1. Home
  2. Lainnya

PMK 84 PMK03 2012 Tata Cara Pembuatan Pembetulan Penggantian Faktur Pajak

!"#$%!& ' % $%()% * + !+,%! # !& !%" +%+% -%.% / #$,%+%! 0%! +%+% -%.%
/ #$ +,1%! %+%, / !&&%!+"%! %*+,. %2%* + 1%( 0"%+,. 0%1%#
.%+,.%!
!+ ."
,%!&%! 3#3.
+ !+%!&
%+%
%.%
#$,%+%! 0%!
%+%
%.%
#$ +,1%! %+%,
!&&%!+"%! %*+,. %2%*4
$ $%()% 0 !&%! 0"+ .$"+*%!!5%
.%+,.%!
# ."!+%( 3#3.
%(,!
+ !+%!&
1%*6%!%%!
!0%!&7 !0%!&
3#3.

%(,! 8
+ !+%!& %2%*
.+%#$%(%! "1%" %.%!& 0%! %6%
0%! %2%*
!2,%1%! %+%6 %.%!&
)%( 6 $%&%"#%!% + 1%(
$ $ .%/% *%1" 0",$%( + .%*(". 0 !&%! !0%!&7 !0%!& 3#3.
%(,!
8 / .1, 0"1%*,*%! / !5 6,%"%! + .(%0%/ * + !+,%!
# !& !%" +%+% -%.% / #$,%+%! 0%! +%+% -%.% / #$ +,1%! %+%,
/ !&&%!+"%! %*+,. %2%* 6 $%&%"#%!% + .6 $,+ (,.,9 %4
- $%()% $ .0%6%.*%! / .+"#$%!&%! 6 $%&%"#%!% 0"#%*6,0
0%1%# (,.,9 % 0%! (,.,9 $ 6 .+% ,!+,* # 1%*6%!%*%!
* + !+,%! %6%1
%5%+ : ; !0%!&7 !0%!& 3#3.
%(,!
8
+ !+%!& %2%*
.+%#$%(%! "1%" %.%!& 0%! %6% 0%!
%2%*

!2,%1%! %+%6
%.%!&
)%( 6 $%&%"#%!% + 1%(
$ $ .%/% *%1" 0",$%( + .%*(". 0 !&%! !0%!&7 !0%!& 3#3.
%(,!
8 / .1, # ! +%/*%!
.%+,.%!
!+ ."
,%!&%!
+ !+%!& %+% %.%
#$,%+%! 0%! %+% %.%
#$ +,1%! %+%,
!&&%!+"%! %*+,. %2%*4
!&"!&%+

'

!0%!&7 !0%!& 3#3. < %(,! 8
+ !+%!&
+ !+,%! #,#

0%! %+% %.%
./%2%*%! : #$%.%!
&%.%
/,$1"* !03! 6"%
%(,! 8
3#3. 8
%#$%(%!
#$%.%!
&%.%
/,$1"*
!03! 6"% 3#3.
< ; 6 $%&%"#%!% + 1%( $ $ .%/% *%1" 0",$%(
+ .%*(". 0 !&%!
!0%!&7 !0%!&
3#3.
<
%(,!
8
: #$%.%!
&%.%

/,$1"* !03! 6"% %(,!
8 3#3. <
%#$%(%! #$%.%!
&%.%
/,$1"* !03! 6"% 3#3. 888;4
!0%!&7 !0%!&
3#3.
%(,!
8
+ !+%!&
%2%*
.+%#$%(%! "1%" %.%!& 0%! %6% 0%! %2%*
!2,%1%! %+%6
%.%!&
)%( : #$%.%!
&%.%
/,$1"* !03! 6"% %(,!
8
3#3. =
%#$%(%! #$%.%!

&%.%
/,$1"* !03! 6"%

http://syafrianto.blogspot.com

3#3.
< ; 6 $%&%"#%!% + 1%( $ $ .%/% *%1" 0",$%( + .%*(".
0 !&%!
!0%!&7 !0%!&
3#3.
%(,!
8 : #$%.%!
&%.%
/,$1"* !03! 6"% %(,!
8 3#3. =
%#$%(%!
#$%.%!
&%.%
/,$1"* !03! 6"% 3#3. = ;4
/,+,6%! . 6"0 !


3#3. =<

%(,!

4

'
! +%/*%! '

%6%1
%1%#

.%+,.%!

!+ ." "!" 5%!& 0"#%*6,0 0 !&%!'

!0%!&7 !0%!&
%2%*
.+%#$%(%!

