Resume PER-25/PJ/2013 - Tempat Pelaporan PPN bagi WP Real Estate

<div align="JUSTIFY" style="margin-top: 0.08in;"><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEipaMZWh0H7s3EnverJSv7203DUf7t7A03BbBSRApjcFukGu2YAVgvF1BS6uMHEScEQ3XB7IZnXBXtLGgXvF2UK9nQ2boa5II2oJ85JNo_aX92FVY1WBk3gh8WPI01VpCXNF0y3eUbXmc4/s1600/properti121206c.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="177" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEipaMZWh0H7s3EnverJSv7203DUf7t7A03BbBSRApjcFukGu2YAVgvF1BS6uMHEScEQ3XB7IZnXBXtLGgXvF2UK9nQ2boa5II2oJ85JNo_aX92FVY1WBk3gh8WPI01VpCXNF0y3eUbXmc4/s320/properti121206c.jpg" width="320" /></a></div><br /><br /><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="pt-BR">Dengan </span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">terbitnya Peraturan Dirjen Pajak nomor PER-25/PJ/2013 tanggal 3 Juli 2013 tentang Tempat Pendaftaran dan/atau Tempat Pelaporan Usaha bagi Wajib Pajak sebagai Pengusaha yang Dikenai Pajak Berdasarkan Undang-Undang Pajak Pertambahan Nilai 1984 dan Perubahannya yang Melakukan Usaha dibidang Pengalihan Hak atas Tanah dan/atau Bangunan</span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="pt-BR">, terdapat perubahan tempat pendaftaran dan /atau pelaporan PPN dan PPn BM, khususnya bagi </span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">Bagi Wajib Pajak yang melakukan usaha di bidang pengalihan tanah dan/atau bangunan yang terdaftar pada KPP Madya di Jakarta dan KPP di lingkungan Kanwil DJP Wajib Pajak Besar dan Kanwil DJP Jakarta Khusus</span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID"></span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="pt-BR">:</span></span></span></div><ol><ol type="a"><ol><li><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">Dalam</span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="pt-BR"> </span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">PER-25/PJ/2013 Pasal 2 ayat (1) </span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="pt-BR">disebutkan</span></span></span></div></li></ol></ol></ol><div align="JUSTIFY" style="margin-left: 0.25in; margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">Bagi Wajib Pajak yang melakukan usaha di bidang pengalihan tanah dan/atau bangunan yang terdaftar pada KPP Madya di Jakarta dan KPP di lingkungan Kanwil DJP Wajib Pajak Besar dan Kanwil DJP Jakarta Khusus, kewajiban pendaftaran dan/atau pelaporan PPN atau PPn BM ditetapkan pada :</span></span></span></div><ol type="a"><li><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">KPP Madya di Jakarta dan KPP di lingkungan Kanwil DJP WP Besar dan Kanwil DJP Jakarta khusus bagi wajib pajak yang mempunyai tempat kegiatan di wilayah DKI Jakarta.</span></span></span></div></li><li><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">KPP tempat kegiatan usaha tersebut berada bagi Wajib Pajak yang mempunyai tempat kegiatan usaha di luar wilayah DKI Jakarta.</span></span></span></div></li></ol><ol><ol type="a"><ol start="2"><li><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">Dalam</span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="pt-BR"> </span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">PER-25/PJ/2013 Pasal 2 ayat (2) disebutkan:</span></span></span></div></li></ol></ol></ol><div align="JUSTIFY" style="margin-left: 0.25in; margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">Bagi Wajib Pajak yang tempat kegiatan usahanya berada di luar wilayah DKI Jakarta sebagaimana dimaksud pada ayat (1) huruf b dikukuhkan sebagai Pengusaha Kena Pajak secara Jabatan oleh Kantor Pelayanan Pajak yang wilayah kerjanya meliputi tempat kegiatan usaha tersebut berada.</span></span></span></div><div align="JUSTIFY" style="margin-left: 0.25in; margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">Peraturan Dirjen Pajak ini mulai berlaku pada tanggal ditetapkan. (tanggal 3 Juli 2013)</span></span></span></div><span style="font-size: small;"><br /></span><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="font-family: Trebuchet MS, serif; font-size: small;">Dari penjelasan diatas, sangat jelas bahwa </span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">pembayaran PPN dan penyampaian SPT Masa PPN atas penghasilan dari pengalihan hak atas tanah dan/atau bangunan bagi Pengusaha Kena Pajak (</span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID"><span style="color: black;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">di lingkungan KPP Madya di Jakarta dan KPP di lingkungan Kanwil DJP Wajib Pajak Besar dan Kanwil DJP Jakarta Khusus</span></span></span>) yang dilakukan di cabang/ tempat kegiatan usahanya berada di luar wilayah DKI Jakarta, disetor dengan NPWP cabang dan dilaporkan di KPP yang wilayah kerjanya meliputi tempat kegiatan usaha tersebut berada.</span></span></span></div><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">Sehingga akan memudah kan administrasi dan pengawasan bagi PKP yang bersangkutan, dan tidak akan terjadi kebingungan bagi PKP apakah dia akan melaporkan di KPP domisili (pusat) atau di KPP lokasi (tempat kegiatan usaha berada).</span></span></span></div><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">Sebagai contoh :</span></span></span></div><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">PT.A (terdaftar di KPP Madya jakarta) bergerak di bidang </span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID"><span style="color: black;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">pengalihan hak atas tanah dan/atau bangunan (real estate). PT A mempunyai 2 (dua) proyek pembangunan perumahan yaitu di:</span></span></span></span></span></span></div><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID"><span style="color: black;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">- Proyek di Jakarta (JJ Residence). Maka </span></span></span></span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">kewajiban pendaftaran dan/atau pelaporan PPN atau PPn BM dilakukan di KPP Madya Jakarta, sedangkan</span></span></span></div><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">- Proyek di Cikarang (CC Residence). Maka </span></span></span><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">kewajiban pendaftaran dan/atau pelaporan PPN atau PPn BM dilakukan di KPP Cikarang.</span></span></span></div><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID"><br /></span></span></span></div><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black; font-size: small;"><span style="font-family: Trebuchet MS, serif;"><span lang="id-ID">Peraturan selengkapnya dapat dilihat disini - <a href="http://www.ortax.org/ortax/?mod=aturan&id_topik=&id_jenis=&p_tgl=tahun&tahun=2013&nomor=25&q=&q_do=macth&cols=isi&hlm=1&page=show&id=15306" target="_blank">PER-25/PJ/2013</a> tanggal 3 Juli 2013</span></span></span></div><div align="JUSTIFY" style="margin-top: 0.08in;"><span style="color: black;"><span style="font-family: Trebuchet MS, serif;"><span style="font-size: x-small;"><span lang="id-ID"><br /></span></span></span></span></div>

Resume PER-25/PJ/2013 - Tempat Pelaporan PPN bagi WP Real Estate

Dengan terbitnya Peraturan Dirjen Pajak nomor PER-25/PJ/2013 tanggal 3 Juli 2013 tentang Tempat Pendaftaran dan/atau Tempat Pelaporan Usaha ...

