{"id":369,"date":"2014-08-27T01:17:19","date_gmt":"2014-08-26T17:17:19","guid":{"rendered":"https:\/\/irwanto.net\/blog\/?p=369"},"modified":"2014-08-27T01:17:19","modified_gmt":"2014-08-26T17:17:19","slug":"faktur-pajak-elektronik-e-faktur-2014","status":"publish","type":"post","link":"https:\/\/irwanto.net\/blog\/faktur-pajak-elektronik-e-faktur-2014-369.html","title":{"rendered":"Faktur Pajak Elektronik e-faktur 2014"},"content":{"rendered":"

 
\nMulai\u00a02014,\u00a0Berlaku\u00a0Faktur\u00a0Pajak\u00a0Elektronik
\nMenteri\u00a0Keuangan\u00a0(Menkeu)\u00a0telah\u00a0menerbitkan\u00a0Peraturan\u00a0Menteri\u00a0Keuangan\u00a0(PMK)\u00a0Nomor\u00a0151\/PMK.011\/2013\u00a0tanggal\u00a011\u00a0November\u00a02013\u00a0tentang\u00a0Tata\u00a0Cara\u00a0Pembuatan\u00a0dan\u00a0Tata\u00a0Cara\u00a0Pembetulan\u00a0atau\u00a0Penggantian\u00a0Faktur\u00a0Pajak.\u00a0Dalam\u00a0PMK\u00a0tersebut\u00a0diatur\u00a0bahwa\u00a0Faktur\u00a0Pajak\u00a0terdiri\u00a0dari\u00a0Faktur\u00a0Pajak\u00a0berbentuk\u00a0elektronik\u00a0(e-Faktur\u00a0Pajak)\u00a0dan\u00a0Faktur\u00a0Pajak\u00a0berbentuk\u00a0kertas\u00a0(hardcopy).<\/p>\n

E-Faktur\u00a0Pajak\u00a0merupakan\u00a0Faktur\u00a0Pajak\u00a0sebagai\u00a0bukti\u00a0pungutan\u00a0PPN\u00a0yang\u00a0dibuat\u00a0oleh\u00a0Pengusaha\u00a0Kena\u00a0Pajak\u00a0(PKP)\u00a0secara\u00a0elektronik\u00a0yang\u00a0tata\u00a0caranya\u00a0diatur\u00a0dalam\u00a0Peraturan\u00a0Direktur\u00a0Jenderal\u00a0Pajak.\u00a0Bentuk\u00a0e-Faktur\u00a0Pajak\u00a0berupa\u00a0dokumen\u00a0elektronik\u00a0yang\u00a0dapat\u00a0dicetak\u00a0(di-print)\u00a0dalam\u00a0bentuk\u00a0kertas\u00a0atau\u00a0dalam\u00a0bentuk\u00a0file\u00a0pdf.<\/p>\n

Tujuan\u00a0diterapkannya\u00a0e-Faktur\u00a0Pajak\u00a0adalah\u00a0untuk\u00a0memberikan\u00a0kemudahan\u00a0kepada\u00a0PKP\u00a0daiam\u00a0membuat\u00a0Faktur\u00a0Pajak\u00a0dengan\u00a0menggunakan\u00a0dan\u00a0memanfaatkan\u00a0teknologi\u00a0informasi,\u00a0antara\u00a0lain<\/p>\n

(i)\u00a0tanda\u00a0tangan\u00a0basah\u00a0digantikan\u00a0dengan\u00a0tanda\u00a0tangan\u00a0&\u00a0ektronik<\/p>\n

(ii)\u00a0e-Faktur\u00a0Pajak\u00a0tidak\u00a0diharuskan\u00a0untuk\u00a0dicetak\u00a0sehingga\u00a0mengurangi\u00a0biaya\u00a0kertas,\u00a0biaya\u00a0cetak,\u00a0dan\u00a0biaya\u00a0penyimpanan\u00a0(clericall\u00a0\/\u00a0administration\u00a0cost)<\/p>\n

(iii)\u00a0aplikasi\u00a0e-Faktur\u00a0Pajak\u00a0satu\u00a0kesatuan\u00a0dengan\u00a0apiikasi\u00a0e-SPT,\u00a0sehingga\u00a0lebih\u00a0memudahkan\u00a0pelaporan\u00a0SPT\u00a0Masa\u00a0PPN:\u00a0dan<\/p>\n

