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Sanksi Tak Lapor SPT Pajak, Bisa Kena Denda hingga Rp1 Juta | Databoks
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Sanksi Tak Lapor SPT Pajak, Bisa Kena Denda hingga Rp1 Juta

Besaran Sanksi Administrasi kepada Wajib Pajak yang Tidak Melakukan Pelaporan SPT (UU Nomor 28/2007)

Sumber : Badan Pemeriksa Keuangan (BPK), 1 Januari 2008

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Penulis: Cindy Mutia Annur

Editor: Adi Ahdiat

28/3/2024, 13.07 WIB

Batas akhir pelaporan surat pemberitahuan tahunan (SPT) pajak semakin dekat. Bagi wajib pajak (WP) orang pribadi, batas pelaporan paling lambat pada 31 Maret 2024, sedangkan WP badan pada 30 April 2024.

Kewajiban ini diatur dalam Undang-Undang (UU) Nomor 28 Tahun 2007 Tentang Perubahan Ketiga Atas Undang-undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan.

Berdasarkan Pasal 3 Ayat (3) UU 28/2007, batas waktu penyampaian SPT adalah:

  1. Untuk Surat Pemberitahuan Masa, paling lama 20 (dua puluh) hari setelah akhir masa pajak
  2. Untuk SPT Pajak Penghasilan WP orang pribadi, paling lama 3 (tiga) bulan setelah akhir tahun pajak
  3. Untuk SPT Pajak Penghasilan WP badan, paling lama 4 (empat) bulan setelah akhir tahun pajak.

Pasal 3 Ayat (4) UU 28/2007 menyebut, WP dapat memperpanjang jangka waktu penyampaian SPT Pajak Penghasilan (PPh) paling lama 2 (dua) bulan dengan cara menyampaikan pemberitahuan secara tertulis atau dengan cara lain kepada Direktur Jenderal Pajak. Ketentuan terkait hal ini diatur melalui Peraturan Menteri Keuangan.

Kemudian berdasarkan Pasal 7 UU 28/2007, apabila SPT tidak disampaikan dalam jangka waktu sebagaimana dimaksud dalam Pasal 3 Ayat (3) atau batas waktu perpanjangan penyampaian Surat Pemberitahuan sebagaimana dimaksud dalam Pasal 3 Ayat (4), dikenai sanksi administrasi berupa denda sebesar:

  • Rp500.000,00 (lima ratus ribu rupiah) untuk Surat Pemberitahuan Masa Pajak Pertambahan Nilai (PPN)
  • Rp100.000,00 (seratus ribu rupiah) untuk Surat Pemberitahuan Masa lainnya
  • Rp1.000.000,00 (satu juta rupiah) untuk SPT Pajak Penghasilan WP badan
  • Rp100.000,00 (seratus ribu rupiah) untuk SPT Pajak Penghasilan WP orang pribadi

Ada pula ancaman sanksi pidana yang diatur dalam Pasal 39 UU 28/2007. Pasal tersebut menyatakan, setiap orang yang dengan sengaja tidak menyampaikan SPT atau menyampaikan SPT dan/atau keterangan yang isinya tidak benar atau tidak lengkap sehingga dapat menimbulkan kerugian pada pendapatan negara dikenakan sanksi pidana.

"Pidana penjara paling singkat 6 (enam) bulan dan paling lama 6 (enam) tahun dan denda paling sedikit 2 (dua) kali jumlah pajak terutang yang tidak atau kurang dibayar dan paling banyak 4 (empat) kali jumlah pajak terutang yang tidak atau kurang dibayar," bunyi aturan tersebut.

Adapun pelaporan SPT pajak dapat dilakukan secara langsung di Kantor Pelayanan Pajak (KPP) terdekat atau melalui metode online di situs www.pajak.go.id.

(Baca: DJP Catat 7,48 Juta Wajib Pajak Sudah Lapor SPT per 12 Maret 2024)

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