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Penundaan Penggunaan Nomor Seri Faktur Pajak Baru

<div style="text-align: center;">SURAT EDARAN DIREKTUR JENDERAL PAJAK<br /> NOMOR : SE - 15/PJ/2013<br /> <br /> TENTANG<br /> <br /> PENYAMPAIAN PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-08/PJ/2013<br /> TENTANG PERUBAHAN ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR<br /> <a href="http://pelayanan-pajak.blogspot.com/2013/03/per-24pj2012-faktur-pajak.html" target="_blank">PER-24/PJ/2012</a> TENTANG BENTUK, UKURAN, TATA CARA PENGISIAN KETERANGAN,<br /> PROSEDUR PEMBERITAHUAN DALAM RANGKA PEMBUATAN, TATA CARA PEMBETULAN<br /> ATAU PENGGANTIAN, DAN TATA CARA PEMBATALAN FAKTUR PAJAK<br /> <br />  DIREKTUR JENDERAL PAJAK,<br /> </div><br /> Sehubungan dengan diberlakukannya Peraturan Direktur Jenderal Pajak Nomor PER-08/PJ/2013 tentang Perubahan atas Peraturan Direktur Jenderal Pajak Nomor <a href="http://pelayanan-pajak.blogspot.com/2013/03/per-24pj2012-faktur-pajak.html" target="_blank">PER-24/PJ/2012</a> tentang Bentuk, Ukuran, Tata Cara Pengisian Keterangan, Prosedur Pemberitahuan dalam rangka Pembuatan, Tata Cara Pembetulan atau Penggantian, dan Tata Cara Pembatalan Faktur Pajak, perlu disampaikan beberapa hal sebagai berikut:<br /> <table border="0" cellpadding="0" cellspacing="0" style="text-align: left; width: 100%;"> <tbody><tr> <td style="text-align: justify; vertical-align: top; width: 35px;">1.</td> <td style="text-align: justify; vertical-align: top; width: 1334px;">Sesuai Peraturan Direktur Jenderal Pajak Nomor <a href="http://pelayanan-pajak.blogspot.com/2013/03/per-24pj2012-faktur-pajak.html" target="_blank">PER-24/PJ/2012</a>, Pengusaha Kena Pajak wajib membuat Faktur Pajak dengan menggunakan Nomor Seri Faktur Pajak yang diberikan oleh Direktorat Jenderal Pajak terhitung mulai tanggal 1 April 2013.</td> </tr><tr> <td style="text-align: justify; vertical-align: top; width: 35px;">2.</td> <td style="text-align: justify; vertical-align: top; width: 1334px;">Dalam rangka memberikan kesempatan kepada Pengusaha Kena Pajak untuk memperoleh Nomor Seri Faktur Pajak dari Direktorat Jenderal Pajak sebagaimana diatur dalam Peraturan Direktur Jenderal Pajak Nomor <a href="http://pelayanan-pajak.blogspot.com/2013/03/per-24pj2012-faktur-pajak.html" target="_blank">PER-24/PJ/2012</a>, maka kepada Pengusaha Kena Pajak yang belum memperoleh Nomor Seri Faktur Pajak dari Direktorat Jenderal Pajak diperkenankan untuk menggunakan Kode dan Nomor Seri Faktur Pajak sesuai Peraturan Direktur Jenderal Pajak Nomor PER-13/PJ/2010 sebagaimana telah diubah dengan Peraturan Direktur Jenderal Pajak Nomor PER-65/PJ/2010 sampai dengan tanggal 31 Mei 2013 dengan cara melanjutkan Nomor Seri Faktur Pajak sebelumnya.</td> </tr><tr> <td style="text-align: justify; vertical-align: top; width: 35px;">3.</td> <td style="text-align: justify; vertical-align: top; width: 1334px;">Namun demikian, terhadap Pengusaha Kena Pajak yang telah memperoleh surat pemberitahuan Nomor Seri Faktur Pajak wajib menggunakan Nomor Seri Faktur Pajak yang diberikan oleh Direktorat Jenderal Pajak.<br /> <br /> Contoh 1:<br /> <div style="text-align: justify;">PKP A telah memperoleh surat pemberitahuan Nomor Seri Faktur Pajak dari KPP tempat PKP A dikukuhkan pada tanggal 27 Maret 2013, maka untuk penyerahan Barang Kena Pajak yang dilakukan sejak tanggal 1 April 2013 PKP A wajib membuat Faktur Pajak dengan menggunakan Nomor Seri Faktur Pajak yang diberikan oleh KPP tempat PKP A dikukuhkan sesuai ketentuan Peraturan Direktur Jenderal Pajak Nomor <a href="http://pelayanan-pajak.blogspot.com/2013/03/per-24pj2012-faktur-pajak.html" target="_blank">PER-24/PJ/2012</a>.<br /> <br /> </div>Contoh 2:<br /> <div style="text-align: justify;">PKP B pada tanggal 2 April 2013 melakukan penyerahan Barang Kena Pajak, namun belum memperoleh surat pemberitahuan Nomor Seri Faktur Pajak dari KPP tempat PKP B dikukuhkan, maka atas penyerahan Barang Kena Pajak tersebut PKP B wajib membuat Faktur Pajak dengan menggunakan Kode dan Nomor Seri Faktur Pajak sesuai ketentuan Peraturan Direktur Jenderal Pajak Nomor PER-13/PJ/2010 sebagaimana telah diubah dengan Peraturan Direktur Jenderal Pajak Nomor PER-65/PJ/2010.<br /> <br /> Contoh 3:<br /> Selanjutnya, PKP B pada tanggal 15 Mei 2013 memperoleh surat pemberitahuan Nomor Seri Faktur Pajak dari KPP tempat PKP B dikukuhkan, maka atas penyerahan Barang Kena Pajak yang dilakukan sejak tanggal 15 Mei 2013 PKP B wajib membuat Faktur Pajak dengan menggunakan Nomor Seri Faktur Pajak yang diperoleh dari KPP sesuai ketentuan Peraturan Direktur Jenderal Pajak Nomor <a href="http://pelayanan-pajak.blogspot.com/2013/03/per-24pj2012-faktur-pajak.html" target="_blank">PER-24/PJ/2012</a>.</div></td> </tr><tr> <td style="text-align: justify; vertical-align: top; width: 35px;">4.</td> <td style="text-align: justify; vertical-align: top; width: 1334px;">Terhitung mulai tanggal 1 Juni 2013 seluruh Pengusaha Kena Pajak wajib menggunakan Kode dan Nomor Seri Faktur Pajak sesuai dengan ketentuan yang diatur dalam Peraturan Direktur Jenderal Pajak Nomor <a href="http://pelayanan-pajak.blogspot.com/2013/03/per-24pj2012-faktur-pajak.html" target="_blank">PER-24/PJ/2012</a>.</td> </tr><tr> <td style="text-align: justify; vertical-align: top; width: 35px;">5.</td> <td style="text-align: justify; vertical-align: top; width: 1334px;">Sehubungan dengan hal-hal tersebut di atas, dengan ini diinstruksikan kepada:<br /> <table border="0" cellpadding="0" cellspacing="0" style="text-align: left; width: 99%;"> <tbody><tr> <td style="text-align: justify; vertical-align: top; width: 35px;">a.</td> <td style="text-align: justify; vertical-align: top; width: 1280px;">Kepala Kantor Pelayanan Pajak agar memastikan bahwa seluruh Pengusaha Kena Pajak yang terdaftar di wilayah kerjanya telah menerima Nomor Seri Faktur Pajak sesuai dengan prosedur dan tata cara yang telah ditentukan, termasuk:<br /> <table border="0" cellpadding="0" cellspacing="0" style="margin-left: 0px; margin-right: 0px; text-align: left; width: 99%;"> <tbody><tr> <td style="text-align: justify; vertical-align: top; width: 35px;">1)</td> <td style="text-align: justify; vertical-align: top; width: 1227px;">memastikan surat permohonan Kode Aktivasi dan Password yang telah diajukan oleh Pengusaha Kena Pajak diproses sesuai dengan ketentuan; dan</td> </tr><tr> <td style="text-align: justify; vertical-align: top; width: 35px;">2)</td> <td style="text-align: justify; vertical-align: top; width: 1227px;">memonitor pengiriman surat pemberitahuan kode aktivasi ke Pengusaha Kena Pajak sesuai dengan ketentuan.</td> </tr></tbody> </table></td> </tr><tr> <td style="text-align: justify; vertical-align: top; width: 35px;">b.</td> <td style="text-align: justify; vertical-align: top; width: 1280px;">Kepala Kantor Wilayah Direktorat Jenderal Pajak agar memantau pelaksanaan ketentuan Peraturan Direktur Jenderal Pajak Nomor PER-24/PJ/2012 di wilayah kerjanya masing-masing.</td> </tr></tbody> </table></td> </tr></tbody> </table><div style="text-align: justify;"> Demikian disampaikan untuk dilaksanakan dengan sebaik-baiknya.<br /> <br /> <br /> <br /> <br /> <br /> Ditetapkan di Jakarta<br /> pada tanggal 27 Maret 2013<br /> DIREKTUR JENDERAL,<br /> <br /> ttd.<br /> <br /> A. FUAD RAHMANY</div>NIP 195411111981121001 <br />

