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 LAWNUMBER 16 OF 2000

PRG

GENERAL PROVISIONS AND TAX PROCEDURES LAWNUMBER 28 OF 2007

UNDANG-UNDANG KETENTUAN UMUM DAN TATA CARA

PERPAJAKAN NOMOR 28 TAHUN 2007

CHAPTER IGENERAL PROVISION

CHAPTER IGENERAL PROVISION

BAB IKETENTUAN UMUM

1 1 1 Tax is an obligatory/compulsory contribution to the state which is payable by any individual or entity that is enforced based on the law, without any direct benefit in return and is used for the maximum welfare of the people.

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat.

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 Taxpayer is any individual or entity, comprising tax payer and withholding agent having taxation rights and obligations pursuant to the provisions in the tax laws.

Wajib Pajak adalah orang pribadi atau badan, meliputi pembayar pajak, pemotong pajak, dan pemungut pajak, yang mempunyai hak dan kewajiban perpajakan sesuai dengan ketentuan peraturan perundang-undangan perpajakan.

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 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 state-owned enterprise in whatever name and form, firm, kongsi, cooperative, pension fund, partnership, association, foundation, public mass organization, social and political organization, or any similar organization, institution and other forms of entity, including collective investment contract and permanent establishment.

Badan adalah sekumpulan orang dan/atau modal yang merupakan kesatuan baik yang melakukan usaha maupun yang tidak melakukan usaha yang meliputi perseroan terbatas, perseroan komanditer, perseroan lainnya, badan usaha milik negara atau badan usaha milik daerah dengan nama dan dalam bentuk apa pun, firma, kongsi, 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.  

3 Firm is an individual or entity in whatever form which in 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

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.

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

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 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.

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

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 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.

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

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 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.

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.

7 Taxable Year is a calendar year unless a Taxpayer adopts an accounting year, which is different from the calendar year.

8 Taxable Year is a period of 1 (one) calendar year unless a Taxpayer adopts an accounting year which is different from the calendar year.

Tahun Pajak adalah jangka waktu 1 (satu) tahun kalender kecuali bila Wajib Pajak menggunakan tahun buku yang tidak sama dengan tahun kalender

8 Fraction of a Taxable Year is part of one Taxable Year period.

9 Fraction of a Taxable Year is part of a period of 1 (one) Taxable Year period. Bagian Tahun Pajak adalah bagian dari

jangka waktu 1 (satu) Tahun Pajak9 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

10 Tax payable is tax which must be paid at a particular time, within a Taxable Period, a Taxable Year, or a Fraction of a Taxable Year

Pajak yang terutang adalah pajak yang harus dibayar pada suatu saat, dalam Masa

laws. pursuant to the provisions in the tax laws.Pajak, dalam Tahun Pajak, atau dalam Bagian Tahun Pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan.

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 Tax Return is a document used by a Taxpayer to report the calculation and or payment of taxes, taxable objects and or non-taxable objects and or assets and liabilities pursuant to the provisions in the tax laws.

Surat Pemberitahuan adalah surat yang oleh Wajib Pajak digunakan untuk melaporkan penghitungan dan/atau pembayaran pajak, objek pajak dan/atau bukan objek pajak, dan/atau harta dan kewajiban sesuai dengan ketentuan peraturan perundang-undangan perpajakan.

11 Periodic Tax Return is a Tax Return for a particular Taxable Period.

12 Periodic Tax Return is a Tax Return for a particular Taxable Period. Surat Pemberitahuan Masa adalah Surat

Pemberitahuan untuk suatu Masa Pajak. 12 Annual Tax Return is a Tax Return for a particular

Taxable Year or Fraction of a Taxable Year.13 Annual Tax Return is a Tax Return for a

particular Taxable Year or Fraction of a Taxable Year.

Surat Pemberitahuan Tahunan adalah Surat Pemberitahuan untuk suatu Tahun Pajak atau Bagian Tahun Pajak

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 Tax Payment Slip is a receipt of tax payment or remittance having been paid or remitted using specific form or other means to the State Treasury, through a place of payment appointed by the Minister of Finance.

Surat Setoran Pajak adalah bukti pembayaran atau penyetoran pajak yang telah dilakukan dengan menggunakan formulir atau telah dilakukan dengan cara lain ke kas negara melalui tempat pembayaran yang ditunjuk oleh Menteri Keuangan

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 Assessment is a notice of assessment which includes Notice of Tax Underpayment Assessment, Notice of an Additional Tax Underpayment Assessment, Notice of Nil Tax Assessment, and Notice of Tax Overpayment Assessment.

Surat ketetapan pajak adalah surat ketetapan yang meliputi Surat Ketetapan Pajak Kurang Bayar, Surat Ketetapan Pajak Kurang Bayar Tambahan, Surat Ketetapan Pajak Nihil, atau Surat Ketetapan Pajak Lebih Bayar.

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.

16 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 due.

Surat Ketetapan Pajak Kurang Bayar adalah surat ketetapan pajak yang menentukan besarnya jumlah pokok pajak, jumlah kredit pajak, jumlah kekurangan pembayaran pokok pajak, besarnya sanksi administrasi, dan jumlah pajak yang masih

harus dibayar. 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 Additional Tax Underpayment Assessment is a notice of tax assessment that specifies an additional amount of tax payable over previously issued tax assessment.