"1%" %0%1%(
!0%!&7
!0%!& 3#3.
%(,! 8
+ !+%!& %2%*
.+%#$%(%! "1%"
%.%!& 0%! %6% 0%! %2%*
!2,%1%! %+%6 %.%!&
)%(
6 $%&%"#%!% + 1%( $ $ .%/% *%1" 0",$%( + .%*(". 0 !&%!
!0%!&7 !0%!& 3#3.
%(,!
8
%.%!&
!%
%2%* %0%1%( $%.%!& 5%!& 0"* !%"
$ .0%6%.*%! !0%!&7 !0%!& %2%* .+%#$%(%! "1%"

/%2%*


%6%
!% %2%* %0%1%( 2%6% 5%!& 0"* !%" /%2%* $ .0%6%.*%!
!0%!&7 !0%!& %2%* .+%#$%(%! "1%"
%*+,. %2%* %0%1%( $,*+" /,!&,+%! /%2%* 5%!& 0"$,%+ 31 (
!&,6%(%
!% %2%* 5%!& # 1%*,*%! / !5 .%(%! %.%!&
!% %2%* %+%, / !5 .%(%! %6%
!% %2%*
=

!&,6%(%
!% %2%* %0%1%( / !&,6%(% 5%!& # 1%*,*%!
/ !5 .%(%! %.%!&
!% %2%* 0%! %+%, / !5 .%(%! %6%
!%
%2%* 5%!& 0"* !%" /%2%* $ .0%6%.*%! !0%!&7 !0%!& %2%*
.+%#$%(%! "1%"
%6%1

: ;


!&,6%(%
6 +"%/'

!%

%2%* )%2"$ # #$,%+

%*+,.

%2%* ,!+,*

% / !5 .%(%! %.%!&
!% %2%* 6 $%&%"#%!% 0"#%*6,0 0%1%#
%6%1 %5%+ : ; (,.,9 % 0%! %+%, %6%1 <
!0%!&7 !0%!&
%2%* .+%#$%(%! "1%"4
$ / !5 .%(%! %6%
!% %2%* 6 $%&%"#%!% 0"#%*6,0 0%1%#
%6%1

%5%+ : ; (,.,9 - !0%!&7 !0%!& %2%*
.+%#$%(%!
"1%"4
http://syafrianto.blogspot.com

-

*6/3. %.%!&
!% %2%* $ .),2,0 6 $%&%"#%!% 0"#%*6,0
0%1%# %6%1 %5%+ : ; (,.,9 9 !0%!&7 !0%!&

0

*6/3.
%.%!&
!% %2%* "0%* $ .),2,0 6 $%&%"#%!%
0"#%*6,0 0%1%# %6%1
%5%+ : ; (,.,9 & !0%!&7 !0%!&
%2%* .+%#$%(%! "1%"4 0%! %+%,
*6/3. %6%

!% %2%* 6 $%&%"#%!% 0"#%*6,0 0%1%# %6%1
%5%+ : ; (,.,9 ( !0%!&7 !0%!& %2%* .+%#$%(%! "1%"

: ; %*+,.
/%0%'

%2%* 6 $%&%"#%!% 0"#%*6,0 /%0% %5%+ : ; (%.,6 0"$,%+

% 6%%+ / !5 .%(%! %.%!&
!% %2%* 6 $%&%"#%!% 0"#%*6,0
0%1%# %6%1
%5%+ : ; (,.,9 % 0%! %+%, %6%1 <
!0%!&7
!0%!& %2%* .+%#$%(%! "1%"4
$ 6%%+ / !5 .%(%! %6%
!% %2%* 6 $%&%"#%!% 0"#%*6,0
0%1%#
%6%1
%5%+ : ; (,.,9 !0%!&7 !0%!&
%2%*
.+%#$%(%! "1%"4
- 6%%+
*6/3.
%.%!&
!%
%2%* $ .),2,0 6 $%&%"#%!%
0"#%*6,0 0%1%# %6%1
%5%+ : ; (,.,9 9 !0%!&7 !0%!&
%2%* .+%#$%(%! "1%"4
0 6%%+ *6/3. %.%!&
!% %2%* "0%* $ .),2,0 6 $%&%"#%!%
0"#%*6,0 0%1%# %6%1
%5%+ : ; (,.,9 & !0%!&7 !0%!&
%2%* .+%#$%(%! "1%"4 0%! %+%,
6%%+ *6/3. %6%
!% %2%* 6 $%&%"#%!% 0"#%*6,0 0%1%#
%6%1
%5%+ : ; (,.,9 ( !0%!&7 !0%!& %2%*
.+%#$%(%!
"1%"
: ;

!5 .%(%! %.%!&
!%
%5%+ : ; (,.,9 % ,!+,*'