Penundaan Penggunaan Nomor Seri Faktur Pajak Baru

SURAT EDARAN DIREKTUR JENDERAL PAJAK NOMOR : SE - 15/PJ/2013 TENTANG PENYAMPAIAN PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-08/PJ/2013...

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PER - 24/PJ/2012 - FAKTUR PAJAK

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5.4pt 0in 5.4pt; mso-para-margin-top:0in; mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style><![endif]--> <br /><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PERATURAN DIREKTUR JENDERAL PAJAK<br />NOMOR : PER-24/PJ/2012<br /><br />TENTANG<br /><br />BENTUK, UKURAN, TATA CARA PENGISIAN KETERANGAN, PROSEDUR PEMBERITAHUAN DALAM RANGKA PEMBUATAN, TATA CARA PEMBETULAN ATAU PENGGANTIAN, DAN TATA CARA PEMBATALAN FAKTUR PAJAK<br /><br />DENGAN RAHMAT TUHAN YANG MAHA ESA<br /><br />DIREKTUR JENDERAL PAJAK,</span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><br />Menimbang : <br /><br />bahwa untuk melaksanakan ketentuan Pasal 13 Peraturan Menteri Keuangan Nomor 84/PMK.03/2012 tentang Tata Cara Pembuatan dan Tata Cara Pembetulan atau Penggantian Faktur Pajak, perlu menetapkan Peraturan Direktur Jenderal Pajak tentang Bentuk, Ukuran, Tata Cara Pengisian Keterangan, Prosedur Pemberitahuan dalam rangka Pembuatan, Tata Cara Pembetulan atau Penggantian, dan Tata Cara Pembatalan Faktur Pajak; <br /><br />Mengingat : </span></span></div><ol start="1" type="1"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 49, Tambahan Lembaran Negara Republik Indonesia Nomor 3262) sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009 (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62, Tambahan Lembaran Negara Republik Indonesia Nomor 4999); </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 51, Tambahan Lembaran Negara Republik Indonesia Nomor 3264) sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 42 Tahun 2009 (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 150, Tambahan Lembaran Negara Republik Indonesia Nomor 5069); </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan Pemerintah Nomor 1 Tahun 2012 tentang Pelaksanaan Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 42 tahun 2009 (Lembaran Negara Republik Indonesia Tahun 2012 Nomor 4, Tambahan Lembaran Negara Republik Indonesia Nomor 5271); </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan Menteri Keuangan Nomor 84/PMK.03/2012 tentang Tata Cara Pembuatan dan Tata Cara Pembetulan atau Penggantian Faktur Pajak; </span></span></li></ol><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">MEMUTUSKAN : </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><br />Menetapkan : <br /><br />PERATURAN DIREKTUR JENDERAL PAJAK TENTANG BENTUK, UKURAN, TATA CARA PENGISIAN KETERANGAN, PROSEDUR PEMBERITAHUAN DALAM RANGKA PEMBUATAN, TATA CARA PEMBETULAN ATAU PENGGANTIAN, DAN TATA CARA PEMBATALAN FAKTUR PAJAK. <br style="mso-special-character: line-break;" /><br style="mso-special-character: line-break;" /></span></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 1 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><br />Dalam Peraturan Direktur Jenderal Pajak ini yang dimaksud dengan : </span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">1.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pajak adalah Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">2.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan adalah 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 2009.</span></span></div></td> </tr><tr style="mso-yfti-irow: 2;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">3.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Undang-Undang Pajak Pertambahan Nilai adalah Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 42 Tahun 2009.</span></span></div></td> </tr><tr style="mso-yfti-irow: 3;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">4.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Faktur Pajak adalah bukti pungutan pajak yang dibuat oleh Pengusaha Kena Pajak yang melakukan penyerahan Barang Kena Pajak atau penyerahan Jasa Kena Pajak.</span></span></div></td> </tr><tr style="mso-yfti-irow: 4;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">5.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Faktur Pajak Gabungan adalah Faktur Pajak yang meliputi seluruh penyerahan yang dilakukan kepada pembeli Barang Kena Pajak dan/atau penerima Jasa Kena Pajak yang sama selama 1 (satu) bulan kalender.</span></span></div></td> </tr><tr style="mso-yfti-irow: 5;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">6.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pengusaha Kena Pajak yang selanjutnya disebut PKP adalah pengusaha yang melakukan penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak yang dikenai pajak berdasarkan Undang-Undang Pajak Pertambahan Nilai.</span></span></div></td> </tr><tr style="mso-yfti-irow: 6;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">7.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pengusaha Kena Pajak Pedagang Eceran adalah Pengusaha Kena Pajak yang dalam kegiatan usaha atau pekerjaannya melakukan :</span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 99%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">a.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">penyerahan Barang Kena Pajak dengan cara sebagai berikut :</span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 99%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">melalui suatu tempat penjualan eceran atau langsung mendatangi dari satu tempat konsumen akhir ke tempat konsumen akhir lainnya;</span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">dengan cara penjualan eceran yang dilakukan langsung kepada konsumen akhir, tanpa didahului dengan penawaran tertulis, pemesanan tertulis, kontrak, atau lelang; dan</span></span></div></td> </tr><tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">pada umumnya penyerahan Barang Kena Pajak atau transaksi jual beli dilakukan secara tunai dan penjual atau pembeli langsung menyerahkan atau membawa Barang Kena Pajak yang dibelinya; atau</span></span></div></td> </tr></tbody></table></td> </tr><tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">b.