Pajak

<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><br /></span> <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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PER - 24/PJ/2012 - FAKTUR PAJAK

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