====== PERATURAN DIREKTUR JENDERAL PAJAK NOMOR DALAM SATU NASKAH ====== ==== TENTANG ==== ===== FAKTUR PAJAK ===== ==== DIREKTUR JENDERAL PAJAK, ==== === Menimbang : === ++++PER-03/PJ/2022| {{page>peraturan:per:03pj2022:awal:timbang:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:awal:timbang:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:awal:timbang:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:awal:timbang:d&noheader&nodate&noeditbtn&nofooter&inline}}++++ ++++PER-11/PJ/2022| {{page>peraturan:per:11pj2022:awal:timbang:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:awal:timbang:b&noheader&nodate&noeditbtn&nofooter&inline}}++++ === Mengingat : === ++++PER-03/PJ/2022| {{page>peraturan:per:03pj2022:awal:ingat:1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:awal:ingat:2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:awal:ingat:3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:awal:ingat:4&noheader&nodate&noeditbtn&nofooter&inline}}++++ ++++PER-11/PJ/2022| {{page>peraturan:per:11pj2022:awal:ingat:1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:awal:ingat:2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:awal:ingat:3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:awal:ingat:4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:awal:ingat:5&noheader&nodate&noeditbtn&nofooter&inline}}++++ === MEMUTUSKAN : === ++++PER-03/PJ/2022| {{page>peraturan:per:03pj2022:putus&noheader&nodate&noeditbtn&nofooter&inline}}++++ ++++PER-11/PJ/2022| {{page>peraturan:per:11pj2022:awal:putus&noheader&nodate&noeditbtn&nofooter&inline}}++++ ==== BAB I - KETENTUAN UMUM ==== === Pasal 1 - Definisi === {{page>peraturan:per:03pj2022:ps1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:5&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:6&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:7&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:8&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:9&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:10&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:11&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:12&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:13&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:14&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:15&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:16&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:17&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:18&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:19&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:20&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:21&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:22&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps1:23&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 2 - Gambaran Besar === {{page>peraturan:per:03pj2022:ps2:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps2:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps2:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps2:ay4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps2:ay5&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps2:ay6&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps2:ay7&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps2:ay8&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps2:ay9&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB II - KEWAJIBAN DAN SAAT PEMBUATAN FAKTUR PAJAK ==== === Pasal 3 - Untuk dan Saat === {{page>peraturan:per:03pj2022:ps3:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay1:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay1:d&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay1:e&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay2:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay2:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay2:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay2:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay2:d&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay2:e&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps3:ay3&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 4 - Faktur Pajak Gabungan === {{page>peraturan:per:03pj2022:ps4:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps4:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps4:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps4:ay4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps4:ay5&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps4:ay6&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps4:ay7&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB III - KETERANGAN DALAM FAKTUR PAJAK DAN KETENTUAN PENGISIAN KETERANGAN DALAM FAKTUR PAJAK ==== === Pasal 5 - Minimal Isi Faktur === {{page>peraturan:per:03pj2022:ps5:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:b:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:b:1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:b:2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:b:3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:b:4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:d&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:e&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:f&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps5:g&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 6 - Penulisan Alamat === {{page>peraturan:per:11pj2022:psi:1:ps6:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay5&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay6:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay6:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay6:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay7&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay7a:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay7a:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay7a:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay7a:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:1:ps6:ay8&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 7 - Keterangan Jenis === {{page>peraturan:per:03pj2022:ps7:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps7:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps7:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps7:ay4&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 8 - Rupiah Kurs === {{page>peraturan:per:03pj2022:ps8:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps8:ay2&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 9 - NSFP === {{page>peraturan:per:03pj2022:ps9:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps9:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps9:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps9:ay1:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps9:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps9:ay3&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 10 - Penandatangan Faktur === {{page>peraturan:per:03pj2022:ps10:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps10:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps10:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps10:ay4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps10:ay5&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 11 - Keterangan Faktur === {{page>peraturan:per:03pj2022:ps11:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps11:ay2&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB IV - BENTUK DAN TATA CARA PEMBUATAN FAKTUR PAJAK ==== === Pasal 12 - Bentuk e-Faktur === {{page>peraturan:per:03pj2022:ps12:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps12:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps12:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps12:ay4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps12:ay5&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps12:ay6&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps12:ay7&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 