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KEMENTERIAN KEUANGAN REPUBLIK INDONESIA\\
DIREKTORAT JENDERAL PAJAK

 

PERATURAN DIREKTUR JENDERAL PAJAK\\
NOMOR PER-62/PJ/2010

TENTANG

PERUBAHAN KEDUA ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR\\
44/PJ/2008 TENTANG TATA CARA PENDAFTARAN NOMOR POKOK WAJIB PAJAK\\
DAN/ATAU PENGUKUHAN PENGUSAHA KENA PAJAK, PERUBAHAN DATA DAN\\
PEMINDAHAN WAJIB PAJAK DAN/ATAU PENGUSAHA KENA PAJAK

 

DIREKTUR JENDERAL PAJAK,

Menimbang

 

Bahwa dalam rangka meningkatkan pengawasan terhadap proses pengukuhan Pengusaha Kena Pajak, perlu menetapkan Peraturan Direktur Jenderal Pajak tentang Perubahan Kedua Peraturan Direktur Jenderal Pajak Nomor 44/PJ/2008 tentang Tata Cara Pendaftaran Nomor Pokok Wajib Pajak dan/atau Pengukuhan Pengusaha Kena Pajak, Perubahan Data dan Pemindahan Wajib Pajak dan/atau Pengusaha Kena Pajak;

Mengingat

:

1.

Undang-Undang Nomor [[view.php?id=45c48cce2e2d7fbdea1afc51c7c6ad26|**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 [[view.php?id=82743f31779d2167a2fb3a7e7ec979bc|**16 TAHUN 2009**]] (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62, Tambahan Lembaran Negara Republik Indonesia Nomor 4999);

 

 

2.

Peraturan Pemerintah Nomor [[view.php?id=afeae7504d214a43ca689bc1d0999930|**80 TAHUN 2007**]] tentang Tata Cara Pelaksanaan Hak dan Kewajiban Perpajakan Berdasarkan Undang-Undang Nomor [[view.php?id=45c48cce2e2d7fbdea1afc51c7c6ad26|**6 TAHUN 1983**]] tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor [[view.php?id=423215dae3a7a243e300638262f9242d|**28 TAHUN 2007**]];

 

 

3.

Peraturan Menteri Keuangan Nomor [[view.php?id=130e2cf22996c69455ee7589cc8fed8c|**20/PMK.03/2008**]] tentang Jangka Waktu Pendaftaran dan Pelaporan Kegiatan Usaha, Tata Cara Pendaftaran dan Penghapusan Nomor Pokok Wajib Pajak, serta Pengukuhan dan Pencabutan Pengusaha Kena Pajak;

 

 

4.

Peraturan Direktur Jenderal Pajak Nomor 44/PJ/2008 tentang Tata Cara Pendaftaran Nomor Pokok Wajib Pajak dan/atau Pengukuhan Pengusaha Kena Pajak, Perubahan Data dan Pemindahan Wajib Pajak dan/atau Pengusaha Kena Pajak;

 

 

5.

Peraturan Direktur Jenderal Pajak Nomor [[view.php?id=64088ac40459322f5faa65ecafcd77cf|**41/PJ/2009**]] tentang Perubahan atas Peraturan Direktur Jenderal Pajak Nomor 44/PJ/2008 tentang Tata Cara Pendaftaran Nomor Pokok Wajib Pajak dan/atau Pengukuhan Pengusaha Kena Pajak, Perubahan Data dan Pemindahan Wajib Pajak dan/atau Pengusaha Kena Pajak;

 

 

 

 

MEMUTUSKAN:

Menetapkan

:

PERUBAHAN KEDUA ATAS PERATURAN DIREKTUR JENDERAL PAJAK NOMOR 44/PJ/2008 TENTANG TATA CARA PENDAFTARAN NOMOR POKOK WAJIB PAJAK DAN/ATAU PENGUKUHAN PENGUSAHA KENA PAJAK, PERUBAHAN DATA DAN PEMINDAHAN WAJIB PAJAK DAN/ATAU PENGUSAHA KENA PAJAK.

 

 

 

 

 

 

 

 

Pasal I

 

 

Mengubah Ketentuan Bab V Pasal 8 Peraturan Direktur Jenderal Pajak Nomor 44/PJ/2008 tentang Tata Cara Pendaftaran Nomor Pokok Wajib Pajak dan/atau Pengukuhan Pengusaha Kena Pajak, Perubahan Data dan Pemindahan Wajib Pajak dan/atau Pengusaha Kena Pajak, sehingga keseluruhan Bab V Pasal 8 berbunyi sebagai berikut :

 

 

 

 

 

Pasal 8

 

 

(1)

KPP harus melakukan konfirmasi lapangan untuk:

 

 

 

a.

membuktikan kebenaran pengisian formulir sebagaimana dimaksud pada Pasal 4 ayat (1), Pasal 5 ayat (1), dan Pasal 6 ayat (1); dan

 

 

 

b.

melakukan penelitian kelayakan usaha, meliputi :

 

 

 

 

1.

Peta Tempat Kegiatan Usaha;

 

 

 

 

2.

Foto Tempat Kegiatan Usaha;

 

 

 

 

3.

Gambaran Kegiatan Usaha;

 

 

 

 

4.

Data Peredaran Usaha;

 

 

 

 

5.

Daftar Harta di Tempat Kegiatan Usaha

 

 

(2)

Konfirmasi Lapangan sebagaimana dimaksud pada ayat (1) dilakukan paling lama 6 (enam) bulan setelah terbitnya NPWP dan SKT dan/atau SPPKP dengan prioritas sesuai tingkat resiko Wajib Pajak baru.

 

 

(3)

Pada saat melakukan konfirmasi lapangan sebagaimana dimaksud pada ayat (1) KPP dapat meminta dokumen kepada Wajib Pajak dan/atau PKP.

 

 

(4)

Wajib Pajak dan/atau PKP wajib memberikan dokumen sebagaimana dimaksud pada ayat (3).

 

 

(5)

Hasil konfirmasi lapangan dituangkan dalam Berita Acara Hasil Konfirmasi Lapangan.

 

 

 

 

 

 

Pasal II

 

 

1.

Mengubah Lampiran I Romawi II dan Romawi IV.B., Peraturan Direktur Jenderal Pajak Nomor 44/PJ/2008 menjadi sebagaimana terlampir dalam Lampiran I Peraturan Direktur Jenderal Pajak ini, yang merupakan bagian yang tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini.

 

 

2.

Mengubah Lampiran II-7, Lampiran II-17, dan Lampiran II-18 Peraturan Direktur Jenderal Pajak Nomor 44/PJ/2008 menjadi sebagaimana terlampir dalam Lampiran II.1, Lampiran II.2, dan Lampiran II.3 Peraturan Direktur Jenderal Pajak ini, yang merupakan bagian yang tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini.

 

 

 

 

 

 

 

 

Pasal III

 

 

Peraturan Direktur Jenderal Pajak ini mulai berlaku pada tanggal ditetapkan.

 

 

 

 

 

Agar setiap orang mengetahuinya, memerintahkan pengumuman Peraturan Direktur Jenderal Pajak ini dengan penempatannya dalam Berita Negara Republik Indonesia.

 

 

 

 

 

 

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}}