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">penyerahan Jasa Kena Pajak dengan cara sebagai berikut :</span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 99%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">melalui suatu tempat penyerahan jasa secara langsung kepada konsumen akhir atau langsung mendatangi dari satu tempat konsumen akhir ke tempat konsumen akhir lainnya; </span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">dilakukan secara langsung kepada konsumen akhir, tanpa didahului penawaran tertulis, pemesanan tertulis, kontrak, atau lelang; dan </span></span></div></td> </tr><tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">pada umumnya pembayaran atas penyerahan Jasa Kena Pajak dilakukan secara tunai.</span></span></div></td> </tr></tbody></table></td> </tr></tbody></table></td> </tr><tr style="mso-yfti-irow: 7;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">8.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Nomor Seri Faktur Pajak adalah nomor seri yang diberikan oleh Direktorat Jenderal Pajak kepada Pengusaha Kena Pajak dengan mekanisme tertentu untuk penomoran Faktur Pajak yang berupa kumpulan angka, huruf, atau kombinasi angka dan huruf yang ditentukan oleh Direktorat Jenderal Pajak</span></span></div></td> </tr><tr style="mso-yfti-irow: 8;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">9.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Faktur Pajak Tidak Lengkap adalah Faktur Pajak yang tidak mencantumkan keterangan sebagaimana dimaksud dalam Pasal 13 ayat (5) Undang-Undang Pajak Pertambahan Nilai dan/atau mencantumkan keterangan tidak sebenarnya atau sesungguhnya dan/atau mengisi keterangan yang tidak sesuai dengan tata cara dan prosedur sebagaimana diatur dalam Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr><tr style="mso-yfti-irow: 9;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">10.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Registrasi Ulang Pengusaha Kena Pajak adalah suatu program yang bertujuan untuk meningkatkan pelayanan, penertiban administrasi, pengawasan, dan untuk menguji pemenuhan kewajiban subjektif dan objektif Pengusaha Kena Pajak. </span></span></div></td> </tr><tr style="mso-yfti-irow: 10;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">11.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Verifikasi adalah serangkaian kegiatan pengujian pemenuhan kewajiban subjektif dan objektif atau penghitungan dan pembayaran pajak, berdasarkan permohonan Wajib Pajak atau berdasarkan data dan informasi perpajakan yang dimiliki atau diperoleh Direktur Jenderal Pajak, dalam rangka menerbitkan surat ketetapan pajak, menerbitkan/menghapus Nomor Pokok Wajib Pajak dan/atau mengukuhkan/mencabut pengukuhan Pengusaha Kena Pajak. </span></span></div></td> </tr><tr style="mso-yfti-irow: 11;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">12.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Kode Aktivasi adalah kode yang berupa karakter yang dapat terdiri dari angka, huruf, atau kombinasi angka dan huruf yang diberikan Direktorat Jenderal Pajak kepada PKP melalui surat pemberitahuan kode aktivasi. </span></span></div></td> </tr><tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">13.</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Password adalah kode yang berupa karakter yang dapat terdiri dari angka, huruf, atau kombinasi angka dan huruf yang diberikan Direktorat Jenderal Pajak kepada PKP melalui surat elektronik (email). </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 2 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Faktur Pajak harus dibuat pada : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">saat penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak; </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">saat penerimaan pembayaran dalam hal penerimaan pembayaran terjadi sebelum penyerahan Barang Kena Pajak dan/atau sebelum penyerahan Jasa Kena Pajak; </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">saat penerimaan pembayaran termin dalam hal penyerahan sebagian tahap pekerjaan; </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">saat PKP rekanan menyampaikan tagihan kepada Bendahara Pemerintah sebagai Pemungut Pajak Pertambahan Nilai; atau </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">saat lain yang diatur dengan atau berdasarkan Peraturan Menteri Keuangan. </span></span></li></ol></td> </tr><tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Faktur Pajak Gabungan harus dibuat paling lama pada akhir bulan penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 3 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Bentuk dan ukuran Faktur Pajak disesuaikan dengan kepentingan PKP. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Bentuk dan ukuran Faktur Pajak sebagaimana dimaksud pada ayat (1) dapat dibuat sebagaimana contoh pada Lampiran IA dan Lampiran IB yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 4 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pengadaan Faktur Pajak dilakukan oleh PKP. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Faktur Pajak paling sedikit dibuat dalam 2 (dua) rangkap yang peruntukannya masing-masing sebagai berikut : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l12 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lembar ke-1, disampaikan kepada pembeli Barang Kena Pajak atau penerima Jasa Kena Pajak. </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l12 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lembar ke-2, untuk arsip PKP yang menerbitkan Faktur Pajak. </span></span></li></ol></td> </tr><tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal Faktur Pajak dibuat lebih dari yang ditetapkan sebagaimana dimaksud pada ayat (2), maka harus dinyatakan secara jelas peruntukannya dalam lembar Faktur Pajak yang bersangkutan.</span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 5 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><br />Faktur Pajak harus memuat keterangan tentang penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak yang paling sedikit mencantumkan : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nama, alamat, dan Nomor Pokok Wajib Pajak yang menyerahkan Barang Kena Pajak atau Jasa Kena Pajak; </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nama, alamat, dan Nomor Pokok Wajib Pajak pembeli Barang Kena Pajak atau penerima Jasa Kena Pajak; </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">jenis barang atau jasa, jumlah Harga Jual atau Penggantian, dan potongan harga; </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Pertambahan Nilai yang dipungut; </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Penjualan atas Barang Mewah yang dipungut; </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kode, nomor seri, dan tanggal pembuatan Faktur Pajak; dan </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nama dan tanda tangan yang berhak menandatangani Faktur Pajak. </span></span></li></ol><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 6 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Faktur Pajak sebagaimana dimaksud dalam Pasal 5 wajib diisi secara lengkap, jelas dan benar serta ditandatangani oleh PKP atau pejabat/pegawai yang ditunjuk oleh PKP untuk menandatanganinya.