[{"_1":2,"_137":-5,"_138":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","f39eb5e2-6ff1-4720-939d-e5b92bfb502a","regulationData",{"_36":33,"_37":38,"_133":134,"_135":136},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_108":109,"_122":123,"_124":125,"_126":127,"_128":129,"_130":-5,"_131":132},"title","Undang-undang (UU) Nomor 9 Tahun 1994 tentang Perubahan atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","short_title","Undang-undang (UU) No. 9 Tahun 1994","number","9","year","1994","published_date","1994-11-09","effective_date","1995-01-01","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","ddc1b3d4-1a6f-400a-a0d3-4bbc9f4612dc","type",{"_55":61,"_56":64,"_65":66},"Undang-undang (UU)","short_name","UU","subjects",[69],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1994
Undang-undang (UU) NO. 9, LN. 1994/ No. 59, TLN NO. 3566, LL SETNEG : 31 HLM
Undang-undang (UU) TENTANG Perubahan atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 01 Januari 1995. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan.","scope_and_parties","policy_content","

Undang-Undang Nomor 9 Tahun 1994 dibentuk untuk menyempurnakan sistem perpajakan nasional guna mendukung pembangunan jangka panjang, menciptakan kepastian hukum, serta meningkatkan pelayanan dan pengawasan perpajakan. Kebijakan ini bertujuan untuk mewujudkan kemandirian bangsa dalam pembiayaan pembangunan melalui optimalisasi penerimaan pajak.

Secara substansial, undang-undang ini memperkuat sistem self-assessment dengan memberikan kepercayaan kepada Wajib Pajak untuk menghitung, membayar, dan melaporkan sendiri pajak terutangnya. Perubahan mencakup penegasan kewajiban pendaftaran Nomor Pokok Wajib Pajak (NPWP) dan Nomor Pengukuhan Pengusaha Kena Pajak (NPPKP), serta pengaturan tata cara penyampaian Surat Pemberitahuan (SPT). Selain itu, diatur pula kewajiban pembukuan bagi Wajib Pajak badan dan orang pribadi yang melakukan kegiatan usaha atau pekerjaan bebas, serta kewajiban pencatatan bagi Wajib Pajak tertentu.

Undang-undang ini juga memberikan wewenang kepada Direktur Jenderal Pajak untuk melakukan pemeriksaan guna menguji kepatuhan pemenuhan kewajiban perpajakan. Selain itu, diatur mengenai hak Wajib Pajak untuk mengajukan keberatan dan banding, serta mekanisme pengembalian kelebihan pembayaran pajak (restitusi) dengan pemberian imbalan bunga jika terjadi keterlambatan oleh pemerintah. Ketentuan mengenai penagihan pajak dipertegas dengan memberikan hak mendahulu kepada negara atas barang milik Penanggung Pajak.

","transitional_provisions","1. Terhadap semua hak dan kewajiban perpajakan tahun 1994 dan sebelumnya, diberlakukan ketentuan Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebelum dilakukan perubahan berdasarkan undang-undang ini.","sanctions","1. Pelanggaran administratif berupa keterlambatan penyampaian SPT dikenai denda Rp25.000,00 untuk SPT Masa dan Rp50.000,00 untuk SPT Tahunan. 2. Pelanggaran berupa ketidakbenaran pengisian SPT atau tidak dipenuhinya kewajiban perpajakan dikenai sanksi bunga sebesar 2% per bulan atau sanksi kenaikan sebesar 50% hingga 100% dari pajak yang kurang dibayar. 3. Tindak pidana di bidang perpajakan karena kealpaan diancam pidana kurungan maksimal 1 tahun dan denda maksimal 2 kali jumlah pajak terutang. 4. Tindak pidana dengan sengaja diancam pidana penjara maksimal 6 tahun dan denda maksimal 4 kali jumlah pajak terutang. 5. Pelanggaran kerahasiaan oleh pejabat atau pihak ketiga diancam pidana penjara dan denda.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[102],{"_103":104,"_105":106,"_36":107},"text","UU No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","link","https://peraturan.bpk.go.id/Details/46986/uu-no-6-tahun-1983","473dcab0-f9b9-4bbe-b1bf-9e854dfd0915","amended_by",[110,114,118],{"_103":111,"_105":112,"_36":113},"UU No. 16 Tahun 2009 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 5 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan Menjadi Undang-Undang","https://peraturan.bpk.go.id/Details/38624/uu-no-16-tahun-2009","33aadaab-220c-444d-85a2-f8e7cd96d93f",{"_103":115,"_105":116,"_36":117},"UU No. 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","https://peraturan.bpk.go.id/Details/39916/uu-no-28-tahun-2007","eee6cd54-e4b1-49d2-bd30-3c289463648d",{"_103":119,"_105":120,"_36":121},"UU No. 16 Tahun 2000 tentang Perubahan Kedua atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","https://peraturan.bpk.go.id/Details/44967/uu-no-16-tahun-2000","05979a0c-eca7-476b-a90d-f50996d04873","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 9 OF 1994
CONCERNING
AMENDMENT TO LAW NUMBER 6 OF 1983 CONCERNING
GENERAL PROVISIONS AND TAX PROCEDURES

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that the implementation of national development has resulted in
rapid progress in national life, especially in the
economic field, including the development of forms and
practices of conducting business activities that have not been accommodated
in Law Number 6 of 1983 concerning General Provisions
and Tax Procedures;
that in an effort to always ensure that developments such as
the above can continue to run in accordance with the policy
development based on the Development Trilogy as
mandated in the Broad Guidelines of State Policy, and in order to
can create legal certainty related to aspects
taxation, adjustment measures are needed to
Law Number 6 of 1983 concerning General Provisions and
Tax Procedures;
that

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