[{"_1":2,"_143":-5,"_144":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","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","eee6cd54-e4b1-49d2-bd30-3c289463648d","regulationData",{"_36":33,"_37":38,"_139":140,"_141":142},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_115":116,"_121":122,"_123":124,"_125":126,"_127":128,"_129":130,"_137":138},"title","Undang-undang (UU) Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","short_title","Undang-undang (UU) No. 28 Tahun 2007","number","28","year","2007","published_date","2007-07-17","effective_date","2008-01-01","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","ddc1b3d4-1a6f-400a-a0d3-4bbc9f4612dc","type",{"_6":60,"_55":63,"_64":65},"Undang-undang (UU)","short_name","UU","subjects",[68],{"_6":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Perubahan Ketiga 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


2007
Undang-undang (UU) NO. 28, Ln.2007/NO.85, TLN NO.4740, LL SETNEG : 60 HLM
Undang-undang (UU) TENTANG Perubahan Ketiga 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 2008. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2000.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Perubahan ini bertujuan untuk meningkatkan keadilan dan pelayanan kepada Wajib Pajak, memberikan kepastian hukum, serta mengantisipasi perkembangan teknologi informasi dan ketentuan material perpajakan.

Ketentuan Substansial: Perubahan ini mencakup definisi dan kewajiban Wajib Pajak, pengaturan Nomor Pokok Wajib Pajak, dan pengukuhan Pengusaha Kena Pajak. Selain itu, diatur juga mengenai kewajiban pelaporan dan pengisian Surat Pemberitahuan, serta sanksi administratif bagi pelanggaran ketentuan perpajakan. Perubahan ini juga menegaskan kewenangan Direktorat Jenderal Pajak dalam penerbitan surat ketetapan pajak dan penagihan pajak.

","transitional_provisions","1. Terhadap semua hak dan kewajiban perpajakan Tahun Pajak 2001 sampai dengan Tahun Pajak 2007 yang belum diselesaikan, diberlakukan ketentuan Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2000. 2. Dikecualikan dari ketentuan sebagaimana dimaksud pada angka 1, daluwarsa penetapan untuk Masa Pajak, Bagian Tahun Pajak, atau Tahun Pajak 2007 dan sebelumnya, selain penetapan sebagaimana dimaksud dalam Pasal 13 ayat (5) atau Pasal 15 ayat (4), berakhir paling lama pada akhir Tahun Pajak 2013. 3. Undang-Undang ini mulai berlaku pada tanggal 1 Januari 2008.","sanctions","1. Pelanggaran terhadap ketentuan pelaporan dan pembayaran pajak dikenai sanksi administratif berupa denda dan bunga. 2. Tindak pidana perpajakan dapat dikenai sanksi pidana berupa penjara dan denda. 3. Sanksi administratif dapat berupa kenaikan pajak terutang hingga 200%.","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[101,107,111],{"_102":103,"_104":105,"_36":106},"text","UU No. 16 Tahun 2000 tentang Perubahan Kedua atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","link","https://peraturan.bpk.go.id/Details/44967/uu-no-16-tahun-2000","05979a0c-eca7-476b-a90d-f50996d04873",{"_102":108,"_104":109,"_36":110},"UU No. 9 Tahun 1994 tentang Perubahan atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","https://peraturan.bpk.go.id/Details/46230/uu-no-9-tahun-1994","f39eb5e2-6ff1-4720-939d-e5b92bfb502a",{"_102":112,"_104":113,"_36":114},"UU No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan","https://peraturan.bpk.go.id/Details/46986/uu-no-6-tahun-1983","473dcab0-f9b9-4bbe-b1bf-9e854dfd0915","amended_by",[117],{"_102":118,"_104":119,"_36":120},"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","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review",[131],{"_132":133,"_104":134,"_135":136},"nomor_putusan","63/PUU-XV/2017","https://peraturan.bpk.go.id/DownloadUjiMateri/137/63_PUU-XV_2017.pdf","teks","Menyatakan frasa \"pelaksanaan hak dan kewajiban kuasa\" dalam Pasal 32 ayat (3a) Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 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 bertentangan dengan UUD NRI Tahun 1945 dan tidak mempunyai kekuatan hukum mengikat sepanjang tidak dimaknai hanya berkenaan dengan hal-hal yang bersifat teknis administratif dan bukan pembatasan dan/atau perluasan hak dan kewajiban warga negara","is_verified",false,"english_excerpt","\n

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 28 OF 2007
CONCERNING
THIRD AMENDMENT TO LAW NUMBER 6 OF 1983
CONCERNING GENERAL PROVISIONS AND TAXATION PROCEDURES

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to further provide justice and
improve services to Taxpayers and to
further provide legal certainty and anticipate
developments in the field of information technology and
developments that occur in the provisions
material in the field of taxation, it is necessary to amend
Law Number 6 of 1983 concerning
General Provisions and Taxation Procedures as
has been amended several times, most recently by Law
Number 16 of 2000;
that based on the considerations as referred to
in letter a, it is necessary to form a Law regarding
the Third Amendment to Law Number 6 of
1983 concerning General Provisions and Taxation Procedures;

In view of:

Article 5 paragraph (1), Article 20, and Article 23A of the
B

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