</span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Faktur Pajak yang tidak diisi secara lengkap, jelas, benar, dan/atau tidak ditandatangani oleh PKP atau pejabat/pegawai yang ditunjuk oleh PKP untuk menandatanganinya sesuai dengan tata cara dan prosedur sebagaimana diatur dalam Peraturan Direktur Jenderal Pajak ini merupakan Faktur Pajak Tidak Lengkap. </span></span></div></td> </tr><tr style="mso-yfti-irow: 2;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Alamat sebagaimana dimaksud dalam Pasal 5 huruf a dan huruf b harus diisi sesuai dengan alamat yang sebenarnya atau sesungguhnya. </span></span></div></td> </tr><tr style="mso-yfti-irow: 3;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(4)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal alamat PKP yang sebenarnya atau sesungguhnya berbeda dengan alamat dalam Surat Keterangan Terdaftar atau Surat Pengukuhan PKP, maka PKP harus memberitahukan ke Kantor Pelayanan Pajak tempat PKP dikukuhkan untuk meminta perubahan alamat dalam Surat Keterangan Terdaftar atau Surat Pengukuhan PKP agar sesuai dengan keadaan yang sebenarnya atau sesungguhnya. </span></span></div></td> </tr><tr style="mso-yfti-irow: 4;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(5)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Jenis barang atau jasa sebagaimana dimaksud dalam Pasal 5 huruf c harus diisi dengan keterangan yang sebenarnya atau sesungguhnya mengenai Barang Kena Pajak dan/atau Jasa Kena Pajak yang diserahkan.</span></span></div></td> </tr><tr style="mso-yfti-irow: 5;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(6)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal diperlukan, PKP dapat menambahkan keterangan lain dalam Faktur Pajak selain keterangan sebagaimana dimaksud dalam Pasal 5. </span></span></div></td> </tr><tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(7)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Tata cara pengisian keterangan pada Faktur Pajak adalah sebagaimana ditetapkan dalam Lampiran II yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 7 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP harus membuat Faktur Pajak dengan menggunakan Kode dan Nomor Seri Faktur Pajak sebagaimana ditetapkan dalam Lampiran III yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Kode dan Nomor Seri Faktur Pajak sebagaimana dimaksud pada ayat (1) terdiri dari 16 (enam belas) digit yaitu : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2 (dua) digit Kode Transaksi; </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1 (satu) digit Kode Status; dan </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">13 (tiga belas) digit Nomor Seri Faktur Pajak yang ditentukan oleh Direktorat Jenderal Pajak. </span></span></li></ol></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 8 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP mengajukan surat permohonan Kode Aktivasi dan Password ke Kantor Pelayanan Pajak tempat PKP dikukuhkan sesuai dengan formulir sebagaimana diatur dalam Lampiran IVA yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Surat permohonan Kode Aktivasi dan Password sebagaimana dimaksud pada ayat (1) harus diisi dengan lengkap dan disampaikan secara langsung ke Kantor Pelayanan Pajak tempat PKP dikukuhkan. </span></span></div></td> </tr><tr style="mso-yfti-irow: 2;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Kantor Pelayanan Pajak menerbitkan Kode Aktivasi dan Password ke PKP dalam hal PKP memenuhi syarat sebagai berikut : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l7 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PKP telah dilakukan Registrasi Ulang Pengusaha Kena Pajak oleh Kantor Pelayanan Pajak tempat PKP terdaftar berdasarkan Peraturan Direktur Jenderal Pajak Nomor PER-05/PJ/2012 dan perubahannya dan laporan hasil registrasi ulang/verifikasi menyatakan PKP tetap dikukuhkan; atau </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l7 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PKP telah dilakukan verifikasi berdasarkan Peraturan Menteri Keuangan Nomor 73/PMK.03/2012. </span></span></li></ol></td> </tr><tr style="mso-yfti-irow: 3;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(4)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal PKP memenuhi syarat sebagaimana dimaksud pada ayat (3), Kantor Pelayanan Pajak : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l4 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">menerbitkan surat pemberitahuan Kode Aktivasi yang ditandatangani oleh Kepala Seksi Pelayanan atas nama Kepala Kantor Pelayanan Pajak sebagaimana diatur dalam Lampiran IVB yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini dan dikirim melalui pos dalam amplop tertutup ke alamat PKP; dan </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l4 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengirimkan Password melalui surat elektronik (email) ke alamat email PKP yang dicantumkan dalam surat permohonan Kode Aktivasi dan Password.</span></span></li></ol></td> </tr><tr style="mso-yfti-irow: 4;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(5)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Surat pemberitahuan Kode Aktivasi sebagaimana dimaksud pada ayat (4) huruf a dibuat dalam 2 (dua) rangkap yang peruntukannya masing-masing sebagai berikut : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lembar ke-1, disampaikan kepada PKP. </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lembar ke-2, untuk arsip Kantor Pelayanan Pajak. </span></span></li></ol></td> </tr><tr style="mso-yfti-irow: 5;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(6)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal PKP tidak memenuhi syarat sebagaimana dimaksud pada ayat (3), Kantor Pelayanan Pajak menerbitkan surat pemberitahuan penolakan Kode Aktivasi dan Password sebagaimana diatur dalam Lampiran IVC yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini dalam 2 (dua) rangkap yang peruntukannya masing-masing sebagai berikut :</span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l8 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lembar ke-1, disampaikan kepada PKP. </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l8 