(iv)\u00a0permintaan\u00a0Nomor\u00a0Seri\u00a0Faktur\u00a0Pajak\u00a0disediakan\u00a0secara\u00a0online\u00a0via\u00a0website\u00a0Direktorat\u00a0Jenderal\u00a0Pajak\u00a0(DJP),\u00a0sehingga\u00a0tidak\u00a0perlu\u00a0lagi\u00a0datang\u00a0ke\u00a0KPP.<\/p>\n

Sedangkan\u00a0bagi\u00a0DJP,\u00a0penerapan\u00a0e-Faktur\u00a0Pajak\u00a0meningkatkan\u00a0validitas\u00a0Faktur\u00a0Pajak\u00a0sekaligus\u00a0berfungsi\u00a0sebagai\u00a0collecting\u00a0data\u00a0penyerahan\u00a0BKP\/JKP\u00a0melalui\u00a0mekanisrne\u00a0PKP\u00a0diwajibkan\u00a0mengirimkan\u00a0seluruh\u00a0data\u00a0keterangan\u00a0Faktur\u00a0Pajak\u00a0ke\u00a0sistem\u00a0DJP\u00a0untuk\u00a0mendapatkan\u00a0persetujuan\u00a0dari\u00a0DJP\u00a0(approval),\u00a0E-Faktur\u00a0Pajak\u00a0tanpa\u00a0approval\u00a0dari\u00a0DJP\u00a0bukan\u00a0merupakan\u00a0Faktur\u00a0Pajak.\u00a0Selanjutnya,\u00a0DJP\u00a0membangun\u00a0channeling\u00a0e-Faktur\u00a0Pajak\u00a0dalam\u00a0beberapa\u00a0tahap,\u00a0yaitu:<\/p>\n

(i)\u00a0Tahap\u00a0pertama\u00a0berupa\u00a0client\u00a0application.\u00a0PKP\u00a0membuat\u00a0Faktur\u00a0Pajak\u00a0melalui\u00a0aplikasi\u00a0yang\u00a0diberikan\u00a0DJP\u00a0dan\u00a0di\u00a0PC\u00a0mikik\u00a0PKP,\u00a0dimana\u00a0datanya\u00a0akan\u00a0disinkronkan\u00a0ke\u00a0sistem\u00a0yang\u00a0ada\u00a0di\u00a0DJP;<\/p>\n

(ii)\u00a0Tahap\u00a0kedua\u00a0berupa\u00a0website\u00a0application.\u00a0PKP\u00a0membuat\u00a0Faktur\u00a0Pajak\u00a0dengan\u00a0masuk\u00a0ke\u00a0website\u00a0DJP\u00a0dan\u00a0mengisi\u00a0Faktur\u00a0Pajak\u00a0di\u00a0website\u00a0tersebut;<\/p>\n

(iii)\u00a0Tahap\u00a0ketiga\u00a0berupa\u00a0host\u00a0to\u00a0host\u00a0system.\u00a0PKP\u00a0membuat\u00a0Faktur\u00a0Pajak\u00a0melalui\u00a0sistem\u00a0apilikasi\u00a0yang\u00a0dimiliki\u00a0PKP,\u00a0kemudian\u00a0data\u00a0tersebut\u00a0dikirimkan\u00a0ke\u00a0sistem\u00a0DJP\u00a0dengan\u00a0menggunakan\u00a0protocol\u00a0atau\u00a0messaging\u00a0standard\u00a0yang\u00a0disepakati\u00a0bersama.\u00a0PKP\u00a0yang\u00a0diwajibkan\u00a0membuat\u00a0e-Faktur\u00a0Pajak\u00a0akan\u00a0ditentukan\u00a0oleh\u00a0DJP\u00a0dengan\u00a0tahapan\u00a0sebagai\u00a0berikut:<\/p>\n

(i)\u00a0Tahap\u00a0pertama\u00a0diberlakukan\u00a01\u00a0Jull\u00a02014\u00a0untuk\u00a0PKP\u00a0tertentu\u00a0yang\u00a0dikukuhkan\u00a0di\u00a0KPP\u00a0di\u00a0lingkungan\u00a0Kanwil\u00a0DJP\u00a0Wajib\u00a0Pajak\u00a0Besar,\u00a0KPP\u00a0di\u00a0lingkungan\u00a0Kanwil\u00a0DJP\u00a0Jakarta\u00a0Khusus,\u00a0dan\u00a0KPP\u00a0Madya\u00a0di\u00a0Jakarta;<\/p>\n

(ii)\u00a0Tahap\u00a0kedua\u00a0diberlakukan\u00a01\u00a0Juli\u00a02015\u00a0untuk\u00a0PKP\u00a0yang\u00a0dikukuhkan\u00a0di\u00a0KPP\u00a0di\u00a0Puiau\u00a0Jawa\u00a0dan\u00a0Bali;<\/p>\n

