KEMENTERIAN KEUANGAN REPUBLIK INDONESIA
DIREKTORAT JENDERAL PAJAK
PERATURAN DIREKTUR JENDERAL PAJAK
NOMOR PER-30/PJ/2012
TENTANG
PENCABUTAN KEPUTUSAN DIREKTUR JENDERAL PAJAK NOMOR
**KEP-11/PJ./1994** TENTANG PEDOMAN INDUK TATA USAHA PENERIMAAN
DAN RESTITUSI PAJAK
DIREKTUR JENDERAL PAJAK,
Menimbang
:
a.
bahwa dalam rangka menyempurnakan proses bisnis tata usaha penerimaan dan restitusi pajak perlu untuk mencabut Keputusan Direktur Jenderal Pajak Nomor **KEP-11/PJ./1994** tentang Pedoman Induk Tata Usaha Penerimaan dan Restitusi Pajak;
b.
bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a, perlu menetapkan Peraturan Direktur Jenderal Pajak tentang Pencabutan Keputusan Direktur Jenderal Pajak Nomor **KEP-11/PJ./1994** tentang Pedoman Induk Tata Usaha Penerimaan dan Restitusi Pajak;
Mengingat
:
1.
Undang-Undang Nomor **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 **16 TAHUN 2009** (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62, Tambahan Lembaran Negara Republik Indonesia Nomor 4999);
2.
Peraturan Pemerintah Nomor **74 TAHUN 2011** tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Perpajakan (Lembaran Negara Republik Indonesia Tahun 2011 Nomor 162, Tambahan Lembaran Negara Republik Indonesia Nomor 5268);
3.
Peraturan Menteri Keuangan Nomor **99/PMK.06/2006** tentang Modul Penerimaan Negara sebagaimana telah beberapa kali diubah terakhir dengan Peraturan Menteri Keuangan Nomor **37/PMK.05/2007**;
MEMUTUSKAN:
Menetapkan
:
PERATURAN DIREKTUR JENDERAL PAJAK TENTANG PENCABUTAN KEPUTUSAN DIREKTUR JENDERAL PAJAK NOMOR **KEP-11/PJ./1994** TENTANG PEDOMAN INDUK TATA USAHA PENERIMAAN DAN RESTITUSI PAJAK,
Pasal 1
Keputusan Direktur Jenderal Pajak Nomor **KEP-11/PJ./1994** tentang Pedoman Induk Tata Usaha Penerimaan dan Restitusi Pajak dicabut dan dinyatakan tidak berlaku.
Pasal 2
Tata usaha penerimaan dan restitusi pajak diatur dengan Surat Edaran Direktur Jenderal Pajak.
Pasal 3
Peraturan Direktur Jenderal Pajak ini mulai berlaku sejak dukungan sistem informasi untuk proses bisnis TUPRP selesai dikembangkan, paling lambat 31 Desember 2013.
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?265x168}}