Surat Ketetapan Pajak Kurang Bayar Tambahan adalah surat ketetapan pajak yang menentukan tambahan atas jumlah pajak yang telah ditetapkan

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.

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.

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.

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.

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 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.

Surat Tagihan Pajak adalah surat untuk melakukan tagihan pajak dan/atau sanksi administrasi berupa bunga dan/atau denda.

20 Coerce Warrant is an order to pay tax payable and tax collection expenses

21 Coerce Warrant is an order to pay tax payable and tax collection expenses.

Surat Paksa adalah surat perintah membayar utang pajak dan biaya penagihan pajak

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

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.

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 Tax Credit for VAT Purposes is creditable Input Taxes minus pre-audit refund of overpayment creditable VAT or minus compensated VAT, which is deducted from the tax payable.

Kredit Pajak untuk Pajak Pertambahan Nilai adalah Pajak Masukan yang dapat dikreditkan setelah dikurangi dengan pengembalian pendahuluan kelebihan pajak atau setelah dikurangi dengan pajak yang telah dikompensasikan, yang dikurangkan dari pajak yang terutang.

23 Independent personal services are services performed by an individual having special expertise in order to earn income without any employment relationship

24 Independent personal services are services performed by an individual having special expertise in order to earn income without any employment relationship.

Pekerjaan bebas adalah pekerjaan yang dilakukan oleh orang pribadi yang mempunyai keahlian khusus sebagai usaha untuk memperoleh penghasilan yang tidak terikat oleh suatu hubungan kerja.

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.

25 Audit is a series of activities to collect and process data, information and or evidence conducted in an objective and professional manner based on an auditing standard in order to assess tax compliance and other objectives necessary to comply with the for the enforcement of provisions of the tax laws.

Pemeriksaan adalah serangkaian kegiatan menghimpun dan mengolah data, keterangan, dan/atau bukti yang dilaksanakan secara objektif dan profesional berdasarkan suatu standar 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, or materials that may strongly indicate a tax crime is occurring or has occurred committed by anyone which may cause loss in the state revenue.

Bukti Permulaan adalah keadaan, perbuatan, dan/atau bukti berupa keterangan, tulisan, atau benda yang dapat 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 an alleged tax crime has occurred.

Pemeriksaan Bukti Permulaan adalah 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.

28 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 law.

Penanggung Pajak adalah orang pribadi atau badan yang bertanggung jawab atas pembayaran pajak, termasuk wakil yang menjalankan hak dan memenuhi kewajiban Wajib Pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan.

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.

29 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 in a financial report in the form of a balance sheet and profit and loss statement at the end of each for the Taxable Year.

Pembukuan adalah suatu proses pencatatan yang dilakukan secara teratur untuk mengumpulkan data dan informasi keuangan yang meliputi harta, kewajiban, modal, penghasilan dan biaya, serta jumlah harga perolehan dan penyerahan barang atau jasa, yang ditutup dengan menyusun laporan keuangan berupa neraca, dan laporan laba rugi untuk periode Tahun Pajak tersebut.

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.

30 Verification is a series of actions conducted undertaken to evaluate completeness of information and attachment of a Tax Return, as well as the accuracy of writing and calculation.

Penelitian adalah serangkaian kegiatan yang dilakukan untuk menilai kelengkapan pengisian Surat Pemberitahuan dan lampiran-lampirannya termasuk penilaian tentang kebenaran penulisan dan penghitungannya.

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.

31 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.

Penyidikan tindak pidana di bidang perpajakan adalah serangkaian tindakan yang dilakukan oleh penyidik untuk 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 with special authority as an investigator to conduct investigation on tax crime that has occurred and find the suspect in accordance with laws.

Penyidik adalah pejabat Pegawai Negeri Sipil tertentu di lingkungan Direktorat Jenderal Pajak yang diberi wewenang khusus sebagai penyidik untuk melakukan 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.

33 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 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 Pre-audit Refund of Tax Overpayment, or Decision on Interest of Tax Overpayment.

Surat Keputusan Pembetulan adalah surat keputusan yang membetulkan kesalahan tulis, kesalahan hitung, dan/atau kekeliruan penerapan ketentuan tertentu dalam peraturan perundang-undangan perpajakan yang terdapat dalam surat ketetapan pajak, Surat Tagihan Pajak, Surat Keputusan Pembetulan, Surat Keputusan Keberatan, Surat Keputusan Pengurangan Sanksi Administrasi, Surat Keputusan 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.

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.

34 Decision on Objection is a decision on an objection requested by Taxpayer against a notice of tax assessment or withholding by a third party.

Surat Keputusan Keberatan adalah surat keputusan atas keberatan terhadap surat ketetapan pajak atau terhadap pemotongan atau pemungutan oleh pihak ketiga yang diajukan oleh Wajib Pajak.

31 Decision on Appeal is a decision of a tax court on an appeal against Decision on Objection as requested by a Taxpayer

35 Decision on Appeal is a decision of a tax court on an appeal against Decision on Objection as requested by a Taxpayer.

Putusan Banding adalah putusan badan 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 according to tax laws.

