INKRAH Law · KUP / Pajak · Undang-Undang No. 6 Tahun 1983

Article 12 — Tax Payable (Self-Assessment)

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Bahasa Indonesia

(1) Setiap Wajib Pajak wajib membayar pajak yang terutang sesuai dengan ketentuan peraturan perundang-undangan perpajakan, dengan tidak menggantungkan pada adanya surat ketetapan pajak.

(2) Jumlah pajak yang terutang menurut Surat Pemberitahuan yang disampaikan oleh Wajib Pajak adalah jumlah pajak yang terutang sesuai dengan ketentuan peraturan perundang-undangan perpajakan.

English (British)

(1) Every taxpayer must pay the tax payable in accordance with the tax legislation, without depending on the issuance of a tax assessment letter.

(2) The amount of tax payable according to the tax return filed by the taxpayer is the amount of tax payable in accordance with the tax legislation.