====== PERATURAN DIREKTUR JENDERAL PAJAK NOMOR DALAM SATU NASKAH ======
==== TENTANG ====
===== FAKTUR PAJAK =====
==== DIREKTUR JENDERAL PAJAK, ====
=== Menimbang : ===
++++PER-03/PJ/2022|
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{{page>peraturan:per:03pj2022:awal:timbang:d&noheader&nodate&noeditbtn&nofooter&inline}}++++
++++PER-11/PJ/2022|
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{{page>peraturan:per:11pj2022:awal:timbang:b&noheader&nodate&noeditbtn&nofooter&inline}}++++
=== Mengingat : ===
++++PER-03/PJ/2022|
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{{page>peraturan:per:03pj2022:awal:ingat:4&noheader&nodate&noeditbtn&nofooter&inline}}++++
++++PER-11/PJ/2022|
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=== MEMUTUSKAN : ===
++++PER-03/PJ/2022|
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++++PER-11/PJ/2022|
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==== BAB I - KETENTUAN UMUM ====
=== Pasal 1 - Definisi ===
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=== Pasal 2 - Gambaran Besar ===
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==== BAB II - KEWAJIBAN DAN SAAT PEMBUATAN FAKTUR PAJAK ====
=== Pasal 3 - Untuk dan Saat ===
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=== Pasal 4 - Faktur Pajak Gabungan ===
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==== BAB III - KETERANGAN DALAM FAKTUR PAJAK DAN KETENTUAN PENGISIAN KETERANGAN DALAM FAKTUR PAJAK ====
=== Pasal 5 - Minimal Isi Faktur ===
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=== Pasal 6 - Penulisan Alamat ===
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=== Pasal 7 - Keterangan Jenis ===
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=== Pasal 8 - Rupiah Kurs ===
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=== Pasal 9 - NSFP ===
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=== Pasal 10 - Penandatangan Faktur ===
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=== Pasal 11 - Keterangan Faktur ===
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==== BAB IV - BENTUK DAN TATA CARA PEMBUATAN FAKTUR PAJAK ====
=== Pasal 12 - Bentuk e-Faktur ===
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=== Pasal 13 - Aplikasi e-Faktur ===
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=== Pasal 14 - Syarat membuat e-Faktur ===
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=== Pasal 15 - Permintaan NSFP, Kode Aktivasi, dan Password ===
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=== Pasal 16 - Permintaan NSFP Jumlah Tertentu ===
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=== Pasal 17 - Tanggal Mulai Buat Faktur ===
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=== Pasal 18 - Jangka Waktu Unggah ===
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=== Pasal 19 - Faktur Penjualan e-Faktur===
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=== Pasal 20 - Tidak Pungut Bebas DTP ===
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=== Pasal 21 - TLDDP Berikat KEK ===
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{{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 ===
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{{page>peraturan:per:03pj2022:ps26:ay2:c&noheader&nodate&noeditbtn&nofooter&inline}}
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{{page>peraturan:per:03pj2022:ps26:ay3&noheader&nodate&noeditbtn&nofooter&inline}}
{{page>peraturan:per:03pj2022:ps26:ay4&noheader&nodate&noeditbtn&nofooter&inline}}
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{{page>peraturan:per:03pj2022:ps26:ay5:a&noheader&nodate&noeditbtn&nofooter&inline}}
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{{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}}
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{{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}}
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{{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}}
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{{page>peraturan:per:03pj2022:ps35:ay4&noheader&nodate&noeditbtn&nofooter&inline}}
==== BAB X - KEADAAN TERTENTU ====
=== Pasal 36 - Keadaan Tertentu ===
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{{page>peraturan:per:03pj2022:ps36:ay9&noheader&nodate&noeditbtn&nofooter&inline}}
==== BAB XI - KETENTUAN LAIN-LAIN ====
=== Pasal 37 - Pengkreditan Pajak Masukan ===
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==== BAB XII - KETENTUAN PERALIHAN ====
=== Pasal 38 - Peralihan PM Dapat Dikreditkan - saat Peraturan ini mulai berlaku: ===
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{{page>peraturan:per:03pj2022:ps38:1:pr1&noheader&nodate&noeditbtn&nofooter&inline}}
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{{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: ===
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{{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}}
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{{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 ===
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=== 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 ===
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=== Lampiran E - CONTOH FORMAT SURAT PEMBERITAHUAN KODE AKTIVASI ===
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=== 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 ===
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=== 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}}