%2%* 6 $%&%"#%!% 0"#%*6,0 /%0%

% / !5 .%(%! %.%!&
!% %2%* $ .),2,0 5%!& # !,.,+ 6"9%+
%+%, (,*,#!5% $ .,/% $%.%!& $ .& .%* + .2%0" /%0% 6%%+'
%.%!&
!% %2%* $ .),2,0 + .6 $,+ 0"6 .%(*%! 6 -%.%
1%!&6,!& * /%0% / #$ 1" %+%, /"(%* * +"&% ,!+,* 0%! %+%6
!%#% / #$ 1"4
%.%!&
!% %2%* $ .),2,0 + .6 $,+ 0"6 .%(*%! 6 -%.%
1%!&6,!& * /%0% / ! ."#% $%.%!& ,!+,* / #$ ."%! -,#%7
-,#% / #%*%"%! 6 !0"." 0%! / !5 .%(%! 0%." /,6%+ *
-%$%!& %+%, 6 $%1"*!5% 0%! %+%, / !5 .%(%! %!+%.
-%$%!&4
%.%!&
!% %2%* $ .),2,0 + .6 $,+ 0"6 .%(*%! * /%0%
2,., *"."# %+%, / !&,6%(% 2%6% %!&*,+%!4 %+%,
(%.&% %+%6 / !5 .%(%! %.%!&
!% %2%* 0"%*," 6 $%&%"
/",+%!& %+%, / !&(%6"1%! %+%, /%0% 6%%+ 0"+ .$"+*%! 9%*+,.
/ !2,%1%! 31 (
!&,6%(%
!%
%2%* 6 6,%" 0 !&%!
/."!6"/ %*,!+%!6" 5%!& $ .1%*, ,#,# 0%! 0"+ .%/*%!
6 -%.% *3!6"6+ !
$ / !5 .%(%! %.%!&
!% %2%* $ .),2,0 5%!& # !,.,+ 6"9%+
%+%, (,*,#!5% $ .,/% $%.%!& +"0%* $ .& .%* + .2%0" /%0%
6%%+ / !5 .%(%! (%* ,!+,* # !&&,!%*%! %+%, # !&,%6%"
%.%!&
!% %2%* $ .),2,0 + .6 $,+ 6 -%.% (,*,# %+%,
6 -%.% !5%+% * /%0% /"(%* / #$ 1"
http://syafrianto.blogspot.com

- / !5 .%(%!
6%%+'

%.%!&

!%

%2%* +"0%* $ .),2,0 + .2%0" /%0%

(%.&% %+%6 / !5 .%(%! %.%!&
!% %2%* +"0%* $ .),2,0
0"%*," 6 $%&%" /",+%!& %+%, / !&(%6"1%! %+%, /%0% 6%%+
0"+ .$"+*%! 9%*+,. / !2,%1%! 31 (
!&,6%(%
!% %2%*
6 6,%" 0 !&%! /."!6"/ %*,!+%!6" 5%!& $ .1%*, ,#,# 0%!
0"+ .%/*%! 6 -%.% *3!6"6+ !4 %+%,
*3!+.%* %+%, / .2%!2"%! 0"+%!0%+%!&%!" %+%, 6%%+ #,1%"
+ .6 0"%!5% 9%6"1"+%6 %+%, * #,0%(%! ,!+,* 0"/%*%" 6 -%.%
!5%+%
6 $%&"%! %+%, 6 1,.,(!5%
0%1%# (%1 6%%+
6 $%&%"#%!% 0"#%*6,0 /%0% %!&*% +"0%* 0"* +%(,"
0

%.%!&
!% %2%* $ .,/% / .6 0"%%! 0%! %+%, %*+"?% 5%!&
# !,.,+ +,2,%! 6 #,1% +"0%* ,!+,* 0"/ .2,%1$ 1"*%! 5%!&
#%6"( + .6"6% /%0% 6%%+ / #$,$%.%! / .,6%(%%! + .2%0"
%0%1%( /%0% 6%%+ 5%!& + .2%0" 1 $"( 0%(,1, 0" %!+%.% 6%%+'
0"+%!0%+%!&%!"!5% %*+% / #$,$%.%! 31 (

3+%."64

$ .%*(".!5% 2%!&*% )%*+, $ .0"."!5% / .,6%(%%! 5%!&
0"+ +%/*%! 0%1%# !&&%.%! %6%.4
+%!&&%1
/ ! +%/%!
!&%0"1%!
/ .,6%(%%! 0"$,$%.*%!4 %+%,

