{"id":1010,"date":"2022-12-19T16:43:26","date_gmt":"2022-12-19T16:43:26","guid":{"rendered":"https:\/\/kkpshintawulandarichandra.com\/?page_id=1010"},"modified":"2022-12-19T16:51:19","modified_gmt":"2022-12-19T16:51:19","slug":"restitusi_pajak","status":"publish","type":"page","link":"https:\/\/kkpshintawulandari.com\/en\/restitusi_pajak\/","title":{"rendered":"Tax Restitutions"},"content":{"rendered":"<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"><link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin=\"\"><link href=\"https:\/\/fonts.googleapis.com\/css2?family=Lato:ital,wght@0,100;0,300;0,400;0,700;0,900;1,100;1,300;1,400;1,700;1,900&amp;family=Libre+Baskerville:ital,wght@0,400;0,700;1,400&amp;family=Noto+Sans:ital,wght@0,200;0,300;0,400;0,500;0,600;1,200;1,300;1,400;1,500;1,600&amp;display=swap\" rel=\"stylesheet\">\n\n  <link rel=\"icon\" type=\"image\/x-icon\" href=\"\/wp-content\/uploads\/2022\/12\/cropped-logo-shinta.png\">\n\n\n\n<script src=\"https:\/\/cdn.jsdelivr.net\/npm\/@splidejs\/splide@4.1.4\/dist\/js\/splide.min.js\"><\/script>\n<link rel=\"stylesheet\" href=\"https:\/\/cdn.jsdelivr.net\/npm\/@splidejs\/splide@4.1.4\/dist\/css\/splide.min.css\">\n<link rel=\"stylesheet\" href=\"https:\/\/cdn.jsdelivr.net\/npm\/@splidejs\/splide@4.1.4\/dist\/css\/themes\/splide-default.min.css\">\n\n\n\n<style>\n#home_sect-1 {\nbackground:#0c0c0c;\ncolor:#f0f0f0;\nheight:auto;\npadding-bottom: calc(100vw \/ 1920 * 50);\nborder-bottom:1px solid #f0f0f0;\nmargin-bottom: calc(100vw \/ 1920 * 60);\n}\n\n.nv-content-wrap.entry-content {\nbackground:#0c0c0c;\ncolor:#f0f0f0;\npadding:calc(100vw \/ 1920 * 200) calc(100vw \/ 1920 * 250);\n}\n\n.nv-content-wrap.entry-content strong {\ncolor: #FFD585;\n}\n\n.title_icon {\npadding-right:calc(100vw \/ 1920 * 50);\n}\n<\/style>\n\n\n\n<div class=\"page_sections\" id=\"home_sect-1\">\n<div class=\"title_icon\"><img decoding=\"async\" src=\"https:\/\/shinta.leohalim.online\/wp-content\/uploads\/2022\/12\/Restitusi-Pajak.png\"><\/div>\n<div>\n<div class=\"title\">Tax Restitutions<\/div>\n<div class=\"subtitle\">Handle returns for overpayments made by taxpayers or tax payments that should not be owed<\/div>\n\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Tax Restitution is a return on overpayment made by a Taxpayer or a tax payment that should not be owed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Based on Article 2 of the Regulation of the Minister of Finance of the Republic of Indonesia No. 39\/PMK.03\/2018, there are at least three types of taxpayers who get their rights to tax refunds, including:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Certain Criteria Taxpayers<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Certain Criteria Taxpayers have several specific criteria determined by the DJP (Directorate of General Taxation) through Article 3 of the Regulation of the Minister of Finance of the Republic of Indonesia No. 39\/PMK.03\/2018,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Timely in submitting SPT<\/li>\n\n\n\n<li>Do not have tax arrears for all types of taxes<\/li>\n\n\n\n<li>The financial statements were audited by a public accountant with an unqualified opinion for 3 consecutive years<\/li>\n\n\n\n<li>Never been sentenced for committing a crime in the field of taxation<\/li>\n\n\n\n<li>Taxpayers with Certain Requirements<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers with Certain Requirements are those who have the requirements as stated in Article 9 of the Regulation of the Minister of Finance of the Republic of Indonesia No. 39\/PMK.03\/2018,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.Individual Taxpayers who do not run a business who submit Annual PPh Returns for overpayment of refunds<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.Individual taxpayers who run a business or freelance job who submit Annual PPh Returns for overpayment of refunds with a maximum amount of overpayment of Rp. 100,000,000.00 (one hundred million rupiahs)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.Corporate Taxpayer submitting Annual PPh Return for overpayment of refunds with a maximum amount of overpayment of IDR 1,000,000,000.00 (one billion rupiah)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.Taxable Entrepreneurs who submit SPT Period Value Added Tax overpayment of refunds with a maximum amount of overpayment of IDR 1,000,000,000.00 (one billion rupiah).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Low Risk Taxable Entrepreneurs<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And finally, Low-Risk Taxable Entrepreneurs also get their rights to tax refunds with the following criteria:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies whose shares are traded on the stock exchange<\/li>\n\n\n\n<li>Companies whose majority shares are owned directly by the central government and\/or regional governments<\/li>\n\n\n\n<li>Taxable Entrepreneurs who have been designated as Main Customs Partners<\/li>\n\n\n\n<li>Taxable Entrepreneur who has been designated as an Authorized Economic Operator<\/li>\n\n\n\n<li>manufacturers or producers who have a place to carry out production activities<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The three groups are entitled to a refund of prepayment of tax overpayment in the following manner:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fill in the preliminary return column on the SPT<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DJP will conduct research on this matter<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DJP will issue a decision in the form of an issuance or SKPPKP<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Period of time :<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Three months for PPh and 1 month for VAT for Taxpayers of Certain Criteria<\/li>\n\n\n\n<li>15 days for OP PPh, 1 month for corporate PPh and VAT for taxpayers with certain conditions<\/li>\n\n\n\n<li>One month after the application is received for Low Risk Taxable Entrepreneurs<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>Restitusi Pajak Menangani pengembalian atas pembayaran berlebih yang dilakukan oleh Wajib Pajak atau pembayaran pajak yang tidak seharusnya terutang Restitusi Pajak adalah pengembalian atas pembayaran berlebih yang dilakukan oleh Wajib Pajak atau pembayaran pajak yang tidak seharusnya terutang. Berdasarkan pada Pasal 2 Peraturan Menteri Keuangan Republik Indonesia No. 39\/PMK.03\/2018, setidaknya ada tiga jenis Wajib Pajak&hellip;&nbsp;<a href=\"https:\/\/kkpshintawulandari.com\/en\/restitusi_pajak\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">Tax Restitutions<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_joinchat":[],"footnotes":""},"class_list":["post-1010","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/pages\/1010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/comments?post=1010"}],"version-history":[{"count":3,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/pages\/1010\/revisions"}],"predecessor-version":[{"id":1023,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/pages\/1010\/revisions\/1023"}],"wp:attachment":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/media?parent=1010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}