Putusan Gugatan adalah putusan badan 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 Court on a review request by Taxpayer or Director General of Taxes against an Appeal Verdict or Decision on Lawsuit which has been issued by a tax court.

Putusan Peninjauan Kembali adalah putusan Mahkamah Agung atas permohonan peninjauan kembali yang diajukan oleh Wajib Pajak atau oleh Direktur Jenderal Pajak terhadap Putusan Banding atau Putusan Gugatan dari badan peradilan pajak

32 Decision on Pre-audit Refund of Tax Overpayment is a notice used to determine the amount of a pre-audit refund for particular Taxpayers.

38 Decision on Pre-audit Refund of Tax Overpayment is a notice used to determine the amount of a pre-audit refund for a particular Taxpayer.

Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak adalah surat 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 payable to a Taxpayer.

Surat Keputusan Pemberian Imbalan 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 decision is directly submitted is the date of the document submitted.

Tanggal dikirim adalah tanggal stempel pos pengiriman, tanggal faksimili, atau 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, facsimile, or in case that the letter, notice, or decision is directly submitted is the date when the document is received.

Tanggal diterima adalah tanggal stempel pos pengiriman, tanggal faksimili, atau dalam hal diterima secara langsung adalah tanggal pada saat surat, keputusan, atau putusan diterima secara langsung.

CHAPTER IITAXPAYER IDENTIFICATION NUMBER,

CONFIRMATION OF TAXABLE PERSON FOR VAT PURPOSES,

TAX RETURN, AND TAX PAYMENT PROCEDURES

CHAPTER IITAXPAYER IDENTIFICATION NUMBER,CONFIRMATION OF TAXABLE PERSON

FOR VAT PURPOSES,TAX RETURN, AND TAX PAYMENT

PROCEDURES

BAB IINOMOR POKOK WAJIB PAJAK,

PENGUKUHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN, DAN TATA CARA PEMBAYARAN

PAJAK2 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.

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.

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.

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.

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.

3 The Director General of Taxes may determine 3 The Director General of Taxes may determine: Direktur Jenderal Pajak dapat menetapkan:

a. an office for registration and or for reporting a business activity other than those referred to in paragraph (1) and (2),

a. a place of registration and or for reporting a business activity other than that referred to in paragraph (1) and (2) and or

tempat pendaftaran dan/atau tempat pelaporan usaha selain yang ditetapkan pada ayat (1) dan ayat (2); dan/atau

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).

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.

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.

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).

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).

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).

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.

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 Director General of Taxes in case of:

Penghapusan Nomor Pokok Wajib Pajak dilakukan oleh Direktur Jenderal Pajak apabila:

a. a request for the termination of the Taxpayer Identification Number is submitted by Taxpayer and or his heir when the Taxpayer no longer meets subjective and or objective requirements as stipulated by tax laws;

a. diajukan permohonan penghapusan Nomor Pokok Wajib Pajak oleh Wajib Pajak dan/atau ahli warisnya apabila Wajib Pajak sudah tidak memenuhi persyaratan subjektif dan/atau objektif sesuai dengan ketentuan peraturan perundang-undangan perpajakan;

b. entity is liquidated as a result of business termination or merger;

b. Wajib Pajak badan dilikuidasi karena penghentian atau penggabungan usaha;

c. permanent establishment discontinues its business in Indonesia; or

c. Wajib Pajak bentuk usaha tetap menghentikan kegiatan usahanya di Indonesia; atau

d. Director General of Taxes deems it necessary to terminate the Taxpayer Identification Number of a Taxpayer which no longer meets subjective and or objective requirements as stipulated by tax laws.

d. dianggap perlu oleh Direktur Jenderal Pajak untuk menghapuskan Nomor Pokok Wajib Pajak dari Wajib Pajak 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

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.

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.

8 Director General of Taxes on ex-officio or upon request by Taxpayer may annul the confirmation of a Taxable Person for VAT Purposes.

Direktur Jenderal Pajak karena jabatan atau atas permohonan Wajib Pajak dapat melakukan pencabutan pengukuhan Pengusaha Kena Pajak.

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.

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.

2A 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.

Masa Pajak sama dengan 1 (satu) bulan kalender atau jangka waktu lain yang diatur dengan Peraturan Menteri Keuangan paling lama 3 (tiga) bulan kalender.

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

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.

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.

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

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

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. the implementation shall be stipulated by or based on a Regulation of the Minister of Finance.

Pemberitahuan dalam bahasa Indonesia dengan menggunakan satuan mata uang selain Rupiah yang diizinkan, yang pelaksanaannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan

1b The signing of Tax Return as referred to in paragraph (1) may be done using signature, stamp, or electronic or digital signature, all hold equal legal validity, in which the implementation shall be stipulated by or based on a Regulation of the Minister of Finance.

Penandatanganan sebagaimana dimaksud pada ayat (1) dapat dilakukan secara biasa, dengan tanda tangan stempel, atau tanda tangan elektronik atau digital, yang semuanya mempunyai kekuatan hukum yang sama, yang tata cara pelaksanaannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan

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.