5%!&

# !5%+%*%!

0"* +%(,"!5% $%()% / .,6%(%%! + .6 $,+ !5%+%7!5%+%
6,0%( +"0%* # 1%*,*%! * &"%+%! ,6%(% %+%, 6,0%(
0"$,$%.*%!
$ .0%6%.*%!
(%6"1
/ # ."*6%%!
%+%,
$ .0%6%.*%! 0%+% %+%, 03*,# ! 5%!& %0%
/ !&%1"(%! %.%!&
!% %2%* 0%1%# .%!&*% / !&&%$,!&%!
/ 1 $,.%! / # *%.%! / # -%(%! 0%! / !&%#$"1%1"(%!
,6%(% 5%!& +"0%* # # !,(" * + !+,%! %6%1
%5%+ : ; (,.,9
0 !0%!&7 !0%!& %2%*
.+%#$%(%! "1%" %+%, / .,$%(%!
$ !+,* ,6%(% + .2%0" /%0% 6%%+'
0"6 /%*%+" %+%, 0"+ +%/*%!!5% / !&&%$,!&%! / 1 $,.%!
/ # *%.%! / # -%(%! / !&%#$"1%1"(%! ,6%(% %+%,
/ .,$%(%! $ !+,* ,6%(% 6 6,%" (%6"1
%/%+
#,#
# &%!&
%(%# 5%!& + .+,%!& 0%1%# / .2%!2"%!
/ !&&%$,!&%!
/ 1 $,.%!
/ # *%.%!
/ # -%(%!
/ !&%#$"1%1"(%! ,6%(% %+%, / .,$%(%! $ !+,* ,6%(%4
%+%,
0"+%!0%+%!&%!"!5%
%*+%
# !& !%"
/ !&&%$,!&%!
/ 1 $,.%! / # *%.%! / # -%(%! %+%, / !&%#$"1%1"(%!
,6%(% %+%, / .,$%(%! $ !+,* ,6%(% 31 ( 3+%."6
: ;

!5 .%(%! %6%
!% %2%* 6 $%&%"#%!% 0"#%*6,0 /%0% %5%+
: ; (,.,9 $ + .2%0" /%0% 6%%+'
% (%.&% %+%6 / !5 .%(%! %6%
!%
%2%* 0"%*," 6 $%&%"
/",+%!& %+%, / !&(%6"1%! %+%, /%0% 6%%+ 0"+ .$"+*%! 9%*+,.
/ !2,%1%! 31 (
!&,6%(%
!% %2%* 6 6,%" 0 !&%! /."!6"/
%*,!+%!6" 5%!& $ .1%*, ,#,# 0%! 0"+ .%/*%! 6 -%.%
*3!6"6+ !4
$ *3!+.%* %+%, / .2%!2"%! 0"+%!0%+%!&%!" 0%1%# (%1 6%%+
6 $%&%"#%!% 0"#%*6,0 /%0% (,.,9 % +"0%* 0"* +%(,"4 %+%,
- #,1%" + .6 0"%!5% 9%6"1"+%6 %+%, * #,0%(%! ,!+,* 0"/%*%"

http://syafrianto.blogspot.com

6 -%.% !5%+% $%"* 6 $%&"%! %+%, 6 1,.,(!5% 0%1%# (%1
/ #$ ."%! -,#%7-,#% %+%, / #%*%"%! 6 !0"." %6%
!%
%2%*
:=; *6/3. %.%!&
!% %2%*
.),2,0 6 $%&%"#%!% 0"#%*6,0
/%0% %5%+ : ; (,.,9 - + .2%0" /%0% 6%%+ %.%!&
!% %2%*
0"* 1,%.*%! 0%." % .%( %$ %!
:

Dokumen yang terkait

PMK 151 PMK011 2013 Tata Cara Pembuatan Pembetulan Penggantian Faktur Pajak

0 0 13

PMK 11 PMK03 2013 Tata Cara Pembetulan

0 0 10

PMK 238 PMK03 2012 Saat lain sbg saat pembuatan Faktur Pajak utk BKP Karakteristik Tertentu

0 0 4

PMK 146 PMK03 2012 Tata Cara Verifikasi

0 0 32

PMK 129 PMK03 2012 Tata Cara Penghentian Penyidikan Pajak

0 0 11

PMK - 146.PMK03.2012 tg Tata Cara Verifikasi_LAMPIRAN

0 0 12

PMK - 146.PMK03.2012 tg Tata Cara Verifikasi

0 0 18

Kriteria umum penetapan kawasan korsevas

0 0 24

PMK 11 2013 Tata Cara Pembetulan

0 1 5

PMK 151 2013 Tentang Tata Cara Pembuatan Dan Tata Cara Pembetulan

0 4 6