==== Tanya-SC | KUP | Pertanyaan ==== WP lapor SPT Pembetulan 2018, KB-nya lebih besar. Kalau nanti kena sanksi telat bayar, tarifnya ikut Cika/UU KUP? ==== Jawaban ==== Cika, tarif sesuai KMK-540/2020 ==== Dasar Hukum ==== -- === Editor === FSP