{"id":4507,"date":"2025-11-03T15:00:55","date_gmt":"2025-11-03T08:00:55","guid":{"rendered":"https:\/\/hng.co.id\/?p=4507"},"modified":"2025-10-26T13:24:09","modified_gmt":"2025-10-26T06:24:09","slug":"wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya","status":"publish","type":"post","link":"https:\/\/hng.co.id\/id\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/","title":{"rendered":"Wajib Pajak Kriteria Tertentu Dapat Ajukan Permohonan Pengembalian Pendahuluan, Apa Syaratnya?"},"content":{"rendered":"<p>Penulis: <span style=\"color: #000080;\">Kurnia Sari<\/span><\/p>\n<hr \/>\n<p>JAKARTA, HnG Insight \u2013 Dalam hal SPT Tahunan dan\/atau SPT Masa menunjukkan pajak lebih bayar, Wajib Pajak diberikan hak untuk mengajukan permohonan pengembalian pendahuluan atas kelebihan pajak tersebut.<\/p>\n<p>Pasal 17C ayat (2) UU KUP mengamanatkan bahwa DJP dapat menerbitkan Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak (SKPPKP) atas permohonan pengembalian kelebihan pembayaran pajak dari Wajib Pajak dengan kriteria tertentu.<\/p>\n<p>\u201cDJP setelah melakukan penelitian atas permohonan pengembalian kelebihan pembayaran pajak dari Wajib Pajak dengan kriteria tertentu, menerbitkan Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak,\u201d bunyi penggalan Pasal 17C ayat (1) UU KUP, dikutip Selasa (30\/09\/2025).<\/p>\n<p>Wajib Pajak dengan kriteria tertentu sebagaimana dimaksud dalam ayat hukum tersebut ditetapkan berdasarkan Keputusan DJP. Adapun pertimbangan pertama DJP dalam menetapkan keputusan tersebut adalah Wajib Pajak yang menyampaikan SPT secara tepat waktu.<\/p>\n<p>Selain itu, Wajib Pajak juga tidak mempunyai tunggakan pajak untuk semua jenis pajak, kecuali yang telah memperoleh izin untuk mengangsur atau menunda pembayaran pajak.<\/p>\n<p>Kriteria lain, yaitu laporan keuangan Wajib Pajak diaudit oleh Akuntan Publik atau lembaga pengawasan keuangan pemerintah dengan pendapat Wajar Tanpa Pengecualian selama 3 (tiga) tahun berturut-turut.<\/p>\n<p>Kriteria terakhir yang harus dipenuhi adalah Wajib Pajak tidak pernah dipidana di bidang perpajakan berdasarkan putusan pengadilan yang telah mempunyai kekuatan hukum dalam jangka waktu 5 (lima) tahun.<\/p>\n<p>Dalam hal Wajib Pajak memenuhi kriteria yang dimaksud, DJP dapat menerbitkan SKPPKP atas permohonannya paling lama 3 (tiga) bulan sejak permohonan diterima secara lengkap untuk PPh, atau 1 (satu) bulan untuk PPN.<\/p>\n<p>Kendati demikian, setelah melakukan pengembalian pendahuluan kelebihan pajak, DJP tetap dapat melakukan pemeriksaan terhadap Wajib Pajak.<\/p>\n<p>Apabila ditemukan kekurangan pajak, DJP akan menerbitkan SKPKB atas jumlah kekurangan pajak ditambah dengan sanksi administrasi berupa kenaikan sebesar 100% dari jumlah pajak kurang bayar.<\/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 Dalam hal SPT Tahunan dan\/atau SPT Masa menunjukkan pajak lebih bayar, Wajib Pajak diberikan hak untuk mengajukan permohonan pengembalian pendahuluan atas kelebihan pajak tersebut. Pasal 17C ayat (2) UU KUP mengamanatkan bahwa DJP dapat menerbitkan Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak (SKPPKP) atas permohonan pengembalian kelebihan pembayaran pajak [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4509,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[959,654,958,960,390],"class_list":["post-4507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-kriteria-wajib-pajak","tag-pemeriksaan-pajak","tag-pengembalian-pajak","tag-sanksi-administrasi","tag-skppkp"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Wajib Pajak Kriteria Tertentu Dapat Ajukan Permohonan Pengembalian Pendahuluan, Apa Syaratnya? - 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\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wajib Pajak Kriteria Tertentu Dapat Ajukan Permohonan Pengembalian Pendahuluan, Apa Syaratnya? - HnG Consulting | Tax Consultant\" \/>\n<meta property=\"og:description\" content=\"Penulis: Kurnia Sari JAKARTA, HnG Insight \u2013 Dalam hal SPT Tahunan dan\/atau SPT Masa menunjukkan pajak lebih bayar, Wajib Pajak diberikan hak untuk mengajukan permohonan pengembalian pendahuluan atas kelebihan pajak tersebut. Pasal 17C ayat (2) UU KUP mengamanatkan bahwa DJP dapat menerbitkan Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak (SKPPKP) atas permohonan pengembalian kelebihan pembayaran pajak [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hng.co.id\/id\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/\" \/>\n<meta property=\"og:site_name\" content=\"HnG Consulting | Tax Consultant\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hngkonsultindo\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-03T08:00:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hng.co.id\/wp-content\/uploads\/2025\/11\/Wajib-Pajak-Kriteria-Tertentu-Dapat-Ajukan-Permohonan-Pengembalian-Pendahuluan-Apa-Syaratnya-e1761459804936.png\" \/>\n\t<meta property=\"og:image:width\" content=\"880\" \/>\n\t<meta property=\"og:image:height\" content=\"495\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Redaksi HnG\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hng_consulting\" \/>\n<meta name=\"twitter:site\" content=\"@hng_consulting\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"Redaksi HnG\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/hng.co.id\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/hng.co.id\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/\"},\"author\":{\"name\":\"Redaksi HnG\",\"@id\":\"https:\/\/hng.co.id\/#\/schema\/person\/b7d64ebe111ce55ea7315b8b3195da5e\"},\"headline\":\"Wajib Pajak Kriteria Tertentu Dapat Ajukan Permohonan Pengembalian Pendahuluan, Apa Syaratnya?\",\"datePublished\":\"2025-11-03T08:00:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/hng.co.id\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/\"},\"wordCount\":288,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/hng.co.id\/#organization\"},\"image\":{\"@id\":\"https:\/\/hng.co.id\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/hng.co.id\/wp-content\/uploads\/2025\/11\/Wajib-Pajak-Kriteria-Tertentu-Dapat-Ajukan-Permohonan-Pengembalian-Pendahuluan-Apa-Syaratnya-e1761459804936.png\",\"keywords\":[\"Kriteria Wajib Pajak\",\"Pemeriksaan Pajak\",\"Pengembalian Pajak\",\"Sanksi Administrasi\",\"SKPPKP\"],\"articleSection\":[\"Tax\"],\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/hng.co.id\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hng.co.id\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/\",\"url\":\"https:\/\/hng.co.id\/wajib-pajak-kriteria-tertentu-dapat-ajukan-permohonan-pengembalian-pendahuluan-apa-syaratnya\/\",\"name\":\"Wajib Pajak Kriteria Tertentu Dapat Ajukan Permohonan Pengembalian Pendahuluan, Apa Syaratnya? 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