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KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK

____________________________________________________________________________________________

20 Mei 2013

SURAT DIREKTUR JENDERAL PAJAK

NOMOR S - 669/PJ.04/2013

TENTANG

PENEGASAN ATAS PENGGABUNGAN SURAT KETETAPAN PAJAK SKP!

PPN/PPNBM DAN PENG"ITUNGAN SANKSI ADMINISTRASI PASAL 13 A#AT 3! UU KUP

DIREKTUR JENDERAL PAJAK$

Se%&'&()*( +e()*( ,e***%*( +** ,e**(**( ,eei**( %&&(* e*i +e()*( ,e(e'i*( ,

PPN/PP(BM +*( ,e()%i&()*( *(i *+i(i*i P** 13 ** 3! UU KUP$ 'e** i(i *i *,*i*(

,e(e)**( +*i Die& Pe*&*( Pe,***( I.

1. U*i*( Pe***%*( e'*)*i*(* +i&*i*( +** (5* +i(* Die& Peei**( +*( Pe(*)i%*(

(55 ND-47/PJ.04/2012 *())* 19 J&(i 2012!.*. Pe())*'&()*( , PPN/PP(BM

1! B*%8* +** ,e**(**( ,eei**( +ie&*( *+*(* &&*( ,5+& %&&

'e&,* *& '&*% , &(& e(i ,** PPN/PP(BM *() e&,**( )*'&()*( +*i

'e'e*,* ** ,**.2! "* *() e(+**i ,e*&*( ee'& *+**% ,** 1 KMK-46/KMK.01/197 e(*()

Pe+5*( Pe(e'i*( S&* Kee*,*( P** Pe*'*%*( Ni*i +*( P** Pe(&**(A* B**() Me8*% Se* Pe()%i&()*( S*(i A+i(i*i Be&,* B&()* *()

e(***( '*%8* PPN +*( PP(BM *() &*() **& i+* +i'** &(& 1 *&!

M** P** **& e'i% e,*(*() i+* e*,*&i 1 *&! *%&( *8i **& *%&(

'&& +*,* +i*)i% +e()*( 1 *&! S&* Kee*,*( P** e'*)*i*(* +i*&+*(

+** P** 13 ** 1! U(+*()-&(+*() N55 6 TA"UN 1973.

'. Pe()%i&()*( S*(i A+i(i*i P** 13 ** 3! UU KUP

1! Se+ii(* e+*,* i)* :ei ,e()%i&()*( *(i *+i(i*i ,** 13 ** 3!

UU KUP 'e&,* e(*i*( e'e* 100; +*i PPN B**() +*( J** +*( PP(BM *()

i+* **& &*() +i'**.

2! Kei)* :ei ,e()%i&()*( ee'& +*,* +ie**( e'*)*i 'ei&.

*! i **& i+* e%*&(*

e+*,* 5,e(*i e ** ,** 'ei&(*.

'!

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i+* +ie(**( *(i e(*i*( P** 13 ** 3! U(+*()-U(+*() N55 6TA"UN 1973. Te*,i ee'i%*( ,** *() e*+i +** M** P** e*%i

+*i M** P** ee'& +** SKP ** ** ee'i%*( ,** *() i+*

e%*&(* +i5,e(*i*( ee'& +ie(**( *(i P** 13 ** 3!

U(+*()-U(+*() N55 6 TA"UN 1973.

2. Pe(e)**( e'*)*i*(* +i&*i*( +** (5* +i(* Die& Pe*&*( Pe,***( I (55

ND-62/PJ.02/2013 *())* 7 Mei 2013!

*. S*& Ke,&&*( Me(ei Ke&*()*( N55 46/KMK.01/197 +*( S&* E+**( Die&Je(+e* P** N55 SE-32/PJ.3/1977

T** >** ,e(e'i*( , e*% +i*& +** Pe*&*( Me(ei Ke&*()*( N55 23/PMK.03/2007

e'*)*i*(* e*% +i&'*% +e()*( Pe*&*( Me(ei Ke&*()*( N55 73/PMK.03/2010 +*(Pe*&*( Die& Je(+e* P** N55 PER-0/PJ/2009 e(*() P5e+& Pe(e'i*( S&*

Kee*,*( P**.

Se&*i +e()*( ** %&& Le? ,5ei5 +e5)* e)i ,i5i$ ** Ke,&&*( Me(ei Ke&*()*(

N55 46/KMK.01/197 +*( S&* E+**( Die& Je(+e* P** N55 SE-32/PJ.3/1977

i+* 'e*& +e()*( e'i(* ee(&*( '*& *() ee(i.

'. Pe())*'&()*( 'e'e*,* M** P** +** *& ,

Se&*i +e()*( P** 3 Pe*&*( Me(ei Ke&*()*( N55 14/PMK.03/2012$ &* ee*,*(,** +ie'i*( &(& &*& M** P**$ B*)i*( T*%&( P**$ **& T*%&( P**.

Oe% *e(* i&$ &* ee*,*( ,** +ie'i*( ,e M** P**.

N*&( +eii*($ *& , *() e*% +ie'i*( &(& 'e'e*,* M** P** e*, 'e*& +*(

i+* +*,* +i*&*( )&)**( e,*(*() e&*i +e()*( M** P** +** S&* Pei(*%Peei**(.

>. Pe()%i&()*( *(i *+i(i*i P** 13 ** 3! UU KUP.

S*(i *+i(i*i P** 13 ** 3! UU KUP %*(* +ie(**( *,*'i* e(&& SPT =*i' P**

e+*,* PPN *() +i5,e(*i*( e ** ,** 'ei&(* e*,i %*i ,eei**(

e(&(&*( PPN *() +i5,e(*i*( ee'& e%*&(* e'i% e>i **& i+* e%*&(*

e+*,* 5,e(*i e ** ,** 'ei&(*.

S*(i +ie(**( e%*+*, eii% *(** 5,e(*i %*i ,eei**( +e()*( 5,e(*ie(&& S&* Pe'ei*%&*(.

Deii*( &* ,e(e)**( i(i +i*,*i*( &(& +i**(**( +e()*( e'*i-'*i(*.

Die&$

+.

D*+*() S&8*(*

NIP 19711061972031001

Te'&*( @

1. Die& Pe*&*( Pe,***( I

2. P** Ke,** K*(5 =i**% DJP +i e&&% I(+5(ei*

3. P** Ke,** K*(5 Pe**(*( P** +i e&&% I(+5(ei*

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