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lembar ke-2, untuk arsip Kantor Pelayanan Pajak. </span></span></li></ol></td> </tr><tr style="mso-yfti-irow: 6;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(7)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal surat pemberitahuan Kode Aktivasi dan surat pemberitahuan penolakan tidak diterima oleh PKP dan kembali pos (kempos), Kantor Pelayanan Pajak akan memberitahukan informasi tersebut melalui surat elektronik (email) ke alamat email PKP yang dicantumkan dalam surat permohonan Kode Aktivasi dan Password. </span></span></div></td> </tr><tr style="mso-yfti-irow: 7;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(8)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP sebagaimana dimaksud pada ayat (6) dan/atau ayat (7) dapat mengajukan kembali surat permohonan Kode Aktivasi dan Password ke Kantor Pelayanan Pajak setelah memenuhi syarat sebagaimana dimaksud pada ayat (3) dan/atau telah menyampaikan surat pemberitahuan perubahan alamat ke Kantor Pelayanan Pajak sesuai dengan prosedur pemberitahuan perubahan alamat. </span></span></div></td> </tr><tr style="mso-yfti-irow: 8;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(9)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal PKP tidak menerima Password sebagaimana dimaksud pada ayat (4) huruf b karena kesalahan penulisan alamat email pada Surat Permohonan Kode Aktivasi dan Password, PKP harus mengajukan permohonan update email. </span></span></div></td> </tr><tr style="mso-yfti-irow: 9;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(10)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Surat pemberitahuan Kode Aktivasi yang hilang dapat dimintakan kembali ke Kantor Pelayanan Pajak dengan melampirkan fotokopi surat keterangan kehilangan dari kepolisian dan bukti penerimaan surat dari Kantor Pelayanan Pajak atas surat permohonan Kode Aktivasi dan Password. </span></span></div></td> </tr><tr style="mso-yfti-irow: 10;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(11)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Kantor Pelayanan Pajak menerbitkan surat pemberitahuan Kode Aktivasi atau surat pemberitahuan penolakan Kode Aktivasi dan Password dalam jangka waktu paling lama 3 (tiga) hari kerja setelah permohonan diterima. </span></span></div></td> </tr><tr style="mso-yfti-irow: 11; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(12)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam jangka waktu 6 (enam) bulan sejak tanggal surat pemberitahuan Kode Aktivasi dicetak, DJP dapat melakukan aktivasi kembali (re-aktivasi) atas Kode Aktivasi yang telah dimiliki oleh PKP melalui surat pemberitahuan Kode Aktivasi yang dikirim melalui pos ke alamat PKP yang bersangkutan. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 9 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP menyampaikan surat permintaan Nomor Seri Faktur Pajak sebagaimana diatur dalam Lampiran IVD yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini ke Kantor Pelayanan Pajak tempat PKP dikukuhkan. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Surat permintaan Nomor Seri Faktur Pajak harus diisi secara lengkap dan disampaikan langsung ke Kantor Pelayanan Pajak tempat PKP dikukuhkan. </span></span></div></td> </tr><tr style="mso-yfti-irow: 2;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Kantor Pelayanan Pajak menerbitkan surat pemberitahuan Nomor Seri Faktur Pajak sebagaimana diatur dalam Lampiran IVE yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini ke PKP yang telah memenuhi syarat sebagai berikut : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l9 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">telah memiliki Kode Aktivasi dan Password; dan </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l9 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">telah melaporkan SPT Masa PPN untuk 3 (tiga) masa pajak terakhir yang telah jatuh tempo secara berturut-turut pada tanggal permintaan disampaikan ke Kantor Pelayanan Pajak.</span></span></li></ol></td> </tr><tr style="mso-yfti-irow: 3;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(4)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP yang tidak memenuhi ketentuan sebagaimana dimaksud pada ayat (2) dan ayat (3), tidak dapat diberikan Nomor Seri Faktur Pajak.</span></span></div></td> </tr><tr style="mso-yfti-irow: 4;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(5)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Surat pemberitahuan Nomor Seri Faktur Pajak sebagaimana dimaksud pada ayat (3) ditandatangani oleh Kepala Seksi Pelayanan atas nama Kepala Kantor Pelayanan Pajak dan dibuat dalam 2 (dua) rangkap yang peruntukannya masing-masing sebagai berikut : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l10 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lembar ke-1, disampaikan kepada PKP. </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l10 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lembar ke-2, untuk arsip Kantor Pelayanan Pajak. </span></span></li></ol></td> </tr><tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(6)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Surat pemberitahuan Nomor Seri Faktur Pajak yang hilang, rusak, atau tidak tercetak dengan jelas, dapat dimintakan kembali ke Kantor Pelayanan Pajak dengan menunjukkan surat permintaan Nomor Seri Faktur Pajak. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 10 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP yang membuat Faktur Pajak dengan menggunakan Nomor Seri Faktur Pajak ganda atau Nomor Seri Faktur Pajak yang sama lebih dari 1 (satu) dalam tahun pajak yang sama, maka seluruh Faktur Pajak dengan Nomor Seri Faktur Pajak tersebut termasuk Faktur Pajak Tidak Lengkap. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Nomor Seri Faktur Pajak yang tidak digunakan dalam suatu tahun pajak tertentu dilaporkan ke Kantor Pelayanan Pajak tempat PKP dikukuhkan bersamaan dengan SPT Masa PPN Masa Pajak Desember tahun pajak yang bersangkutan dengan menggunakan formulir sebagaimana diatur dalam Lampiran IVF yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 11 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal PKP pindah tempat kegiatan usaha yang wilayah kerjanya berada di luar wilayah Kantor Pelayanan Pajak tempat PKP dikukuhkan sebelumnya, maka PKP yang bersangkutan harus mengajukan permohonan Kode Aktivasi dan Password sebagaimana dimaksud dalam Pasal 8 ayat (1) ke Kantor Pelayanan Pajak yang membawahi tempat kegiatan usaha PKP yang baru dengan menunjukkan asli pemberitahuan Kode Aktivasi dari Kantor Pelayanan Pajak sebelumnya. