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Peraturan Dirjen Pajak Nomor: PER-18/PJ/2016

Peraturan Dirjen Pajak Nomor: PER-18/PJ/2016

PERATURAN DIREKTUR JENDERAL PAJAK
NOMOR PER-18/PJ/2016

TENTANG

PENGEMBALIAN KELEBIHAN PEMBAYARAN UANG TEBUSAN DALAM
RANGKA PENGAMPUNAN PAJAK
 
DIREKTUR JENDERAL PAJAK,
 
Menimbang :
bahwa dalam rangka memberikan pelayanan pengembalian kelebihan pembayaran Uang Tebusan dan untuk melaksanakan ketentuan Pasal 50A ayat (1) Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 tentang Pelaksanaan Undang- Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 141/PMK.03/2016, perlu menetapkan Peraturan Direktur Jenderal Pajak tentang Pengembalian Kelebihan Pembayaran Uang Tebusan Dalam Rangka Pengampunan Pajak;
Mengingat : 1.
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);
    2.
Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (Lembaran Negara Republik Indonesia Tahun 2016 Nomor 131, Tambahan Lembaran Negara Republik Indonesia Nomor 5899);
    3.
Peraturan Menteri Keuangan Nomor 187/PMK.03/2015 tentang Tata Cara Pengembalian Atas Kelebihan Pembayaran Pajak Yang Seharusnya Tidak Terutang (Berita Negara Republik Indonesia Tahun 2015 Nomor 1471);
    4.
Peraturan Menteri Keuangan Nomor 244/PMK.03/2015 tentang Tata Cara Penghitungan dan Pengembalian Kelebihan Pembayaran Pajak (Berita Negara Republik Indonesia Tahun 2015 Nomor 1964);
    5. Peraturan Menteri Keuangan Nomor 118/PMK.03/2016 tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 141/PMK.03/2016 (Berita Negara Republik Indonesia Tahun 2016 Nomor 1438);
    6.
Peraturan Direktur Jenderal Pajak Nomor PER-13/PJ/2016 tentang Tata Cara Penerimaan Surat Pernyataan Pada Minggu Terakhir Periode Pertama Penyampaian Surat Pernyataan;
MEMUTUSKAN:
 
Menetapkan :
PERATURAN DIREKTUR JENDERAL PAJAK TENTANG PENGEMBALIAN KELEBIHAN PEMBAYARAN UANG TEBUSAN DALAM RANGKA PENGAMPUNAN PAJAK.
     
    Pasal 1
    (1)
Kelebihan pembayaran Uang Tebusan dapat disebabkan oleh:
      a.
diterbitkannya surat pembetulan atas Surat Keterangan karena kesalahan hitung;
      b.
disampaikannya Surat Pernyataan kedua atau ketiga;
      c.
pembayaran Uang Tebusan pada surat setoran pajak atau bukti penerimaan negara lebih besar daripada Uang Tebusan yang tercantum dalam Surat Pernyataan;
      d.
penyampaian surat pencabutan atas Surat Pernyataan; atau
      e. Surat Keterangan dinyatakan batal demi hukum.
    (2)
Terhadap kelebihan pembayaran Uang Tebusan sebagaimana dimaksud pada ayat (1), Direktur Jenderal Pajak meneliti secara jabatan terhadap kebenaran kelebihan pembayaran Uang Tebusan tersebut sesuai dengan ketentuan peraturan perundang-undangan di bidang perpajakan.
    (3)
Kelebihan pembayaran Uang Tebusan harus dikembalikan dan/atau diperhitungkan dengan kewajiban perpajakan lainnya dalam jangka waktu paling lama 3 (tiga) bulan terhitung sejak:
      a.
diterbitkannya surat pembetulan atas Surat Keterangan sebagaimana dimaksud pada ayat (1) huruf a;
      b.
disampaikannya Surat Pernyataan kedua atau ketiga sebagaimana dimaksud pada ayat (1) huruf b;
      c.
disampaikannya Surat Pernyataan yang jumlah pembayaran Uang Tebusan pada surat setoran pajak atau bukti penerimaan negara lebih besar daripada Uang Tebusan yang tercantum dalam Surat Pernyataan sebagaimana dimaksud pada ayat (1) huruf c;
      d.
disampaikannya Surat Pencabutan atas Surat Pernyataan sebagaimana dimaksud pada ayat (1) huruf d; atau
      e.
diterbitkannya Surat Keterangan Batal Demi Hukum sebagaimana dimaksud pada ayat (1) huruf e,
     
sampai dengan diterbitkannya Surat Keputusan Pengembalian Kelebihan Pembayaran Pajak (SKPKPP) .
   
 
Pasal 2
    (1)
Untuk pengembalian kelebihan pembayaran Uang Tebusan sebagaimana dimaksud dalam Pasal 1 ayat (1) sampai dengan nominal Rp100.000,00 (seratus ribu rupiah), Direktur Jenderal Pajak melakukan konfirmasi kepada Wajib Pajak sebelum meneliti secara jabatan sebagaimana dimaksud dalam Pasal 1 ayat (2).
    (2)
Dalam hal setelah dilakukan konfirmasi sebagaimana dimaksud pada ayat (1), Wajib Pajak:
      a.
menyatakan tidak meminta pengembalian kelebihan pembayaran Uang Tebusan; atau
      b.
tidak menyampaikan jawaban konfirmasi dalam jangka waktu 5 (lima) hari sejak permintaan konfirmasi disampaikan,
     
Direktur Jenderal Pajak tidak mengembalikan kelebihan pembayaran Uang Tebusan.
    Pasal 3
   
Peraturan Direktur Jenderal ini mulai berlaku pada tanggal ditetapkan.
     
             
Ditetapkan di Jakarta
pada tanggal 6 Oktober  2016
             
DIREKTUR JENDERAL PAJAK,
 
                  ttd.
 
KEN DWIJUGIASTEADI

sumber : pajak.go.id

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