{"id":2678,"date":"2024-04-21T08:57:56","date_gmt":"2024-04-21T08:57:56","guid":{"rendered":"http:\/\/trusttaxconsultant.local\/?p=2678"},"modified":"2024-04-21T08:57:57","modified_gmt":"2024-04-21T08:57:57","slug":"kode-faktur-pajak-060","status":"publish","type":"post","link":"http:\/\/trusttaxconsultant.local\/kode-faktur-pajak-060.html","title":{"rendered":"Kode Faktur Pajak 060: Dasar Hukum &amp; Penggunaannya"},"content":{"rendered":"\n<p>Dalam sistem perpajakan di Indonesia, Kode Faktur Pajak (KFP) merupakan salah satu aspek penting yang digunakan untuk administrasi dan pelaporan perpajakan. Setiap kode memiliki penggunaan dan penerapan yang spesifik, termasuk Kode Faktur Pajak 060. Artikel ini akan membahas secara rinci tentang pengertian, dasar hukum, dan penggunaan Kode Faktur Pajak 060 dalam konteks perpajakan di Indonesia.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Pengertian Kode Faktur Pajak 060<\/h2>\n\n\n\n<p>Kode Faktur Pajak 060 adalah kode yang digunakan untuk mengidentifikasi jenis transaksi penyerahan Barang Kena Pajak (BKP) atau Jasa Kena Pajak (JKP) di mana Pajak Pertambahan Nilai (PPN)-nya dipungut oleh Pengusaha Kena Pajak (PKP) penjual yang menyerahkan BKP\/JKP. Artinya, ketika suatu transaksi penjualan BKP atau JKP terjadi dan PPN-nya dipungut oleh PKP penjual, maka Kode Faktur Pajak yang digunakan adalah 060.<\/p>\n\n\n\n<p><strong>Baca juga: <a href=\"https:\/\/trusttaxconsultant.id\/kode-faktur-pajak-050\">Dasar Hukum &amp; Penggunaan Kode Faktur Pajak 050<\/a><\/strong><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Dasar Hukum Kode Faktur Pajak 060<\/h2>\n\n\n\n<p>Dasar hukum penggunaan Kode Faktur Pajak 060 dapat ditemukan dalam Pasal 16E Undang-Undang Nomor 42 Tahun 2009 tentang Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah. Pasal ini mengatur mengenai penyerahan BKP atau JKP yang dikenai tarif PPN selain tarif umum sebesar 10% dan penyerahan BKP ke orang pribadi pemegang paspor luar negeri.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-ast-global-color-4-background-color has-background\">Anda menjadi jasa <a href=\"https:\/\/trusttaxconsultant.id\/konsultan-pajak-semarang\"><strong>konsultan pajak yang terpercaya di Semarang<\/strong><\/a>? TrustTaxConsultant.id adalah pilihan yang tepat! Dengan pengalaman dalam bidang perpajakan, kami siap membantu Anda mengoptimalkan penggunaan faktur pajak sesuai dengan Kode Faktur Pajak 060. Jadilah yang terdepan dalam ketaatan perpajakan dan manfaatkan layanan kami untuk memastikan kelancaran bisnis Anda. Hubungi TrustTaxConsultant.id sekarang dan temukan solusi perpajakan yang tepat untuk Anda!<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Penggunaan Kode Faktur Pajak 060<\/h2>\n\n\n\n<p>Penggunaan Kode Faktur Pajak 060 memiliki peran khusus dalam mengidentifikasi transaksi perpajakan tertentu di Indonesia. Kode ini digunakan untuk penyerahan Barang Kena Pajak (BKP) atau Jasa Kena Pajak (JKP) yang memiliki karakteristik tertentu dalam pengenaan Pajak Pertambahan Nilai (PPN).<\/p>\n\n\n\n<ul>\n<li><strong>Penyerahan dengan Tarif PPN Selain 10%<\/strong><br>Kode Faktur Pajak 060 digunakan untuk penyerahan BKP atau JKP yang dikenai tarif PPN selain tarif umum sebesar 10%. Misalnya, penyerahan BKP yang dikenai tarif PPN sebesar 5% atau 15%.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penyerahan Hasil Tembakau<\/strong><br>Kode ini juga digunakan untuk penyerahan hasil tembakau dalam negeri oleh pengusaha pabrik hasil tembakau atau hasil tembakau yang dibuat di luar negeri oleh importir hasil tembakau, sesuai dengan ketentuan yang diatur dalam Keputusan Menteri Keuangan No. 62\/KMK.03\/2002.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penyerahan BKP kepada Orang Pribadi Pemegang Paspor Luar Negeri<\/strong><br>PKP toko retail yang ditunjuk sebagai penerbit Faktur Pajak khusus menggunakan kode 060 untuk penyerahan BKP kepada orang pribadi pemegang paspor luar negeri. PKP retail yang tidak ditunjuk menggunakan kode 010.<\/li>\n<\/ul>\n\n\n\n<p><strong>Baca juga: <a href=\"https:\/\/trusttaxconsultant.id\/pph-24\">Tarif &amp; Contoh Cara Hitung PPh 24<\/a><\/strong><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Kesimpulan<\/strong><\/p>\n\n\n\n<p>Kode Faktur Pajak 060 memiliki peran penting dalam pelaporan dan administrasi perpajakan di Indonesia. Dengan dasar hukum yang jelas, penggunaan kode ini terkait dengan penyerahan BKP atau JKP yang dikenai tarif PPN selain 10%, penyerahan hasil tembakau, dan penyerahan BKP kepada orang pribadi pemegang paspor luar negeri. Pemahaman yang baik mengenai pengertian, dasar hukum, dan penggunaan Kode Faktur Pajak 060 akan membantu pengusaha dan PKP dalam menjalankan kewajiban perpajakannya dengan benar sesuai dengan ketentuan yang berlaku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dalam sistem perpajakan di Indonesia, Kode Faktur Pajak (KFP) merupakan salah satu aspek penting yang digunakan untuk administrasi dan pelaporan perpajakan. Setiap kode memiliki penggunaan dan penerapan yang spesifik, termasuk Kode Faktur Pajak 060. Artikel ini akan membahas secara rinci tentang pengertian, dasar hukum, dan penggunaan Kode Faktur Pajak 060 dalam konteks perpajakan di Indonesia. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2576,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[45],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kode Faktur Pajak 060: Dasar Hukum &amp; Penggunaannya<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/trusttaxconsultant.local\/kode-faktur-pajak-060.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kode Faktur Pajak 060: Dasar Hukum &amp; Penggunaannya\" \/>\n<meta property=\"og:description\" content=\"Dalam sistem perpajakan di Indonesia, Kode Faktur Pajak (KFP) merupakan salah satu aspek penting yang digunakan untuk administrasi dan pelaporan perpajakan. 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