2 Taxpayer as referred to in paragraph (1) and paragraph (1a) shall obtain a Tax Return form by himself at the locations appointed by the Director General of Taxes or by other means in which the implementation procedure shall be stipulated by or based on a Regulation of the Minister of Finance.

Wajib Pajak sebagaimana dimaksud pada ayat (1) dan ayat (1a) mengambil sendiri Surat Pemberitahuan di tempat yang ditetapkan oleh Direktur Jenderal Pajak atau mengambil dengan cara lain yang tata cara pelaksanaannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

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.

3 Due date for filing a Tax Return shall be,:a. for a Periodic Tax Return, 20 (twenty)

days after the end of a Taxable Period;b. for an Annual Individual Tax Return, 3

(three) months after the end of the Taxable Year; or

c. for an Annual Corporate Tax Return, 4 (four) months after the end of the Taxable Year.

Batas waktu penyampaian Surat Pemberitahuan adalah:

a. untuk Surat Pemberitahuan Masa, paling lama 20 (dua puluh) hari setelah akhir Masa Pajak;

b. untuk Surat Pemberitahuan Tahunan 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

Wajib Pajak dengan kriteria tertentu dapat melaporkan beberapa Masa Pajak dalam 1 (satu) Surat Pemberitahuan Masa.

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 dan tata cara pelaporan sebagaimana dimaksud pada ayat (3a) diatur dengan atau

Minister of Finance berdasarkan Peraturan Menteri Keuangan.3c Due date and procedures of withholding by state

treasurer and certain entity shall be stipulated by or based on a Regulation of the Minister of Finance.

Batas waktu dan tata cara pelaporan atas pemotongan dan pemungutan pajak yang dilakukan oleh bendahara pemerintah dan badan tertentu diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

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

4 Taxpayer may extend the period for filing an Annual Income Tax Return as referred to in paragraph (3) for a period of not more than 2 (two) months by submitting a written notice or by other means to the Director General of Taxes, in accordance with the procedure stipulated by or based on a Regulation of the Minister of Finance.

Wajib Pajak dapat memperpanjang jangka waktu penyampaian Surat Pemberitahuan Tahunan Pajak Penghasilan sebagaimana dimaksud pada ayat (3) untuk paling lama 2 (dua) bulan dengan cara menyampaikan pemberitahuan secara tertulis atau dengan 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 referred to in paragraph (3) or in case of the Annual Tax Return having extended filing period on the due date referred to in paragraph (4), Letter of Reprimand shall be issued.

5a In case a Tax Return is not filed timely as referred to in paragraph (3) or in case of the Annual Tax Return having extended filing period as referred to in paragraph (4) is not filed, Letter of Reprimand shall be issued.

Apabila Surat Pemberitahuan tidak disampaikan sesuai batas waktu sebagaimana dimaksud pada ayat (3) atau batas waktu perpanjangan penyampaian 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.

6 The form and content of the Tax Return and the required information and or the documents that shall be attached, and the means for filing the Tax Return shall be stipulated by or based on a Regulation of the Minister of Finance.

Bentuk dan isi Surat Pemberitahuan serta keterangan dan/atau dokumen yang harus dilampirkan, dan cara yang digunakan untuk menyampaikan Surat Pemberitahuan diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

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

7 A Tax Return is deemed not filed if: a. the Tax Return is not signed as referred to

in paragraph (1);

Surat Pemberitahuan dianggap tidak disampaikan apabila:

referred to in paragraph (6). b. the Tax Return is not completely attached 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 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 General of Taxes has conducted an audit or has issued a Notice of Tax Assessment

a. Surat Pemberitahuan tidak ditandatangani sebagaimana dimaksud pada ayat (1);

b. Surat Pemberitahuan tidak sepenuhnya dilampiri keterangan dan/atau dokumen sebagaimana dimaksud pada ayat (6);

c. Surat Pemberitahuan yang menyatakan 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.

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.

Apabila Surat Pemberitahuan dianggap tidak disampaikan sebagaimana dimaksud pada ayat (7), Direktur Jenderal Pajak wajib memberitahukan kepada Wajib Pajak.

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).

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).

Dikecualikan dari kewajiban sebagaimana dimaksud pada ayat (1) adalah Wajib Pajak Pajak Penghasilan tertentu yang diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

4 1 Taxpayers shall fill out, file, and sign a Tax Return correctly, completely, and clearly

1 Taxpayers shall fill out, file, and sign a Tax Return correctly, completely, and clearly.

Wajib Pajak wajib mengisi dan menyampaikan Surat Pemberitahuan dengan benar, lengkap, jelas, dan menandatanganinya

2 In case a Taxpayer is an entity, the Tax Return must be signed by any member of the management or board of directors.

2 In case a Taxpayer is an entity, the Tax Return must be signed by any member of the management or board of directors.

Surat Pemberitahuan Wajib Pajak badan harus ditandatangani oleh pengurus atau direksi

3 In case a Tax Return is completed and signed by other than the Taxpayer, a power of attorney must be attached.

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

Dalam hal Wajib Pajak menunjuk seorang kuasa dengan surat kuasa khusus untuk

the Tax Return. mengisi dan menandatangani Surat Pemberitahuan, surat kuasa khusus tersebut harus dilampirkan pada Surat Pemberitahuan.

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.

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.

Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak yang wajib menyelenggarakan pembukuan harus dilampiri dengan laporan keuangan berupa neraca dan laporan laba rugi serta keterangan lain yang diperlukan untuk menghitung besarnya Penghasilan Kena Pajak.

4a Financial Statement as referred to in paragraph (4) is financial statement of each Taxpayer.

Laporan Keuangan sebagaimana dimaksud pada ayat (4) adalah laporan keuangan dari masing-masing Wajib Pajak.

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.

Dalam hal laporan keuangan sebagaimana dimaksud pada ayat (4a) diaudit oleh Akuntan Publik tetapi tidak dilampirkan pada Surat Pemberitahuan, Surat Pemberitahuan dianggap tidak lengkap dan tidak jelas, sehingga Surat Pemberitahuan dianggap tidak disampaikan sebagaimana dimaksud dalam Pasal 3 ayat (7) huruf b.

5 Procedure and administration of Tax Return are regulated under a decree of the Minister of Finance.

5 Procedure and administration of Tax Return shall be stipulated by or based on a Regulation of the Minister of Finance

Tata cara penerimaan dan pengolahan Surat Pemberitahuan diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

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.

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.

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.

2 The filing of a Tax Return may be done through registered mail of the post office or by other means as stipulated by or based on a Regulation of the Minister of Finance.

Penyampaian Surat Pemberitahuan dapat dikirimkan melalui pos dengan tanda bukti pengiriman surat atau dengan cara lain yang diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

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.

3 The registered mail receipt and the date of sending of a Tax Return filed as referred to in paragraph (2) shall be considered as Tax Return filing receipt and date of receipt provided that the Tax Return is complete.

Tanda bukti dan tanggal pengiriman surat untuk penyampaian Surat Pemberitahuan sebagaimana dimaksud pada ayat (2) dianggap sebagai tanda bukti dan tanggal 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 in paragraph (1) does not apply for certain Taxpayer stipulated by a decree of the Minister of Finance

2 The administrative penalty in the form of fine as referred to in paragraph (1) is not applicable for:

Pengenaan sanksi administrasi berupa denda sebagaimana dimaksud pada ayat (1) tidak dilakukan terhadap:

a. Individual Taxpayer who has deceased; a. Wajib Pajak orang pribadi yang

telah meninggal dunia;

b. Individual Taxpayer who no longer conducts business or renders independent services;

b. Wajib Pajak orang pribadi yang sudah tidak melakukan kegiatan usaha atau pekerjaan bebas;

c. Individual Taxpayer whose status is foreign citizen and no longer resides in Indonesia;

c. Wajib Pajak orang pribadi yang berstatus sebagai warga negara asing yang tidak tinggal lagi di Indonesia;

d. Permanent Establishment which no longer conducts business activities in Indonesia;

d. Bentuk Usaha Tetap yang tidak melakukan kegiatan lagi di Indonesia;

e. Corporate Taxpayer which no longer conducts business activities but not yet in dissolution in accordance with the laws;

e. Wajib Pajak badan yang tidak melakukan kegiatan usaha lagi tetapi belum dibubarkan sesuai dengan ketentuan yang berlaku

f. Treasurer which no longer conducts payment;

f. Bendahara yang tidak melakukan pembayaran lagi

g. Taxpayer which suffers loss from disaster, which shall be stipulated by Regulation of the Minister of Finance; or

g. Wajib Pajak yang terkena bencana, yang ketentuannya diatur dengan Peraturan Menteri Keuangan; atau

h. Other Taxpayer which shall be stipulated by or based on a Regulation of the Minister of Finance.

h. Wajib Pajak lain yang diatur dengan atau berdasarkan Peraturan Menteri Keuangan

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.

1 A Taxpayer may amend a filed Tax Return voluntarily by submitting a written statement, provided that the Director General of Taxes has not commenced an audit.

Wajib Pajak dengan kemauan sendiri dapat membetulkan Surat Pemberitahuan yang telah disampaikan dengan menyampaikan pernyataan tertulis, dengan syarat Direktur Jenderal Pajak belum melakukan tindakan pemeriksaan.

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.

Dalam hal pembetulan Surat Pemberitahuan sebagaimana dimaksud pada ayat (1) menyatakan rugi atau lebih bayar, pembetulan Surat Pemberitahuan harus disampaikan paling lama 2 (dua)

tahun sebelum daluwarsa penetapan.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.

2 In case a Taxpayer voluntarily amends a filed Annual 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 of the underpaid tax, and a fraction of month is treated as 1 (one) full month.

Dalam hal Wajib Pajak membetulkan sendiri Surat Pemberitahuan Tahunan 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 saat 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, provided that an investigation has not been commenced on the incorrectness committed by a Taxpayer as referred to in Article 38, there shall be no investigation on the incorrectness of the Taxpayer provided that the Taxpayer voluntarily discloses the incorrectness and pays any underpaid tax along with an administrative penalty in the form of fine as much as 150% (one hundred and fifty percent) of the underpaid tax.

