{"id":4344,"date":"2025-07-03T15:00:51","date_gmt":"2025-07-03T08:00:51","guid":{"rendered":"https:\/\/hng.co.id\/?p=4344"},"modified":"2025-06-29T17:47:36","modified_gmt":"2025-06-29T10:47:36","slug":"ingat-faktur-pajak-tidak-diakui-apabila-e-faktur-diunggah-lewat-batas-waktu","status":"publish","type":"post","link":"https:\/\/hng.co.id\/id\/ingat-faktur-pajak-tidak-diakui-apabila-e-faktur-diunggah-lewat-batas-waktu\/","title":{"rendered":"Ingat, Faktur pajak Tidak Diakui Apabila e-Faktur Diunggah Lewat Batas Waktu!"},"content":{"rendered":"<p>Penulis: <span style=\"color: #000080;\">Kurnia Sari<\/span><\/p>\n<hr \/>\n<p><span style=\"font-weight: 400;\">JAKARTA, HnG Insight <\/span><b>\u2013 <\/b><span style=\"font-weight: 400;\">e-Faktur yang diunggah melewati tanggal 20 bulan berikutnya setelah tanggal pembuatan dapat dianggap tidak sah sebagai Faktur Pajak.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hal ini diatur dalam Pasal 44\u00a0 PER-11\/PJ\/2025 tentang batas waktu unggah dan ketentuan persetujuan e-Faktur.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201ce-Faktur, [&#8230;], wajib diunggah (di-<\/span><i><span style=\"font-weight: 400;\">upload<\/span><\/i><span style=\"font-weight: 400;\">) ke Direktorat Jenderal Pajak menggunakan modul e-Faktur, [&#8230;] paling lambat tanggal 20 (dua puluh) bulan berikutnya setelah tanggal pembuatan e-Faktur,\u201d bunyi Pasal 44 ayat (1) PER-11\/PJ\/2025, dikutip Rabu (25\/06\/2025).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Persetujuan dari DJP terhadap e-Faktur hanya akan diberikan apabila e-Faktur diunggah dalam periode yang telah ditentukan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ketentuan ini menegaskan bahwa keterlambatan dalam proses unggah dapat menyebabkan faktur tidak mendapatkan status persetujuan dari <\/span><span style=\"font-weight: 400;\">Direktorat Jenderal Pajak<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cPersetujuan dari Direktorat Jenderal Pajak, [&#8230;]\u00a0 diberikan sepanjang e-Faktur diunggah (di-upload) dalam jangka waktu sebagaimana dimaksud pada ayat (1),\u201d bunyi Pasal 44 ayat (2) PER-11\/PJ\/2025<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lebih lanjut, Pasal 44 juga menyatakan bahwa e-Faktur yang tidak memperoleh persetujuan dari Direktorat Jenderal Pajak bukan merupakan Faktur Pajak.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Akibatnya, e-Faktur tersebut tidak memiliki kekuatan hukum dan tidak dapat digunakan dalam administrasi perpajakan, termasuk sebagai dasar pengkreditan Pajak Masukan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201ce-Faktur yang tidak memperoleh persetujuan dari Direktorat Jenderal Pajak bukan merupakan Faktur Pajak,\u201d <\/span><span style=\"font-weight: 400;\">bunyi Pasal 44 ayat (3) PER-11\/PJ\/2025.<\/span><\/p>\n<p><strong>Cek berita dan artikel lainnya di <a href=\"https:\/\/hng.co.id\/id\/article\/\">sini\u00a0<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Penulis: Kurnia Sari JAKARTA, HnG Insight \u2013 e-Faktur yang diunggah melewati tanggal 20 bulan berikutnya setelah tanggal pembuatan dapat dianggap tidak sah sebagai Faktur Pajak. Hal ini diatur dalam Pasal 44\u00a0 PER-11\/PJ\/2025 tentang batas waktu unggah dan ketentuan persetujuan e-Faktur.\u00a0 \u201ce-Faktur, [&#8230;], wajib diunggah (di-upload) ke Direktorat Jenderal Pajak menggunakan modul e-Faktur, [&#8230;] paling lambat [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4345,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,1],"tags":[837,838,839,833],"class_list":["post-4344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","category-tax","tag-batas-waktu-unggah-e-faktur","tag-e-faktur-tidak-sah","tag-pajak-masukan-tidak-dapat-dikreditkan","tag-per-11-pj-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ingat, Faktur pajak Tidak Diakui Apabila e-Faktur Diunggah Lewat Batas Waktu! - HnG Consulting | Tax Consultant<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hng.co.id\/id\/ingat-faktur-pajak-tidak-diakui-apabila-e-faktur-diunggah-lewat-batas-waktu\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ingat, Faktur pajak Tidak Diakui Apabila e-Faktur Diunggah Lewat Batas Waktu! - HnG Consulting | Tax Consultant\" \/>\n<meta property=\"og:description\" content=\"Penulis: Kurnia Sari JAKARTA, HnG Insight \u2013 e-Faktur yang diunggah melewati tanggal 20 bulan berikutnya setelah tanggal pembuatan dapat dianggap tidak sah sebagai Faktur Pajak. 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