{"id":4005,"date":"2025-01-07T15:00:44","date_gmt":"2025-01-07T08:00:44","guid":{"rendered":"https:\/\/hng.co.id\/?p=4005"},"modified":"2025-01-05T16:38:24","modified_gmt":"2025-01-05T09:38:24","slug":"waktu-pengkreditan-pajak-masukan-berubah-simak-kata-djp","status":"publish","type":"post","link":"https:\/\/hng.co.id\/id\/waktu-pengkreditan-pajak-masukan-berubah-simak-kata-djp\/","title":{"rendered":"Waktu Pengkreditan Pajak Masukan Berubah, Simak Kata DJP!"},"content":{"rendered":"

Penulis:\u00a0Natalie Syaina Abitta<\/a><\/span><\/p>\n

\n

JAKARTA, HnG Insight \u2013 Diterbitkannya PMK 81\/2024 merubah ketentuan pengkreditan pajak masukan yang berlaku mulai 1 Januari 2025.<\/p>\n

Kring Pajak menjelaskan ketentuan tersebut dengan mengutip Pasal 375 ayat (1) PMK 81\/2023, pajak masukan dalam suatu masa pajak dikreditkan dengan pajak keluaran dalam masa pajak yang sama.<\/p>\n

\u201cPajak masukan yang tercantum dalam dokumen tertentu dapat dikreditkan pada masa pajak berikutnya, paling lama 3 masa pajak setelah berakhirnya masa pajak saat dokumen tertentu tersebut dibuat,\u201d jelas Kring Pajak, dikutip Selasa (24\/12\/2024).<\/p>\n

Maka dari itu, jangka waktu pengkreditan pajak masukan paling lama 3 bulan berikutnya hanya berlaku untuk dokumen tertentu.<\/p>\n

Di sisi lain, pajak masukan dalam faktur pajak standar hanya dapat dikreditkan dengan masa pajak saat faktur pajak tersebut dibuat.<\/p>\n

Bagi dokumen yang dipersamakan dengan faktur pajak bisa dikreditkan paling lama 3 masa pajak berikutnya apabila belum dibebankan sebagai biaya atau belum ditambahkan dalam harga perolehan barang kena pajak atau jasa kena pajak.<\/p>\n

Adapun pengkreditan pajak dapat dilakukan baik dengan pelaporan atau pembetulan SPT Masa PPN.<\/p>\n

Cek berita dan artikel lainnya di\u00a0sini<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Penulis:\u00a0Natalie Syaina Abitta JAKARTA, HnG Insight \u2013 Diterbitkannya PMK 81\/2024 merubah ketentuan pengkreditan pajak masukan yang berlaku mulai 1 Januari 2025. Kring Pajak menjelaskan ketentuan tersebut dengan mengutip Pasal 375 ayat (1) PMK 81\/2023, pajak masukan dalam suatu masa pajak dikreditkan dengan pajak keluaran dalam masa pajak yang sama. \u201cPajak masukan yang tercantum dalam dokumen […]<\/p>","protected":false},"author":1,"featured_media":4006,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,11,1],"tags":[561,374,560,502],"class_list":["post-4005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-legal","category-tax","tag-dokumen-tertentu","tag-faktur-pajak","tag-pengkreditan-pajak","tag-pmk-81-2024"],"yoast_head":"\nWaktu Pengkreditan Pajak Masukan Berubah, Simak Kata DJP! - HnG Consulting | Tax Consultant<\/title>\n<meta name=\"description\" content=\"JAKARTA, HnG Insight \u2013 Diterbitkannya PMK 81\/2024 merubah ketentuan pengkreditan pajak masukan yang berlaku mulai 1 Januari 2025. 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