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal PKP pindah tempat kegiatan usaha yang wilayah kerjanya berada di luar wilayah Kantor Pelayanan Pajak tempat PKP dikukuhkan sebelumnya, maka PKP masih dapat menggunakan Nomor Seri Faktur Pajak yang belum digunakan. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 12 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><br />Dalam hal PKP melakukan pengisian Kode dan Nomor Seri Faktur Pajak yang tidak sesuai dengan ketentuan sebagaimana diatur dalam Peraturan Direktur Jenderal Pajak ini, maka Faktur Pajak yang diterbitkan merupakan Faktur Pajak Tidak Lengkap. <br style="mso-special-character: line-break;" /><br style="mso-special-character: line-break;" /></span></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 13 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Nama yang berhak menandatangani Faktur Pajak sebagaimana dimaksud dalam Pasal 5 huruf g harus diisi sesuai dengan kartu identitas yang sah, yaitu Kartu Tanda Penduduk, Surat Izin Mengemudi, atau Paspor, yang berlaku pada saat Faktur Pajak ditandatangani. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP wajib menyampaikan pemberitahuan secara tertulis nama PKP atau pejabat/pegawai yang berhak menandatangani Faktur Pajak disertai dengan contoh tandatangannya, dengan melampirkan fotokopi kartu identitas pejabat/pegawai penandatangan Faktur Pajak yang sah yang telah dilegalisasi pejabat yang berwenang kepada Kepala Kantor Pelayanan Pajak paling lama pada akhir bulan berikutnya sejak bulan pejabat/pegawai tersebut mulai melakukan penandatanganan Faktur Pajak, dengan menggunakan formulir sebagaimana ditetapkan dalam Lampiran VA yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr><tr style="mso-yfti-irow: 2;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP dapat menunjuk lebih dari 1 (satu) orang pejabat/pegawai untuk menandatangani Faktur Pajak sebagaimana dimaksud pada ayat (2). </span></span></div></td> </tr><tr style="mso-yfti-irow: 3;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(4)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal terjadi perubahan pejabat/pegawai yang berhak menandatangani Faktur Pajak sebagaimana dimaksud pada ayat (2), maka PKP wajib menyampaikan pemberitahuan secara tertulis atas perubahan tersebut kepada Kepala Kantor Pelayanan Pajak paling lambat pada akhir bulan berikutnya sejak bulan pejabat/pegawai pengganti mulai menandatangani Faktur Pajak, dengan menggunakan formulir sebagaimana ditetapkan dalam Lampiran VB yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr><tr style="mso-yfti-irow: 4;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(5)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal PKP melakukan pemusatan tempat Pajak Pertambahan Nilai terutang, maka pejabat/pegawai yang telah ditunjuk di tempat-tempat kegiatan usaha sebelum pemusatan masih dapat menandatangani Faktur Pajak yang diterbitkan setelah pemusatan yang dicetak di tempat-tempat kegiatan usaha masing-masing. </span></span></div></td> </tr><tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(6)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal PKP tidak atau terlambat menyampaikan pemberitahuan kepada Kepala Kantor Pelayanan Pajak tempat PKP dikukuhkan atau tempat pemusatan Pajak Pertambahan Nilai terutang dilakukan sebagaimana dimaksud pada ayat (2) dan ayat (4), maka Faktur Pajak yang diterbitkan oleh PKP sampai dengan diterimanya pemberitahuan merupakan Faktur Pajak Tidak Lengkap. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 14 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><br />Faktur Penjualan yang memuat keterangan sesuai dengan keterangan dalam Faktur Pajak sebagaimana dimaksud dalam Pasal 13 ayat (5) Undang-Undang Pajak Pertambahan Nilai dan pengisiannya sesuai dengan tata cara sebagaimana diatur dalam Peraturan Direktur Jenderal Pajak ini, dipersamakan dengan Faktur Pajak. <br style="mso-special-character: line-break;" /><br style="mso-special-character: line-break;" /></span></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 15 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Atas Faktur Pajak yang rusak, salah dalam pengisian, atau salah dalam penulisan, sehingga tidak memuat keterangan yang lengkap, jelas, dan benar, PKP yang menerbitkan Faktur Pajak tersebut dapat menerbitkan Faktur Pajak pengganti yang tata caranya diatur dalam Lampiran VI huruf A yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Atas Faktur Pajak yang hilang, baik PKP yang menerbitkan maupun pihak yang menerima Faktur Pajak tersebut dapat membuat copy dari arsip Faktur Pajak yang tata caranya diatur dalam Lampiran VI huruf B yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr><tr style="mso-yfti-irow: 2;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dalam hal terdapat pembatalan transaksi penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak yang Faktur Pajak-nya telah diterbitkan, PKP yang menerbitkan Faktur Pajak harus melakukan pembatalan Faktur Pajak yang tata caranya diatur dalam Lampiran VI huruf C yang merupakan bagian tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr><tr style="mso-yfti-irow: 3;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(4)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Penerbitan Faktur Pajak pengganti sebagaimana dimaksud pada ayat (1) atau pembatalan Faktur Pajak sebagaimana dimaksud pada ayat (3) dapat dilakukan sepanjang terhadap Surat Pemberitahuan Masa Pajak Pertambahan Nilai dimana Faktur Pajak yang diganti atau dibatalkan tersebut dilaporkan masih dapat dilakukan pembetulan sesuai dengan ketentuan peraturan perundang-undangan perpajakan yang berlaku. </span></span></div></td> </tr><tr style="mso-yfti-irow: 4;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(5)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pembetulan Surat Pemberitahuan Masa Pajak Pertambahan Nilai sebagaimana dimaksud pada ayat (4) dapat dilakukan sepanjang terhadap Surat Pemberitahuan Masa Pajak Pertambahan Nilai dimana Faktur Pajak yang diganti atau dibatalkan tersebut dilaporkan belum dilakukan pemeriksaan, belum dilakukan pemeriksaan bukti permulaan yang bersifat terbuka, dan/atau PKP belum menerima Surat Pemberitahuan Hasil Verifikasi. </span></span></div></td> </tr><tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(6)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pembeli Barang Kena Pajak dan/atau Penerima Jasa Kena Pajak yang telah melakukan pengkreditan Pajak Masukan atas Pajak Pertambahan Nilai pada Faktur Pajak yang diganti atau dibatalkan oleh PKP Penjual, harus melakukan pembetulan Surat Pemberitahuan Masa Pajak Pertambahan Nilai pada Masa Pajak dimana Faktur Pajak yang diganti atau dibatalkan tersebut dilaporkan, sepanjang terhadap Surat Pemberitahuan Masa Pajak Pertambahan Nilai dimana Faktur Pajak yang diganti atau dibatalkan tersebut dilaporkan belum dilakukan pemeriksaan, belum dilakukan pemeriksaan bukti permulaan yang bersifat terbuka, dan/atau PKP belum menerima Surat Pemberitahuan Hasil Verifikasi. