Bagaimana Cara Menyampaikan SPT Tahunan 2013 ??

<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>IN</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument></xml><![endif]--> <br /><div class="separator" style="clear: both; text-align: center;"><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgFa7xN2a6UjyarWqIkUzXre0j-3S-kS85SAzMz5cNgyv32BKo6xlrUTM25ePOYWYlU3GbW3Ucyn-KDslNiWOxR8IcZ0iZVHrsrg084fEAWrymq7cmYvR0Y-TjOU_xxQ8DzS_aF0UgLXVs/s1600/spt.jpg" /></span></span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">Tahun 2012 sudah berakhir, dan perayaan tahun 2013 sudah lewat. Sekarang saatnya bagi kita para Wajib Pajak untuk menyiapkan data-data terkait pembuatan SPT Tahunan 2012 baik Wajib Pajak perorangan maupun  Wajib Pajak Badan.</span></span></div><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="line-height: 115%;">Baru-baru ini telah terbit Peraturan Direktur Jenderal Pajak  Nomor PER-26/PJ/2012 yang mengatur mengatur bagaimana cara wajib pajak (WP) menyampaikan SPT Tahunan. Dalam peraturan tersebut disebutkan 4 (empat) cara penyampaian SPT Tahunan, yaitu :</span></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><b><span style="line-height: 115%;"> 1. Secara langsung</span></b></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="line-height: 115%;">artinya SPT Tahunan yang telah kita buat dapat disampaikan melalui TPT (Tempat Pelayanan Terpadu) yang ada di KPP tempat  WP terdaftar.</span></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="line-height: 115%;">SPT yang wajib disampaikan di TPT adalah :</span></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="line-height: 115%;">- SPT Tahunan 2012 tersebut statusnya Lebih Bayar (LB);</span></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="line-height: 115%;">- SPT Tahunan tersebut merupakan SPT Tahunan Pembetulan tahun pajak sebelum tahun 2012;</span></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="line-height: 115%;">- SPT Tahunan 2012 yang disampaikan tersebut sudah melewati batas waktu penyampaian SPT (batas waktu penyampaian SPT tahunan dapat dilihat <a href="http://pelayanan-pajak.blogspot.com/2009/04/surat-pemberitahuan-spt.html" target="_blank">disini</a>)  </span></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="line-height: 115%;">- SPT Tahunan 2012 dalam bentuk<a href="http://pelayanan-pajak.blogspot.com/2008/08/e-spt.html" target="_blank"> e-SPT </a></span></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="line-height: 115%;">selain disampaikan melalui TPT juga dapat disampaikan melalui Pojok Pajak/ Mobil Pajak / Drop box yang ada dimana-mana. SPT yang dapat disampaikan disini adalah  </span>untuk SPT Tahunan<i> <b>selain</b></i> : SPT Tahunan LB, SPT Tahunan pembetulan, atau SPT Tahunan yang disampaikan setelah batas waktu penyampaian SPT</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">Penyampaian SPT Tahunan secara langsung ini  dilakukan tidak dalam amplop atau kemasan.</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><b>2. Melalui Pos  dengan Bukti Pengiriman Surat ke KPP tempat WP terdaftar</b></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">Penyampaian SPT melalui pos dimasukkan ke dalam amplop tertutup yang telah ditempel Lembar Informasi yang berisi data ttg :</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Nama WP</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- NPWP</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Tahun Pajak </span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Status SPT (Nihil/KB/LB)</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Jenis SPT (Normal/Pembetulan)</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Perubahan Data (ada/Tidak Ada)</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- No Telepon</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Pernyataan</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Tanda Tangan WP</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">Format ada di Lampiran PER-26/PJ/2012 - <a href="http://www.pajak.go.id/sites/default/files/PER%20-%2026.PJ_.2012%20tg%20Tata%20Cara%20Penerimaan%20dan%20Pengolahan%20SPT.pdf" target="_blank">download</a></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><b>3. Melalui Perusahaan Jasa Ekspedisi atau Kurir dengan Bukti Pengiriman ke KPP tempat WP terdaftar</b></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">Penyampaian SPT melalui Jasa Ekspedisi atau kurir dimasukkan ke dalam amplop tertutup yang telah ditempel Lembar Informasi yang berisi data ttg :</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Nama WP</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- NPWP</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Tahun Pajak </span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Status SPT (Nihil/KB/LB)</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Jenis SPT (Normal/Pembetulan)</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Perubahan Data (ada/Tidak Ada)</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- No Telepon</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Pernyataan</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">- Tanda Tangan WP</span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">Format ada di Lampiran PER-26/PJ/2012 - <a href="http://www.pajak.go.id/sites/default/files/PER%20-%2026.PJ_.2012%20tg%20Tata%20Cara%20Penerimaan%20dan%20Pengolahan%20SPT.pdf" target="_blank">download</a></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><b>4.<a href="http://pelayanan-pajak.blogspot.com/search/label/e-Filling" target="_blank"> E-Filling</a> melalui website DJP (<a href="http://www.pajak.go.id/" rel="nofollow" target="_blank">www.pajak.go.id</a>) atau jasa Penyedia ASP</b></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">Untuk lebih lengkapnya silakan dilihat di PER-26/PJ/2012 - <a href="http://www.pajak.go.id/sites/default/files/PER%20-%2026.PJ_.2012%20tg%20Tata%20Cara%20Penerimaan%20dan%20Pengolahan%20SPT.pdf" target="_blank">lihat</a></span></span><br /><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></span><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><br 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<w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 5"/> <w:LsdException Locked="false" Priority="71" 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mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0in 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]--><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="line-height: 115%;"> </span></span></span><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true" DefSemiHidden="true" DefQFormat="false" DefPriority="99" LatentStyleCount="267"> <w:LsdException Locked="false" Priority="0" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Normal"/> 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