Tax Administrative Sanctions
Tax Administrative Sanctions are penalties imposed on taxpayers who violate tax administrative provisions, consisting of fines, interest, and surcharges. Governed by Articles 7-15 of UU KUP. Types: Fines (e.g., Rp 100,000 for late individual return; Rp 1,000,000 for corporate; 2% of DPP for non-compliant e-Faktur); Interest (2% per month on late tax payments, max 24 months per Article 9 paragraph 2b UU KUP); Surcharges (50% or 100% of underpaid tax depending on circumstances). Criminal sanctions are separate and regulated differently.
This article is for education, not tax advice.
Example
CV Barokah is 3 months late paying Rp 50 million PPh Badan. Interest penalty = 2% x 3 months x Rp 50 million = Rp 3 million. Total due = Rp 53 million.
Source: Articles 7-15 UU KUP No. 28/2007
Related terms