Walaupun telah dilakukan tindakan pemeriksaan, tetapi belum dilakukan tindakan penyidikan mengenai adanya ketidakbenaran yang dilakukan Wajib Pajak sebagaimana dimaksud dalam Pasal 38, terhadap ketidakbenaran perbuatan Wajib Pajak tersebut tidak akan dilakukan penyidikan, apabila Wajib Pajak dengan kemauan sendiri mengungkapkan 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; orb. decrease of the tax losses; orc. increase of the total assets; or

d. increase of the total equity

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; ord. an increase or a decrease of the total

equity

and the audit process is still carried out.

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.

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.

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.

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.

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

6 Taxpayer may amend a filed Tax Return in case that the Taxpayer receives Notice of Tax Assessment, Decision on Objection, Notice of Tax

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.

1 The Minister of Finance shall stipulate the 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 be later than 15 (fifteen) days from the time the tax is payable or the end of a Taxable Period.

Menteri Keuangan menentukan tanggal jatuh tempo pembayaran dan penyetoran pajak yang terutang untuk suatu saat atau Masa Pajak bagi masing-masing jenis pajak, paling lama 15 (lima belas) hari setelah saat terutangnya pajak atau berakhirnya Masa Pajak.

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.

2 Any underpaid tax as calculated in an Annual Income Tax Return shall be fully paid before the Annual Income Tax Return is filed.

Kekurangan pembayaran pajak yang terutang berdasarkan Surat Pemberitahuan 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.

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.

2b On the payment or remittance as referred to in 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.

3a For small Taxpayer and Taxpayer in certain region, the period of payment as referred to in paragraph (3) may be extended for not more than 2 (two) months in accordance with the procedure stipulated by or based on a Regulation of the Minister of Finance.

Bagi Wajib Pajak usaha kecil dan Wajib Pajak di daerah tertentu, jangka waktu pelunasan sebagaimana dimaksud pada ayat (3) dapat diperpanjang paling lama menjadi 2 (dua) bulan yang ketentuannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan

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.

4 Upon request of Taxpayer, the Director General of Taxes may approve the Taxpayer to pay in installments or postpone the payment of taxes, including underpayment as referred to in paragraph (2) for not more than 12 (twelve) months, in accordance with the procedures stipulated by or based on Regulation of the Minister of Finance.

Direktur Jenderal Pajak atas permohonan Wajib Pajak dapat memberikan persetujuan untuk mengangsur atau menunda pembayaran pajak termasuk kekurangan pembayaran sebagaimana dimaksud pada ayat (2) paling lama 12 (dua belas) bulan, yang pelaksanaannya diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

10 1 Taxpayer is obliged to pay or remit tax payable at state treasury through post office and or state-owned bank or

1 Taxpayer is obliged to pay or remit tax payable using Tax Payment Slip to state treasury at a

Wajib Pajak wajib membayar atau menyetor pajak yang terutang dengan

local-owned bank or any other place of payment stipulated by the Minister of Finance.

designated place of payment stipulated by or based on a Regulation of the Minister of Finance.

menggunakan Surat Setoran Pajak ke kas negara melalui tempat pembayaran yang diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

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.

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

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.

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.

Tata cara pembayaran, penyetoran pajak, dan pelaporannya serta tata cara mengangsur dan menunda pembayaran pajak diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

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.

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.

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.

1a 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.

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

tersebut.

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.

2 The refund of tax overpayment as referred to in paragraph (1) and paragraph (1a) shall be made within a maximum period of 1 (one) month after

the request for tax refund is received as a result of the issuance of a Notice of Tax Overpayment Assessment as referred to in Article 17 paragraph (1), or after the issuance of a Notice of Tax Overpayment Assessment as referred to in Article 17 paragraph (2) and Article 17B, or after the issuance of a Decision on Pre-audit Refund of Tax Overpayment as referred to in Article 17C and 17D, or after the issuance 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 or Decision on Interest of Tax Overpayment, or after the Decision on Appeal or Decision on Review is received, which result in tax overpayment.

Pengembalian kelebihan pembayaran pajak sebagaimana dimaksud pada ayat (1) dan ayat (1a) dilakukan paling lama 1 (satu) bulan sejak permohonan pengembalian kelebihan pembayaran pajak diterima

sehubungan dengan diterbitkannya Surat Ketetapan Pajak Lebih Bayar sebagaimana dimaksud dalam Pasal 17 ayat (1), atau sejak diterbitkannya Surat Ketetapan Pajak Lebih Bayar sebagaimana dimaksud dalam Pasal 17 ayat (2) dan Pasal 17B, atau sejak diterbitkannya Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak sebagaimana dimaksud dalam Pasal 17C atau Pasal 17D,

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 (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.

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 of any late refund, which is calculated starting from the end of the due date as referred to in paragraph (2) to the date when the refund is made.

Apabila pengembalian kelebihan pembayaran pajak dilakukan setelah jangka waktu 1 (satu) bulan, Pemerintah memberikan imbalan bunga sebesar 2% (dua persen) per bulan atas keterlambatan 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 overpayment shall be stipulated by a decree of the Minister of Finance.

4 Procedure for calculating and refunding a tax overpayment shall be stipulated by or based on a Regulation of the Minister of Finance.

Tata cara penghitungan dan pengembalian kelebihan pembayaran pajak diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

CHAPTER IIITAX ASSESSMENT AND NOTICE OF TAX

ASSESSMENT

CHAPTER IIITAX ASSESSMENT AND NOTICE OF TAX

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.

