General Provisions and Tax Procedures

Ketentuan Umum dan Tata Cara Perpajakan (KUP)

Undang-Undang No. 6 Tahun 1983

UU No. 6 Tahun 1983 (KUP), diubah terakhir dengan UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP).

Bahasa Indonesia

Key Subject Matter

UU No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP), diperbarui terakhir melalui UU No. 7 Tahun 2021 (HPP), mengatur hak dan kewajiban wajib pajak, pemungutan, pemeriksaan, sanksi, dan sengketa pajak.

English (British)

Key Subject Matter

Law No. 6 of 1983 on General Provisions and Tax Procedures (KUP), last updated by Law No. 7 of 2021 (Harmonisation of Tax Regulations), sets out taxpayers' rights and duties, collection, audit, sanctions and tax disputes.

INKRAH Note

The KUP is the procedural tax law; read it together with the substantive tax statutes (income tax, VAT) and their implementing rules.

Disclaimer: INKRAH Law reproduces the text of legislation for information and educational purposes only, and covers solely statutes made by the legislative and executive branches. The text may contain typographical or translation errors; always verify its authenticity and official version at the JDIH (official legal-documentation portal) of the relevant executive or legislative institution. To confirm whether a regulation is still in force, please visit the relevant institution's official website, and take note of any judicial review granted by the Supreme Court (MA) or the Constitutional Court (MK). English and other foreign translations here are unofficial.

Article by Article

Ketentuan Umum

Article 1 — Definition of Tax

Bahasa Indonesia

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat.

English (British)

Tax is a compulsory contribution to the State owed by an individual or entity, enforceable under law, without direct reward, used for the needs of the State for the greatest prosperity of the people.