{"id":612,"date":"2025-07-01T04:02:35","date_gmt":"2025-07-01T04:02:35","guid":{"rendered":"https:\/\/agamanand.com\/?p=612"},"modified":"2025-09-28T15:11:33","modified_gmt":"2025-09-28T15:11:33","slug":"info-grafis-sanksi-administrasi-pajak","status":"publish","type":"post","link":"https:\/\/agamanand.com\/id\/info-grafis-sanksi-administrasi-pajak\/","title":{"rendered":"INFO GRAFIS Sanksi Administrasi Pajak"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"612\" class=\"elementor elementor-612\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81880e2 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"81880e2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcfde64 elementor-widget elementor-widget-html\" data-id=\"bcfde64\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!DOCTYPE html>\r\n<html lang=\"id\">\r\n<head>\r\n    <meta charset=\"UTF-8\">\r\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\r\n    <title>Infografis Sanksi Administrasi Pajak<\/title>\r\n    <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script>\r\n    <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n    <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n    <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;600;700;900&display=swap\" rel=\"stylesheet\">\r\n    <script src=\"https:\/\/unpkg.com\/@phosphor-icons\/web\"><\/script>\r\n    <style>\r\n        body {\r\n            font-family: 'Inter', sans-serif;\r\n        }\r\n        .gradient-bg {\r\n            background: linear-gradient(135deg, #f5f7fa 0%, #c3cfe2 100%);\r\n        }\r\n        .card {\r\n            transition: 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       <!-- Header -->\r\n        <header class=\"text-center mb-12 md:mb-16\">\r\n            <h1 class=\"text-4xl md:text-5xl font-extrabold text-gray-800 mb-2\">Sanksi Administrasi Pajak<\/h1>\r\n            <p class=\"text-lg md:text-xl text-gray-600 max-w-3xl mx-auto\">Ringkasan pengenaan sanksi administrasi berupa bunga berdasarkan pasal dalam Ketentuan Umum dan Tata Cara Perpajakan (KUP) Berdasarkan KMK Nomor 2\/MK\/EF\/2025.<\/p>\r\n        <\/header>\r\n\r\n        <!-- Grid Infografis -->\r\n        <div class=\"grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-10 md:gap-12\">\r\n\r\n            <!-- Card 1: Bunga Penagihan -->\r\n            <div class=\"card relative bg-white p-8 rounded-2xl shadow-lg\">\r\n                <div class=\"rate-badge\">0,58%<\/div>\r\n                <div class=\"flex items-center mb-4\">\r\n                    <div class=\"icon-bg p-3 rounded-full mr-4\">\r\n                        <i class=\"ph-bold ph-receipt text-3xl text-indigo-600\"><\/i>\r\n                    <\/div>\r\n                    <div>\r\n                        <h2 class=\"text-xl font-bold text-gray-800\">Bunga Penagihan<\/h2>\r\n                        <p class=\"text-sm font-semibold text-gray-500\">Pasal 19 ayat (1), (2), (3)<\/p>\r\n                    <\/div>\r\n                <\/div>\r\n                <p class=\"text-gray-600 leading-relaxed\">Dikenakan atas SKPKB\/SKPKB Tambahan dan surat lainnya yang menyebabkan utang pajak bertambah, serta atas angsuran atau penundaan pembayaran pajak.<\/p>\r\n            <\/div>\r\n\r\n            <!