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.

Setiap Wajib Pajak wajib membayar pajak yang terutang sesuai dengan ketentuan peraturan perundang-undangan perpajakan, dengan tidak menggantungkan pada adanya surat ketetapan pajak.

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.

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.

Jumlah Pajak yang terutang menurut Surat Pemberitahuan yang disampaikan oleh Wajib Pajak adalah jumlah pajak yang terutang sesuai dengan ketentuan peraturan perundang-undangan perpajakan

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.

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.

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.

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 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:

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

a. based on the result of an audit or other information, a tax payable is unpaid or underpaid;

a. apabila berdasarkan hasil pemeriksaan atau keterangan lain pajak yang terutang tidak atau kurang dibayar;

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;

b. a Tax Return is not filed within the period 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;

b. apabila Surat Pemberitahuan tidak 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;

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;

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 forward or that the 0% (zero percent) rate should not have been applied;

c. apabila berdasarkan hasil pemeriksaan 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);

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

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

apabila kewajiban sebagaimana dimaksud dalam Pasal 28 atau Pasal 29 tidak dipenuhi sehingga tidak dapat diketahui besarnya pajak yang terutang; atau

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).

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.

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

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.

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 :

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:

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:

a. 50% (fifty percent) of any Income Tax unpaid or underpaid in a Taxable Year;

a. 50% (fifty percent) of any Income Tax unpaid or underpaid in a Taxable Year,

50% (lima puluh persen) dari Pajak Penghasilan yang tidak atau kurang dibayar dalam satu Tahun Pajak;

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;

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

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

c. 100% (one hundred percent) of any VAT for Goods and Services and Sales Tax on Luxury Goods unpaid or underpaid.

c. 100% (one hundred percent) of any VAT for Goods and Services and Sales Tax on Luxury Goods unpaid or underpaid.

100% (seratus persen) dari Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah yang tidak atau kurang dibayar.

4 The amount of tax payable as shown in a Tax Return 4 The amount of tax payable as stated in a Tax Besarnya 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.

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

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.

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.

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.

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.

6 Procedures of the issuance of the Notice of Tax Underpayment Assessment as referred to in paragraph (5) shall be stipulated by or based on a Regulation of the Minister of Finance.

Tata cara penerbitan Surat Ketetapan Pajak Kurang Bayar sebagaimana dimaksud pada ayat (5) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

13A 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

Wajib Pajak yang karena kealpaannya tidak menyampaikan Surat Pemberitahuan atau menyampaikan Surat Pemberitahuan, tetapi isinya tidak benar atau tidak lengkap,

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.

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.

14 1 The Director General of Taxes may issue a Notice of Tax Collection if:

1 The Director General of Taxes may issue a Notice of Tax Collection if:

Direktur Jenderal Pajak dapat menerbitkan Surat Tagihan Pajak apabila:

a. Income Tax in the current year is unpaid or underpaid;

a.

a. Income Tax in the current year is unpaid or underpaid;

a. Pajak Penghasilan dalam tahun berjalan tidak atau kurang dibayar;

b. Based on a verification of a Tax Return, there is a tax underpayment arising from errors in writing and or calculation;

b. Based on a verification of a Tax Return, there is a tax underpayment resulted from errors in writing and or calculation;

b. dari hasil penelitian terdapat kekurangan pembayaran pajak sebagai akibat salah tulis dan/atau salah hitung;

c. A Taxpayer is subject to an administrative penalty in form of a fine and or interest;

c. A Taxpayer is subject to an administrative penalty in the form of fine and or interest;

c. Wajib Pajak dikenai sanksi administrasi berupa denda dan/atau bunga;

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;

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;

d. pengusaha yang telah dikukuhkan sebagai Pengusaha Kena Pajak, tetapi tidak membuat faktur pajak atau membuat faktur pajak, tetapi tidak tepat waktu;

e. A firm which is not confirmed as a Taxable Person for VAT Purposes issues a tax invoice;

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:

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 Article 13 paragraph 5 subparagraph b of VAT Law of 1984 and its Amendments; or

1. identitas pembeli sebagaimana dimaksud dalam Pasal 13 ayat (5) huruf b Undang-Undang Pajak Pertambahan Nilai 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 the tax invoice not in accordance with the period of the tax invoice issuance; or

f. Pengusaha Kena Pajak melaporkan faktur pajak tidak sesuai dengan masa penerbitan faktur pajak; atau

g. Taxable Person for VAT Purposes fails to produce and has been given refund of input tax as referred to in Article 9 paragraph (6a) of VAT Law of 1984 and its Amendments.

g. Pengusaha Kena Pajak yang gagal berproduksi dan telah diberikan pengembalian Pajak Masukan sebagaimana dimaksud dalam Pasal 9 ayat (6a) Undang-Undang Pajak Pertambahan Nilai 1984 dan perubahannya.

2 The Notice of Tax Collection referred to in paragraph (1) has an equal legal stand as a notice of tax assessment

The Notice of Tax Collection as referred to in paragraph (1) has an equal legal stand as a notice of tax assessment.

