period, Fraction of a Taxable Period, or a
Taxable Year if new data and or data previously
undisclosed are found resulting in an increase in the
amount of tax payable.
2 The amount of tax underpaid, which is stated in a Notice
of an Additional Tax Underpayment Assessment, shall be
increased by an administrative penalty in form of
surcharge of 100% (one hundred percent) of the amount
of underpaid tax
3 The amount of tax underpaid, which is stated in a Notice
of an Additional Tax Underpayment Assessment, shall be
increased by an administrative penalty in form of
surcharge of 100% (one hundred percent) of the amount
of underpaid tax
Purposes as referred to in paragraph (1) Pajak sebagaimana dimaksud pada ayat (1)
subparagraph d, e, or f, in addition to the huruf d, huruf e, atau huruf f masing-
obligation to remit the principle amount of tax masing, selain wajib menyetor pajak yang
payable, shall also be subject to an administrative terutang, dikenai sanksi administrasi
penalty in the form of fine of 2% (two percent) of berupa denda sebesar 2% (dua persen) dari
the tax base. Dasar Pengenaan Pajak.
5 Taxable Person for VAT Purposes as referred to Terhadap Pengusaha Kena Pajak
in paragraph (1) subparagraph g shall be subject to sebagaimana dimaksud pada ayat (1) huruf
an administrative penalty in the form of fine of g dikenai sanksi administrasi berupa bunga
2% (two percent) of the tax collected, calculated sebesar 2% (dua persen) per bulan dari
starting from the date of the issuance of Decision jumlah pajak yang ditagih kembali,
on Refund of Tax Overpayment to the date of the dihitung dari tanggal penerbitan Surat
issuance of Notice of Tax Collection, and fraction Keputusan Pengembalian Kelebihan
of month is considered as full 1 (one) month. Pembayaran Pajak sampai dengan tanggal
penerbitan Surat Tagihan Pajak, dan
bagian dari bulan dihitung penuh 1 (satu)
bulan.
6 The procedure for the issuance of Notice of Tax Tata cara penerbitan Surat Tagihan Pajak
Collection shall be stipulated by or based on a diatur dengan atau berdasarkan Peraturan
Regulation of Minister of Finance. Menteri Keuangan.
1 The Director General of Taxes may issue a Notice Direktur Jenderal Pajak dapat menerbitkan
of Additional Tax Underpayment Assessment Surat Ketetapan Pajak Kurang Bayar
within 5 (five) years after the date a tax is payable Tambahan dalam jangka waktu 5 (lima)
or the end of a Taxable Period, a Fraction of a tahun setelah saat terutangnya pajak atau
Taxable Year or a Taxable Year if new data is berakhirnya Masa Pajak, bagian Tahun
found resulting in an increase in the amount of tax Pajak, atau Tahun Pajak apabila ditemukan
payable after an audit for the issuance of a Notice data baru yang mengakibatkan
of Additional Tax Underpayment Assessment has penambahan jumlah pajak yang terutang
been conducted. setelah dilakukan tindakan pemeriksaan
dalam rangka penerbitan Surat Ketetapan
Pajak Kurang Bayar Tambahan.
2 The amount of tax underpaid payable stated in a Jumlah kekurangan pajak yang terutang
Notice of Additional Tax Underpayment dalam Surat Ketetapan Pajak Kurang
Assessment, shall be added with an administrative Bayar Tambahan ditambah dengan sanksi
penalty in form of surcharge of 100% (one administrasi berupa kenaikan sebesar
hundred percent) of the amount of the underpaid 100% (seratus persen) dari jumlah
tax. kekurangan pajak tersebut.
3 The surcharge as referred to in paragraph (2) shall Kenaikan sebagaimana dimaksud pada
not be imposed if the Notice of Additional Tax ayat (2) tidak dikenakan apabila Surat
Underpayment Assessment is issued based on Ketetapan Pajak Kurang Bayar Tambahan
written information submitted by the Taxpayer itu diterbitkan berdasarkan keterangan
voluntarily, provided that the Director General of tertulis dari Wajib Pajak atas kehendak

4 If the 10 (ten) years period referred to in paragraph (1)
has elapsed, a Notice of an Additional Tax
Underpayment Assessment may still be issued, plus the
imposition of an administrative penalty in form of
interest of 48% (forty-eight percent) of the amount of tax
unpaid or underpaid, in the event that the Taxpayer, after
the 10 (ten) years period has elapsed, is convicted of a
tax crime under a definite court verdict.
5 5
Taxes has not commenced audit for the issuance sendiri, dengan syarat Direktur Jenderal
of Notice of Additional Tax Underpayment Pajak belum mulai melakukan tindakan
Assessment. pemeriksaan dalam rangka penerbitan
Surat Ketetapan Pajak Kurang Bayar
Tambahan.
4 If the period of 5 (five) years as referred to in Apabila jangka waktu 5 (lima) tahun
paragraph (1) has elapsed, a Notice of Additional sebagaimana dimaksud pada ayat (1) telah
Tax Underpayment Assessment may still be lewat, Surat Ketetapan Pajak Kurang
issued, along with an administrative penalty in Bayar Tambahan tetap dapat diterbitkan
form of interest of 48% (forty-eight percent) of ditambah sanksi administrasi berupa bunga
the amount of the tax unpaid or underpaid, in case sebesar 48% (empat puluh delapan persen)
the Taxpayer, after the aforementioned 5 (five) dari jumlah pajak yang tidak atau kurang
year period has elapsed, is convicted of a tax dibayar,
crime or other crime which may result in the loss
of the state revenue under a definite court verdict. dalam hal Wajib Pajak setelah jangka
waktu 5 (lima) tahun tersebut dipidana
karena melakukan tindak pidana di bidang
perpajakan atau tindak pidana lainnya yang
dapat menimbulkan kerugian pada
pendapatan negara berdasarkan putusan
pengadilan yang telah mempunyai
kekuatan hukum tetap.
The procedure for the issuance of Notice of Tata cara penerbitan Surat Ketetapan Pajak
Additional Tax Underpayment Assessment as Kurang Bayar Tambahan sebagaimana
referred to in paragraph (4) shall be stipulated by dimaksud pada ayat (4) diatur dengan atau
or based on a Regulation of the Minister of berdasarkan Peraturan Menteri Keuangan.
Finance.