-- Card 2: Pembetulan & Keterlambatan -->\r\n            <div class=\"card relative bg-white p-8 rounded-2xl shadow-lg\">\r\n                <div class=\"rate-badge\">1,00%<\/div>\r\n                <div class=\"flex items-center mb-4\">\r\n                    <div class=\"icon-bg p-3 rounded-full mr-4\">\r\n                        <i class=\"ph-bold ph-clock-countdown text-3xl text-red-600\"><\/i>\r\n                    <\/div>\r\n                    <div>\r\n                        <h2 class=\"text-xl font-bold text-gray-800\">Pembetulan & Keterlambatan<\/h2>\r\n                        <p class=\"text-sm font-semibold text-gray-500\">Pasal 8 (2, 2a), Pasal 9 (2a, 2b), Pasal 14 (3)<\/p>\r\n                    <\/div>\r\n                <\/div>\r\n                <p class=\"text-gray-600 leading-relaxed\">Untuk kurang bayar akibat pembetulan SPT, keterlambatan penyetoran PPh, atau penerbitan STP karena PPh kurang\/tidak dibayar atau salah tulis\/hitung.<\/p>\r\n            <\/div>\r\n\r\n            <!-- Card 3: Pengungkapan Ketidakbenaran -->\r\n            <div class=\"card relative bg-white p-8 rounded-2xl shadow-lg\">\r\n                <div class=\"rate-badge\">1,41%<\/div>\r\n                <div class=\"flex items-center mb-4\">\r\n                    <div class=\"icon-bg p-3 rounded-full mr-4\">\r\n                        <i class=\"ph-bold ph-magnifying-glass text-3xl text-yellow-600\"><\/i>\r\n                    <\/div>\r\n                    <div>\r\n                        <h2 class=\"text-xl font-bold text-gray-800\">Pengungkapan Ketidakbenaran<\/h2>\r\n                        <p class=\"text-sm font-semibold text-gray-500\">Pasal 8 ayat (5)<\/p>\r\n                    <\/div>\r\n                <\/div>\r\n                <p class=\"text-gray-600 leading-relaxed\">Dikenakan atas pajak yang kurang dibayar akibat pengungkapan ketidakbenaran pengisian SPT setelah pemeriksaan, namun SKP belum diterbitkan.<\/p>\r\n            <\/div>\r\n\r\n            <!-- Card 4: Sanksi SKPKB -->\r\n            <div class=\"card relative bg-white p-8 rounded-2xl shadow-lg\">\r\n                <div class=\"rate-badge\">1,83%<\/div>\r\n                <div class=\"flex items-center mb-4\">\r\n                    <div class=\"icon-bg p-3 rounded-full mr-4\">\r\n                        <i class=\"ph-bold ph-warning-octagon text-3xl text-orange-600\"><\/i>\r\n                    <\/div>\r\n                    <div>\r\n                        <h2 class=\"text-xl font-bold text-gray-800\">Sanksi SKPKB<\/h2>\r\n                        <p class=\"text-sm font-semibold text-gray-500\">Pasal 13 ayat (2), (2a)<\/p>\r\n                    <\/div>\r\n                <\/div>\r\n                <p class=\"text-gray-600 leading-relaxed\">SKPKB terbit karena pajak kurang dibayar atau karena PKP menerima pengembalian pajak masukan atas kegiatan yang tidak berproduksi.<\/p>\r\n            <\/div>\r\n\r\n            <!-- Card 5: Tambahan Sanksi SKPKB -->\r\n            <div class=\"card relative bg-white p-8 rounded-2xl shadow-lg\">\r\n                <div class=\"rate-badge\">2,25%<\/div>\r\n                <div class=\"flex items-center mb-4\">\r\n                    <div class=\"icon-bg p-3 rounded-full mr-4\">\r\n                        <i class=\"ph-bold ph-scales text-3xl text-purple-600\"><\/i>\r\n                    <\/div>\r\n                    <div>\r\n                        <h2 class=\"text-xl font-bold text-gray-800\">Tambahan Sanksi SKPKB<\/h2>\r\n                        <p class=\"text-sm font-semibold text-gray-500\">Pasal 13 ayat (3b)<\/p>\r\n                    <\/div>\r\n                <\/div>\r\n                <ul class=\"text-gray-600 leading-relaxed list-disc list-inside space-y-2\">\r\n                    <li>SPT tidak disampaikan setelah ditegur.