Surat Tagihan Pajak sebagaimana dimaksud pada ayat (1) mempunyai kekuatan hukum yang sama dengan surat ketetapan pajak.

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.

The total amount of tax unpaid as stated in the Notice of Tax Collection as referred to in paragraph (1) subparagraph a and b shall be added with 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.

Jumlah kekurangan pajak yang terutang dalam Surat Tagihan Pajak sebagaimana dimaksud pada ayat (1) huruf a dan huruf b ditambah dengan sanksi administrasi berupa bunga sebesar 2% (dua persen) per bulan untuk 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 Tagihan Pajak.

4 For a Firm or Taxable Person for VAT Purposes referred 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.

Purposes as referred to in paragraph (1) subparagraph d, e, or f, in addition to the obligation to remit the principle amount of tax payable, shall also be subject to an administrative penalty in the form of fine of 2% (two percent) of the tax base.

Pajak sebagaimana dimaksud pada ayat (1) huruf d, huruf e, atau huruf f masing-masing, selain wajib menyetor pajak yang terutang, dikenai sanksi administrasi berupa denda sebesar 2% (dua persen) dari Dasar Pengenaan Pajak.

5 Taxable Person for VAT Purposes as referred to in paragraph (1) subparagraph g shall be subject to an administrative penalty in the form of fine of 2% (two percent) of the tax collected, calculated starting from the date of the issuance of Decision on Refund of Tax Overpayment to the date of the issuance of Notice of Tax Collection, and fraction of month is considered as full 1 (one) month.

Terhadap Pengusaha Kena Pajak sebagaimana dimaksud pada ayat (1) huruf g dikenai sanksi administrasi berupa bunga sebesar 2% (dua persen) per bulan dari jumlah pajak yang ditagih kembali, dihitung dari tanggal penerbitan Surat Keputusan Pengembalian Kelebihan 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 Collection shall be stipulated by or based on a Regulation of Minister of Finance.

Tata cara penerbitan Surat Tagihan Pajak diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

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.

1 The Director General of Taxes may issue a Notice of Additional Tax Underpayment Assessment within 5 (five) years after the date a tax is payable or the end of a Taxable Period, a Fraction of a Taxable Year or a Taxable Year if new data is found resulting in an increase in the amount of tax payable after an audit for the issuance of a Notice of Additional Tax Underpayment Assessment has been conducted.

Direktur Jenderal Pajak dapat menerbitkan Surat Ketetapan Pajak Kurang Bayar Tambahan dalam jangka waktu 5 (lima) tahun setelah saat terutangnya pajak atau berakhirnya Masa Pajak, bagian Tahun Pajak, atau Tahun Pajak apabila ditemukan data baru yang mengakibatkan penambahan jumlah pajak yang terutang setelah dilakukan tindakan pemeriksaan dalam rangka penerbitan Surat Ketetapan Pajak Kurang Bayar Tambahan.

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

2 The amount of tax underpaid payable stated in a Notice of Additional Tax Underpayment Assessment, shall be added with an administrative penalty in form of surcharge of 100% (one hundred percent) of the amount of the underpaid tax.

Jumlah kekurangan pajak yang terutang dalam Surat Ketetapan Pajak Kurang Bayar Tambahan ditambah dengan sanksi administrasi berupa kenaikan sebesar 100% (seratus persen) dari jumlah kekurangan pajak tersebut.

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

3 The surcharge as referred to in paragraph (2) shall not be imposed if the Notice of Additional Tax Underpayment Assessment is issued based on written information submitted by the Taxpayer voluntarily, provided that the Director General of

Kenaikan sebagaimana dimaksud pada ayat (2) tidak dikenakan apabila Surat Ketetapan Pajak Kurang Bayar Tambahan itu diterbitkan berdasarkan keterangan tertulis dari Wajib Pajak atas kehendak

Taxes has not commenced audit for the issuance of Notice of Additional Tax Underpayment Assessment.

sendiri, dengan syarat Direktur Jenderal Pajak belum mulai melakukan tindakan pemeriksaan dalam rangka penerbitan Surat Ketetapan Pajak Kurang Bayar Tambahan.

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.

4 If the period of 5 (five) years as referred to in paragraph (1) has elapsed, a Notice of Additional Tax Underpayment Assessment may still be issued, along with an administrative penalty in form of interest of 48% (forty-eight percent) of the amount of the tax unpaid or underpaid, in case the Taxpayer, after the aforementioned 5 (five) year period has elapsed, is convicted of a tax crime or other crime which may result in the loss of the state revenue under a definite court verdict.

Apabila jangka waktu 5 (lima) tahun sebagaimana dimaksud pada ayat (1) telah lewat, Surat Ketetapan Pajak Kurang Bayar Tambahan tetap dapat diterbitkan ditambah sanksi administrasi berupa bunga sebesar 48% (empat puluh delapan persen) dari jumlah pajak yang tidak atau kurang dibayar,

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.

5 5 The procedure for the issuance of Notice of Additional Tax Underpayment Assessment as referred to in paragraph (4) shall be stipulated by or based on a Regulation of the Minister of Finance.

Tata cara penerbitan Surat Ketetapan Pajak Kurang Bayar Tambahan sebagaimana dimaksud pada ayat (4) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.