(iii)\u00a0Tahap\u00a0ketiga\u00a0diberlakukan\u00a01\u00a0Juli\u00a02016\u00a0untuk\u00a0PKP\u00a0secara\u00a0keseluruhan.<\/p>\n

Dalam\u00a0rangka\u00a0persiapan\u00a0implementasi\u00a0e-faktur\u00a0pajak,\u00a0DJP\u00a0terlebih\u00a0dahulu\u00a0melakukan\u00a0rangkaian\u00a0testing\u00a0aplikasi\u00a0yang\u00a0telah\u00a0dilakukan\u00a0pada\u00a0bulan\u00a0November\u00a0–\u00a0Desember\u00a02013\u00a0dan\u00a0piloting\u00a0yang\u00a0akan\u00a0dilakukan\u00a0pada\u00a0bulan\u00a0Januari\u00a0–\u00a0Juni\u00a02014.\u00a0Selain\u00a0itm\u00a0sebagai\u00a0pelaksanaan\u00a0PMK\u00a0Nomor\u00a0151\/PMK.03\/2013,\u00a0DJP\u00a0akan\u00a0menerbitkan\u00a0peraturan\u00a0direktur\u00a0jenderal\u00a0pajak\u00a0yang\u00a0mengatur\u00a0mengenai\u00a0tata\u00a0cara\u00a0pembuatan\u00a0e-faktur\u00a0pajak.<\/p>\n

Ketentuan\u00a0mengenai\u00a0tata\u00a0cara\u00a0pembuatan\u00a0dan\u00a0tata\u00a0cara\u00a0pembetulan\u00a0atau\u00a0penggantian\u00a0faktur\u00a0pajak\u00a0sebelumnya\u00a0telah\u00a0diatur\u00a0dalam\u00a0PMK\u00a0Nomor\u00a084\/PMK.03\/2012.<\/p>\n

Terhitung\u00a0berlakunya\u00a0ketentuan\u00a0yang\u00a0baru,\u00a0ketentuan\u00a0lama\u00a0dicabut\u00a0dan\u00a0dinyatakan\u00a0tidak\u00a0berlaku.\u00a0Sedangkan\u00a0peraturan\u00a0pelaksanaan\u00a0dari\u00a0PMK\u00a0Nomor\u00a084\u00a0Tahun\u00a02012\u00a0dinyatakan\u00a0masih\u00a0tetap\u00a0berlaku\u00a0sepanjang\u00a0tidak\u00a0bertentangan\u00a0dengan\u00a0PMK\u00a0Nomor\u00a0151\u00a0tahun\u00a02013\u00a0dan\/atau\u00a0belum\u00a0diatur\u00a0dengan\u00a0peraturan\u00a0pelaksanaan\u00a0yang\u00a0baru.<\/p>\n

Informasi\u00a0lebih\u00a0lengkap\u00a0mengenai\u00a0PMK\u00a0Nomor\u00a0151\/PMK.011\/2013\u00a0tentang\u00a0tata\u00a0cara\u00a0pembuatan\u00a0dan\u00a0tata\u00a0cara\u00a0pembetulan\u00a0atau\u00a0penggantian\u00a0faktur\u00a0pajak\u00a0dapat\u00a0dilihat\u00a0di\u00a0www.kemenkeu.go.id<\/p>\n

Contoh tampilan e-faktur pajak 2014<\/strong><\/span><\/p>\n

\"lamp<\/a><\/p>\n

aplikasi gratis, aplikasi pajak gratis, aplikasi pajak e-faktur<\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