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 16 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP yang menerbitkan Faktur Pajak setelah melewati batas waktu sebagaimana dimaksud dalam Pasal 2 dikenai sanksi administrasi sesuai dengan Pasal 14 ayat (4) Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP yang menerbitkan Faktur Pajak setelah melewati jangka waktu 3 (tiga) bulan sejak saat Faktur Pajak seharusnya dibuat sebagaimana dimaksud dalam Pasal 2 dianggap tidak menerbitkan Faktur Pajak. </span></span></div></td> </tr><tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP Pembeli Barang Kena Pajak atau Penerima Jasa Kena Pajak yang menerima Faktur Pajak sebagaimana dimaksud pada ayat (2) tidak dapat mengkreditkan Pajak Pertambahan Nilai yang tercantum di dalamnya sebagai Pajak Masukan. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 17 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP yang menerbitkan Faktur Pajak Tidak Lengkap dikenai sanksi administrasi sesuai dengan Pasal 14 ayat (4) Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dikecualikan dari ketentuan sebagaimana dimaksud pada ayat (1) sebagaimana diatur dalam Pasal 14 ayat (1) huruf e Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan adalah dalam hal Faktur Pajak tidak memuat keterangan mengenai : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l11 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama, alamat, dan Nomor Pokok Wajib Pajak pembeli Barang Kena Pajak atau penerima Jasa Kena Pajak; atau </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l11 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama, alamat, dan Nomor Pokok Wajib Pajak pembeli Barang Kena Pajak atau penerima Jasa Kena Pajak, serta nama dan tandatangan yang berhak menandatangani Faktur Pajak untuk Pengusaha Kena Pajak Pedagang Eceran. </span></span></li></ol></td> </tr><tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(3)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PKP Pembeli Barang Kena Pajak atau Penerima Jasa Kena Pajak tidak dapat mengkreditkan Pajak Pertambahan Nilai yang tercantum di dalam Faktur Pajak Tidak Lengkap sesuai dengan ketentuan Pasal 9 ayat (2b) dan ayat (8) huruf f Undang-Undang Pajak Pertambahan Nilai. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 18 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Nomor seri Faktur Pajak yang digunakan untuk penomoran Faktur Pajak Khusus oleh PKP Toko Retail yang ditunjuk oleh Direktur Jenderal Pajak sesuai dengan ketentuan dalam Pasal 16E Undang-Undang Pajak Pertambahan Nilai yang melakukan penyerahan Barang Kena Pajak kepada orang pribadi pemegang paspor luar negeri diatur secara tersendiri mengikuti ketentuan yang mengatur tentang tata cara pengajuan dan penyelesaian permintaan kembali Pajak Pertambahan Nilai barang bawaan orang pribadi pemegang paspor luar negeri. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Kode dan nomor seri Faktur Pajak yang digunakan untuk penomoran Faktur Pajak oleh Pengusaha Kena Pajak Pedagang Eceran sebagaimana dimaksud dalam Pasal 14 ayat (1) huruf e angka 2 Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan tidak mengikuti ketentuan penomoran Faktur Pajak sebagaimana diatur dalam Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 19 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(1)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Terhitung mulai tanggal 1 April 2013 seluruh Pengusaha Kena Pajak wajib menggunakan Kode dan Nomor Seri Faktur Pajak sesuai dengan ketentuan yang diatur dalam Peraturan Direktur Jenderal Pajak ini. </span></span></div></td> </tr><tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">(2)</span></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1000.5pt;" valign="top" width="1334"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Permohonan Kode Aktivasi dan Password sebagaimana diatur dalam Pasal 8 dan permintaan Nomor Seri Faktur Pajak sebagaimana diatur dalam Pasal 9 dapat diajukan oleh PKP mulai tanggal 1 Maret 2013. </span></span></div></td> </tr></tbody></table><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 20 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><br />Pada saat berlakunya Peraturan Menteri Keuangan Nomor 84/PMK.03/2012 tentang Tata Cara Pembuatan dan Tata Cara Pembetulan atau Penggantian Faktur Pajak, Peraturan Direktur Jenderal Pajak Nomor PER-13/PJ/2010 Tentang Bentuk, Ukuran, Prosedur Pemberitahuan dalam Rangka Pembuatan, Tata Cara Pengisian Keterangan, Tata Cara Pembetulan atau Penggantian, dan Tata Cara Pembatalan Faktur Pajak sebagaimana telah diubah dengan Peraturan Direktur Jenderal Pajak Nomor PER-65/PJ/2010 dinyatakan tetap berlaku sampai dengan berlakunya Peraturan Direktur Jenderal Pajak ini. <br style="mso-special-character: line-break;" /><br style="mso-special-character: line-break;" /></span></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 21 </span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><br />Pada saat Peraturan Direktur Jenderal Pajak ini mulai berlaku : </span></span></div><ol start="1" type="a"><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l1 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan Direktur Jenderal Pajak PER-13/PJ/2010 Tentang Bentuk, Ukuran, Prosedur Pemberitahuan dalam Rangka Pembuatan, Tata Cara Pengisian Keterangan, Tata Cara Pembetulan atau Penggantian, dan Tata Cara Pembatalan Faktur Pajak sebagaimana telah diubah dengan Peraturan Direktur Jenderal Pajak Nomor PER-65/PJ/2010 dicabut dan dinyatakan tidak berlaku. </span></span></li><li class="MsoNormal" style="color: black; line-height: normal; mso-list: l1 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketentuan-ketentuan lain yang mengatur tentang Faktur Pajak sepanjang tidak bertentangan dengan Peraturan Direktur Jenderal Pajak ini, dinyatakan tetap berlaku. </span></span></li></ol><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pasal 22 </span></span></div><div class="MsoNormal"><span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"><br />Peraturan Direktur Jenderal Pajak ini mulai berlaku pada tanggal 1 April 2013.<br /><br /><br /><br /><br />Ditetapkan di Jakarta<br />pada tanggal 22 November 2012<br />DIREKTUR JENDERAL PAJAK,<br /><br />ttd.<br /><br />A. FUAD RAHMANY<br />NIP 195411111981121001</span></span></div>

PER - 24/PJ/2012 - FAKTUR PAJAK

PERATURAN DIREKTUR JENDERAL PAJAK NOMOR : PER-24/PJ/2012 TENTANG BENTUK, UKURAN, TATA CARA PENGISIAN KETERANGAN, PROSEDUR PEMBERITAHUAN DAL...

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