<\/li>\r\n                    <li>PPN\/PPnBM yang seharusnya tidak dikompensasikan.<\/li>\r\n                    <li>Tidak memenuhi kewajiban pembukuan\/pemeriksaan.<\/li>\r\n                <\/ul>\r\n            <\/div>\r\n            \r\n            <!-- Disclaimer Card -->\r\n            <div class=\"md:col-span-2 lg:col-span-1 card bg-gray-700 text-white p-8 rounded-2xl shadow-lg flex flex-col justify-center items-center text-center\">\r\n                 <i class=\"ph-bold ph-info text-5xl text-gray-400 mb-4\"><\/i>\r\n                <h3 class=\"text-lg font-bold mb-2\">Catatan Penting<\/h3>\r\n                <p class=\"text-gray-300 text-sm\">Infografis ini adalah ringkasan. Tarif sanksi bunga dapat berubah sesuai dengan suku bunga acuan BI. Selalu merujuk pada peraturan perpajakan terbaru untuk informasi yang akurat dan lengkap.<\/p>\r\n            <\/div>\r\n\r\n        <\/div>\r\n        \r\n        <!-- Footer -->\r\n        <footer class=\"text-center mt-16 text-gray-500 text-sm\">\r\n            <p>Dibuat berdasarkan data yang disediakan. &copy; 2025<\/p>\r\n        <\/footer>\r\n    <\/div>\r\n<\/body>\r\n<\/html>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Infografis Sanksi Administrasi Pajak Sanksi Administrasi Pajak Ringkasan pengenaan sanksi administrasi berupa bunga berdasarkan pasal dalam Ketentuan Umum dan Tata Cara Perpajakan (KUP) Berdasarkan KMK Nomor 2\/MK\/EF\/2025. 0,58% Bunga Penagihan Pasal 19 ayat (1), (2), (3) Dikenakan atas SKPKB\/SKPKB Tambahan dan surat lainnya yang menyebabkan utang pajak bertambah, serta atas angsuran atau penundaan pembayaran pajak. 1,00% Pembetulan &#038; Keterlambatan Pasal 8 (2, 2a), Pasal 9 (2a, 2b), Pasal 14 (3) Untuk kurang bayar akibat pembetulan SPT, keterlambatan penyetoran PPh, atau penerbitan STP karena PPh kurang\/tidak dibayar atau salah tulis\/hitung. 1,41% Pengungkapan Ketidakbenaran Pasal 8 ayat (5) Dikenakan atas pajak yang kurang dibayar akibat pengungkapan ketidakbenaran pengisian SPT setelah pemeriksaan, namun SKP belum diterbitkan. 1,83% Sanksi SKPKB Pasal 13 ayat (2), (2a) SKPKB terbit karena pajak kurang dibayar atau karena PKP menerima pengembalian pajak masukan atas kegiatan yang tidak berproduksi. 2,25% Tambahan Sanksi SKPKB Pasal 13 ayat (3b) SPT tidak disampaikan setelah ditegur. PPN\/PPnBM yang seharusnya tidak dikompensasikan. Tidak memenuhi kewajiban pembukuan\/pemeriksaan. Catatan Penting Infografis ini adalah ringkasan. Tarif sanksi bunga dapat berubah sesuai dengan suku bunga acuan BI. Selalu merujuk pada peraturan perpajakan terbaru untuk informasi yang akurat dan lengkap. Dibuat berdasarkan data yang disediakan. &copy; 2025<\/p>","protected":false},"author":1,"featured_media":594,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/posts\/612","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/comments?post=612"}],"version-history":[{"count":13,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/posts\/612\/revisions"}],"predecessor-version":[{"id":705,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/posts\/612\/revisions\/705"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/media\/594"}],"wp:attachment":[{"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/media?parent=612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/categories?post=612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agamanand.com\/id\/wp-json\/wp\/v2\/tags?post=612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}