  Mulai\u00a02014,\u00a0Berlaku\u00a0Faktur\u00a0Pajak\u00a0Elektronik Menteri\u00a0Keuangan\u00a0(Menkeu)\u00a0telah\u00a0menerbitkan\u00a0Peraturan\u00a0Menteri\u00a0Keuangan\u00a0(PMK)\u00a0Nomor\u00a0151\/PMK.011\/2013\u00a0tanggal\u00a011\u00a0November\u00a02013\u00a0tentang\u00a0Tata\u00a0Cara\u00a0Pembuatan\u00a0dan\u00a0Tata\u00a0Cara\u00a0Pembetulan\u00a0atau\u00a0Penggantian\u00a0Faktur\u00a0Pajak.\u00a0Dalam\u00a0PMK\u00a0tersebut\u00a0diatur\u00a0bahwa\u00a0Faktur\u00a0Pajak\u00a0terdiri\u00a0dari\u00a0Faktur\u00a0Pajak\u00a0berbentuk\u00a0elektronik\u00a0(e-Faktur\u00a0Pajak)\u00a0dan\u00a0Faktur\u00a0Pajak\u00a0berbentuk\u00a0kertas\u00a0(hardcopy). E-Faktur\u00a0Pajak\u00a0merupakan\u00a0Faktur\u00a0Pajak\u00a0sebagai\u00a0bukti\u00a0pungutan\u00a0PPN\u00a0yang\u00a0dibuat\u00a0oleh\u00a0Pengusaha\u00a0Kena\u00a0Pajak\u00a0(PKP)\u00a0secara\u00a0elektronik\u00a0yang\u00a0tata\u00a0caranya\u00a0diatur\u00a0dalam\u00a0Peraturan\u00a0Direktur\u00a0Jenderal\u00a0Pajak.\u00a0Bentuk\u00a0e-Faktur\u00a0Pajak\u00a0berupa\u00a0dokumen\u00a0elektronik\u00a0yang\u00a0dapat\u00a0dicetak\u00a0(di-print)\u00a0dalam\u00a0bentuk\u00a0kertas\u00a0atau\u00a0dalam\u00a0bentuk\u00a0file\u00a0pdf. Tujuan\u00a0diterapkannya\u00a0e-Faktur\u00a0Pajak\u00a0adalah\u00a0untuk\u00a0memberikan\u00a0kemudahan\u00a0kepada\u00a0PKP\u00a0daiam\u00a0membuat\u00a0Faktur\u00a0Pajak\u00a0dengan\u00a0menggunakan\u00a0dan\u00a0memanfaatkan\u00a0teknologi\u00a0informasi,\u00a0antara\u00a0lain (i)\u00a0tanda\u00a0tangan\u00a0basah\u00a0digantikan\u00a0dengan\u00a0tanda\u00a0tangan\u00a0&\u00a0ektronik (ii)\u00a0e-Faktur\u00a0Pajak\u00a0tidak\u00a0diharuskan\u00a0untuk\u00a0dicetak\u00a0sehingga\u00a0mengurangi\u00a0biaya\u00a0kertas,\u00a0biaya\u00a0cetak,\u00a0dan\u00a0biaya\u00a0penyimpanan\u00a0(clericall\u00a0\/\u00a0administration\u00a0cost) (iii)\u00a0aplikasi\u00a0e-Faktur\u00a0Pajak\u00a0satu\u00a0kesatuan\u00a0dengan\u00a0apiikasi\u00a0e-SPT,\u00a0sehingga\u00a0lebih\u00a0memudahkan\u00a0pelaporan\u00a0SPT\u00a0Masa\u00a0PPN:\u00a0dan (iv)\u00a0permintaan\u00a0Nomor\u00a0Seri\u00a0Faktur\u00a0Pajak\u00a0disediakan\u00a0secara\u00a0online\u00a0via\u00a0website\u00a0Direktorat\u00a0Jenderal\u00a0Pajak\u00a0(DJP),\u00a0sehingga\u00a0tidak\u00a0perlu\u00a0lagi\u00a0datang\u00a0ke\u00a0KPP. Sedangkan\u00a0bagi\u00a0DJP,\u00a0penerapan\u00a0e-Faktur\u00a0Pajak\u00a0meningkatkan\u00a0validitas\u00a0Faktur\u00a0Pajak\u00a0sekaligus\u00a0berfungsi\u00a0sebagai\u00a0collecting\u00a0data\u00a0penyerahan\u00a0BKP\/JKP\u00a0melalui\u00a0mekanisrne\u00a0PKP\u00a0diwajibkan\u00a0mengirimkan\u00a0seluruh\u00a0data\u00a0keterangan\u00a0Faktur\u00a0Pajak\u00a0ke\u00a0sistem\u00a0DJP\u00a0untuk\u00a0mendapatkan\u00a0persetujuan\u00a0dari\u00a0DJP\u00a0(approval),\u00a0E-Faktur\u00a0Pajak\u00a0tanpa\u00a0approval\u00a0dari\u00a0DJP\u00a0bukan\u00a0merupakan\u00a0Faktur\u00a0Pajak.