13 - Aplikasi e-Faktur === {{page>peraturan:per:03pj2022:ps13:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps13:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps13:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps13:ay1:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps13:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps13:ay3&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 14 - Syarat membuat e-Faktur === {{page>peraturan:per:03pj2022:ps14:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps14:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps14:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps14:ay1:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps14:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps14:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps14:ay4:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps14:ay4:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps14:ay4:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps14:ay5&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 15 - Permintaan NSFP, Kode Aktivasi, dan Password === {{page>peraturan:per:03pj2022:ps15:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay1:1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay1:2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay4:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay4:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay4:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay4:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay5&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay6&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay7:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay7:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay7:b:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay7:b:1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay7:b:2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay8&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps15:ay9&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 16 - Permintaan NSFP Jumlah Tertentu === {{page>peraturan:per:03pj2022:ps16:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay1:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay1:pr2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay4:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay4:1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay4:2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay4:pr2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps16:ay5&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 17 - Tanggal Mulai Buat Faktur === {{page>peraturan:per:03pj2022:ps17&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 18 - Jangka Waktu Unggah === {{page>peraturan:per:03pj2022:ps18:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps18:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps18:ay2:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps18:ay2:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps18:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps18:ay4&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 19 - Faktur Penjualan e-Faktur=== {{page>peraturan:per:03pj2022:ps19:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps19:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps19:b&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 20 - Tidak Pungut Bebas DTP === {{page>peraturan:per:03pj2022:ps20:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps20:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps20:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps20:pr2&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 21 - TLDDP Berikat KEK === {{page>peraturan:per:03pj2022:ps21:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps21:ay2:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps21:ay2:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps21:ay2:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps21:ay2:c&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB V - TATA CARA PEMBETULAN ATAU PENGGANTIAN DAN PEMBATALAN FAKTUR PAJAK ==== === Pasal 22 - Faktur Pengganti === {{page>peraturan:per:03pj2022:ps22:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps22:ay2&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 23 - Pembatalan Faktur === {{page>peraturan:per:03pj2022:ps23:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps23:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps23:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps23:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps23:ay2&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 24 - Pembetulan SPT Ganti Batal === {{page>peraturan:per:03pj2022:ps24:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps24:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps24:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps24:ay4&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB VI - FAKTUR PAJAK BAGI PENGUSAHA KENA PAJAK PEDAGANG ECERAN ==== === Pasal 25 - PKP Pedagang Eceran === {{page>peraturan:per:03pj2022:ps25:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps25:ay2:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps25:ay2:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps25:ay2:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps25:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps25:ay4&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 26 - Faktur Pedagang Eceran === {{page>peraturan:per:03pj2022:ps26:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay1:pr2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay2:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay2:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay2:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay2:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay2:d&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay5:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay5:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay5:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay6&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay7:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay7:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay7:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay8&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps26:ay9&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 27 - Bentuk Faktur PKP PE === {{page>peraturan:per:03pj2022:ps27:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps27:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps27:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps27:ay4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps27:ay5&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 28 - Faktur Swaguna Non-Hubungan PE Fasilitas === {{page>peraturan:per:03pj2022:ps28:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps28:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps28:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps28:ay2&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 29 - BKP JKP Tertentu ke Konsumen Akhir === {{page>peraturan:per:03pj2022:ps29:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay2:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay2:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay2:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay2:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay2:d&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay2:e&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay3:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay3:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay3:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay3:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps29:ay3:d&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB VII - PERSYARATAN FORMAL DAN MATERIAL FAKTUR PAJAK, FAKTUR PAJAK TIDAK LENGKAP, FAKTUR PAJAK TERLAMBAT DIBUAT, DAN FAKTUR PAJAK DIANGGAP TIDAK DIBUAT ==== === Pasal 30 - Syarat Formal Material === {{page>peraturan:per:03pj2022:ps30:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps30:ay2&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 31 - Tidak Formal Tidak Lengkap === {{page>peraturan:per:03pj2022:ps31:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps31:ay1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps31:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps31:ay1:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps31:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps31:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps31:ay4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps31:ay5&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 32 - Faktur Terlambat Dibuat === {{page>peraturan:per:03pj2022:ps32:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps32:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps32:ay3&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 33 - Faktur Dianggap Tidak Dibuat === {{page>peraturan:per:03pj2022:ps33:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps33:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps33:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps33:ay4&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB VIII - PELAPORAN FAKTUR PAJAK ==== === Pasal 34 - Kewajiban Pelaporan Faktur di SPT Masa === {{page>peraturan:per:03pj2022:ps34:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps34:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps34:ay3&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB IX - TATA CARA PENGAJUAN PERMINTAAN DAN PEMBERIAN DATA e-FAKTUR YANG RUSAK ATAU HILANG ==== === Pasal 35 - Permintaan Data e-Faktur === {{page>peraturan:per:03pj2022:ps35:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps35:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps35:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps35:ay4&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB X - KEADAAN TERTENTU ==== === Pasal 36 - Keadaan Tertentu === {{page>peraturan:per:03pj2022:ps36:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay3&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay4&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay5:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay5:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay5:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay6&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay7&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay8&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps36:ay9&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB XI - KETENTUAN LAIN-LAIN ==== === Pasal 37 - Pengkreditan Pajak Masukan === {{page>peraturan:per:11pj2022:psi:2:ps37:ay1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:2:ps37:ay2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:2:ps37:ay3&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB XII - KETENTUAN PERALIHAN ==== === Pasal 38 - Peralihan PM Dapat Dikreditkan - saat Peraturan ini mulai berlaku: === {{page>peraturan:per:03pj2022:ps38:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps38:1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps38:1:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps38:1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps38:1:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps38:1:d&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps38:1:e&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps38:1:pr2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps38:2&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 38A - Faktur dari 1 April 2022 sampai PER-11/PJ/2022 mulai berlaku: === {{page>peraturan:per:11pj2022:psi:3:ps38a:ay1:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay1:a:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay1:a:1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay1:a:2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay1:a:pr2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay1:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay1:pr2&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay2:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay2:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay2:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay2:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:11pj2022:psi:3:ps38a:ay3&noheader&nodate&noeditbtn&nofooter&inline}} ==== BAB XIII - KETENTUAN PENUTUP ==== === Pasal 39 - Pencabutan saat Peraturan mulai berlaku: === {{page>peraturan:per:03pj2022:ps39:pr1&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps39:a&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps39:b&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps39:c&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps39:d&noheader&nodate&noeditbtn&nofooter&inline}} {{page>peraturan:per:03pj2022:ps39:pr2&noheader&nodate&noeditbtn&nofooter&inline}} === Pasal 40 - Mulai Berlaku === {{page>peraturan:per:03pj2022:ps40&noheader&nodate&noeditbtn&nofooter&inline}} **PER-11/PJ/2022 Pasal II** {{page>peraturan:per:11pj2022:psii&noheader&nodate&noeditbtn&nofooter&inline}} === Tetap === ++++PER-03/PJ/2022| {{page>peraturan:per:03pj2022:tetap&noheader&nodate&noeditbtn&nofooter&inline}}++++ ++++PER-11/PJ/2022| {{page>peraturan:per:11pj2022:tetap&noheader&nodate&noeditbtn&nofooter&inline}}++++ === Akhir === {{page>peraturan:per:03pj2022:akhir&noheader&nodate&noeditbtn&nofooter&inline}} ==== LAMPIRAN-LAMPIRAN ==== === Lampiran A - CONTOH KASUS === {{page>peraturan:per:03pj2022:lampiran:a&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran B - FORMAT DAN TATA CARA PENGGUNAAN KODE DAN NSFP === {{page>peraturan:per:03pj2022:lampiran:b&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran C - TATA CARA PENGISIAN KETERANGAN DALAM FAKTUR PAJAK === {{page>peraturan:per:03pj2022:lampiran:c&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran D - CONTOH BENTUK e-FAKTUR === {{page>peraturan:per:03pj2022:lampiran:d&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran E - CONTOH FORMAT SURAT PEMBERITAHUAN KODE AKTIVASI === {{page>peraturan:per:03pj2022:lampiran:e&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran F - CONTOH FORMAT SURAT PERMINTAAN NSFP === {{page>peraturan:per:03pj2022:lampiran:f&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran G - CONTOH FORMAT SURAT PEMBERIAN NSFP DALAM BENTUK ELEKTRONIK === {{page>peraturan:per:03pj2022:lampiran:g&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran H - CONTOH FORMAT SURAT PEMBERIAN NSFP === {{page>peraturan:per:03pj2022:lampiran:h&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran I - CONTOH FORMAT SURAT PERMOHONAN CETAK ULANG KODE AKTIVASI DAN KIRIM ULANG PASSWORD === {{page>peraturan:per:03pj2022:lampiran:i&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran J - TATA CARA PEMBUATAN FAKTUR PAJAK PENGGANTI === {{page>peraturan:per:03pj2022:lampiran:j&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran K - TATA CARA PEMBATALAN FAKTUR PAJAK === {{page>peraturan:per:03pj2022:lampiran:k&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran L - CONTOH FORMAT SURAT PERMINTAAN DATA e-FAKTUR === {{page>peraturan:per:03pj2022:lampiran:l&noheader&nodate&noeditbtn&nofooter&inline}} === Lampiran M - CONTOH FORMAT BENTUK DAN UKURAN FAKTUR PAJAK BERBENTUK KERTAS (HARDCOPY) === {{page>peraturan:per:03pj2022:lampiran:m&noheader&nodate&noeditbtn&nofooter&inline}} === Akhir === {{page>peraturan:per:03pj2022:lampiran:akhir&noheader&nodate&noeditbtn&nofooter&inline}}