\u00a0Selanjutnya,\u00a0DJP\u00a0membangun\u00a0channeling\u00a0e-Faktur\u00a0Pajak\u00a0dalam\u00a0beberapa\u00a0tahap,\u00a0yaitu: (i)\u00a0Tahap\u00a0pertama\u00a0berupa\u00a0client\u00a0application.\u00a0PKP\u00a0membuat\u00a0Faktur\u00a0Pajak\u00a0melalui\u00a0aplikasi\u00a0yang\u00a0diberikan\u00a0DJP\u00a0dan\u00a0di\u00a0PC\u00a0mikik\u00a0PKP,\u00a0dimana\u00a0datanya\u00a0akan\u00a0disinkronkan\u00a0ke\u00a0sistem\u00a0yang\u00a0ada\u00a0di\u00a0DJP; (ii)\u00a0Tahap\u00a0kedua\u00a0berupa\u00a0website\u00a0application.\u00a0PKP\u00a0membuat\u00a0Faktur\u00a0Pajak\u00a0dengan\u00a0masuk\u00a0ke\u00a0website\u00a0DJP\u00a0dan\u00a0mengisi\u00a0Faktur\u00a0Pajak\u00a0di\u00a0website\u00a0tersebut; (iii)\u00a0Tahap\u00a0ketiga\u00a0berupa\u00a0host\u00a0to\u00a0host\u00a0system.\u00a0PKP\u00a0membuat\u00a0Faktur\u00a0Pajak\u00a0melalui\u00a0sistem\u00a0apilikasi\u00a0yang\u00a0dimiliki\u00a0PKP,\u00a0kemudian\u00a0data\u00a0tersebut\u00a0dikirimkan\u00a0ke\u00a0sistem\u00a0DJP\u00a0dengan\u00a0menggunakan\u00a0protocol\u00a0atau\u00a0messaging\u00a0standard\u00a0yang\u00a0disepakati\u00a0bersama.\u00a0PKP\u00a0yang\u00a0diwajibkan\u00a0membuat\u00a0e-Faktur\u00a0Pajak\u00a0akan\u00a0ditentukan\u00a0oleh\u00a0DJP\u00a0dengan\u00a0tahapan\u00a0sebagai\u00a0berikut: (i)\u00a0Tahap\u00a0pertama\u00a0diberlakukan\u00a01\u00a0Jull\u00a02014\u00a0untuk\u00a0PKP\u00a0tertentu\u00a0yang\u00a0dikukuhkan\u00a0di\u00a0KPP\u00a0di\u00a0lingkungan\u00a0Kanwil\u00a0DJP\u00a0Wajib\u00a0Pajak\u00a0Besar,\u00a0KPP\u00a0di\u00a0lingkungan\u00a0Kanwil\u00a0DJP\u00a0Jakarta\u00a0Khusus,\u00a0dan\u00a0KPP\u00a0Madya\u00a0di\u00a0Jakarta; (ii)\u00a0Tahap\u00a0kedua\u00a0diberlakukan\u00a01\u00a0Juli\u00a02015\u00a0untuk\u00a0PKP\u00a0yang\u00a0dikukuhkan\u00a0di\u00a0KPP\u00a0di\u00a0Puiau\u00a0Jawa\u00a0dan\u00a0Bali; (iii)\u00a0Tahap\u00a0ketiga\u00a0diberlakukan\u00a01\u00a0Juli\u00a02016\u00a0untuk\u00a0PKP\u00a0secara\u00a0keseluruhan. Dalam\u00a0rangka\u00a0persiapan\u00a0implementasi\u00a0e-faktur\u00a0pajak,\u00a0DJP\u00a0terlebih\u00a0dahulu\u00a0melakukan\u00a0rangkaian\u00a0testing\u00a0aplikasi\u00a0yang\u00a0telah\u00a0dilakukan\u00a0pada\u00a0bulan\u00a0November\u00a0–\u00a0Desember\u00a02013\u00a0dan\u00a0piloting\u00a0yang\u00a0akan\u00a0dilakukan\u00a0pada\u00a0bulan\u00a0Januari\u00a0–\u00a0Juni\u00a02014.\u00a0Selain\u00a0itm\u00a0sebagai\u00a0pelaksanaan\u00a0PMK\u00a0Nomor\u00a0151\/PMK.03\/2013,\u00a0DJP\u00a0akan\u00a0menerbitkan\u00a0peraturan\u00a0direktur\u00a0jenderal\u00a0pajak\u00a0yang\u00a0mengatur\u00a0mengenai\u00a0tata\u00a0cara\u00a0pembuatan\u00a0e-faktur\u00a0pajak. Ketentuan\u00a0mengenai\u00a0tata\u00a0cara\u00a0pembuatan\u00a0dan\u00a0tata\u00a0cara\u00a0pembetulan\u00a0atau\u00a0penggantian\u00a0faktur\u00a0pajak\u00a0sebelumnya\u00a0telah\u00a0diatur\u00a0dalam\u00a0PMK\u00a0Nomor\u00a084\/PMK.03\/2012. 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