{"id":2720,"date":"2024-05-19T09:55:21","date_gmt":"2024-05-19T09:55:21","guid":{"rendered":"http:\/\/trusttaxconsultant.local\/?p=2720"},"modified":"2024-05-19T09:55:21","modified_gmt":"2024-05-19T09:55:21","slug":"nppkp","status":"publish","type":"post","link":"http:\/\/trusttaxconsultant.local\/nppkp.html","title":{"rendered":"Apa itu NPPKP?"},"content":{"rendered":"\n<p>Nomor Pengukuhan PKP (NPPKP) merupakan hal yang penting dalam dunia perpajakan di Indonesia. Artikel ini akan membahas secara mendalam mengenai NPPKP, mulai dari pengertian hingga proses pengajuannya, serta pentingnya NPPKP bagi pengusaha dan pemerintah.<\/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 NPPKP<\/h2>\n\n\n\n<p>Nomor Pengukuhan PKP (NPPKP) adalah nomor identitas yang diberikan kepada Pengusaha Kena Pajak (PKP) saat dikukuhkan sebagai PKP lewat surat pengukuhan PKP. NPPKP menandakan bahwa PKP tersebut secara resmi diakui sebagai PKP oleh pemerintah dan harus mematuhi kewajiban perpajakan yang berlaku.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dasar Hukum NPPKP<\/h2>\n\n\n\n<p>Dasar hukum yang mengatur tentang NPPKP adalah:<\/p>\n\n\n\n<ul>\n<li><strong>Undang-Undang Nomor 42 Tahun 2009<\/strong> tentang Perubahan Ketiga atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah (UU PPN dan PPnBM).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong><a href=\"https:\/\/jdih.kemenkeu.go.id\/fulltext\/2013\/197~PMK.03~2013Per.HTM\">Peraturan Menteri Keuangan (PMK) Nomor 197\/PMK.03\/2013<\/a><\/strong> tentang Tata Cara Pengukuhan Pengusaha Kena Pajak, Pencabutan Pengukuhan, dan Penghapusan NPWP.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Peraturan Direktur Jenderal Pajak Nomor PER-20\/PJ\/2013<\/strong> tentang Tata Cara Pendaftaran Wajib Pajak dan Pengukuhan Pengusaha Kena Pajak.<\/li>\n<\/ul>\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\">Perbedaan dengan NPWP<\/h2>\n\n\n\n<p>Meskipun sama-sama berfungsi sebagai identitas perpajakan, NPPKP berbeda dengan Nomor Pokok Wajib Pajak (NPWP). NPWP adalah identitas wajib pajak, baik pribadi maupun badan, sementara NPPKP lebih menekankan pada identitas wajib pajak perorangan atau badan yang terikat pada kewajiban perpajakan untuk PKP.<\/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\">Fungsi NPPKP<\/h2>\n\n\n\n<p>NPPKP memiliki beberapa fungsi penting, antara lain:<\/p>\n\n\n\n<ul>\n<li><strong>Identitas PKP<\/strong><br>NPPKP digunakan sebagai identitas resmi bagi PKP.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penanda Hak dan Kewajiban<\/strong><br>NPPKP menunjukkan bahwa PKP memiliki hak dan kewajiban dalam melakukan transaksi yang terkait dengan Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pengawasan Administrasi<\/strong><br>NPPKP juga digunakan untuk memantau administrasi perpajakan yang dilakukan oleh PKP.<\/li>\n<\/ul>\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\">Kewajiban yang Melekat<\/h2>\n\n\n\n<p>Dengan memiliki NPPKP, PKP memiliki beberapa kewajiban, antara lain:<\/p>\n\n\n\n<ul>\n<li><strong>Memungut Pajak yang Terutang<\/strong><br>PKP harus memungut pajak yang terutang dari pelanggan atau pihak lain yang melakukan transaksi dengan PKP.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Menyetorkan PPN dan PPnBM<\/strong><br>PKP harus menyetorkan PPN yang masih harus dibayar jika pajak keluaran lebih besar dari pada pajak masukan yang dapat dikreditkan, serta menyetorkan PPnBM yang terutang.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Melaporkan Pemungutan, Penyetoran, dan Penghitungan Pajak<\/strong><br>PKP harus melaporkan pemungutan, penyetoran, dan penghitungan pajaknya paling lambat akhir bulan berikutnya setelah transaksi dilakukan.<\/li>\n<\/ul>\n\n\n\n<p><strong>Baca selengkapnya di <a href=\"https:\/\/trusttaxconsultant.id\/hak-kewajiban-pkp\">Hak &amp; Kewajiban PKP atas PPN<\/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\">Syarat Mendapatkan NPPKP<\/h2>\n\n\n\n<p>Untuk mendapatkan NPPKP, PKP harus memenuhi beberapa syarat, di antaranya:<\/p>\n\n\n\n<ul>\n<li><strong>Omzet atau Peredaran Bruto Usaha<\/strong><br>PKP harus memiliki omzet atau peredaran bruto usaha satu tahun sebesar Rp4,8 miliar.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Dokumen Pendukung<\/strong><br>PKP harus melampirkan dokumen pendukung seperti fotokopi KTP, surat izin usaha, dan surat keterangan tempat usaha.<\/li>\n<\/ul>\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\">Proses Pengajuan<\/h2>\n\n\n\n<p>Proses pengajuan NPPKP meliputi beberapa langkah, antara lain:<\/p>\n\n\n\n<ul>\n<li><strong>Pengumpulan Dokumen<\/strong><br>PKP harus mengumpulkan dokumen yang diperlukan seperti fotokopi KTP, surat izin usaha, dan surat keterangan tempat usaha.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pengajuan ke Kantor Pelayanan Pajak<\/strong><br>PKP mengajukan permohonan pengukuhan PKP untuk mendapatkan surat pengukuhan dan NPPKP.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Survey<\/strong><br>Kantor Pelayanan Pajak akan melakukan survey terkait usaha PKP.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Keputusan<\/strong><br>Keputusan akan diberikan oleh KPP atau <a href=\"https:\/\/pertapsi.or.id\/apa-itu-kp2kp\">KP2KP<\/a> dalam waktu 5 hari kerja setelah pengajuan dilakukan. Jika diterima, PKP akan menerima surat pengukuhan PKP beserta NPPKP.<\/li>\n<\/ul>\n\n\n\n<p><strong>Baca selengkapnya di <a href=\"https:\/\/trusttaxconsultant.id\/pengajuan-pkp\">Cara &amp; Syarat Pengajuan PKP yang Harus Dipenuhi<\/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\">Pentingnya NPPKP<\/h2>\n\n\n\n<p>NPPKP sangat penting bagi PKP dan pemerintah, antara lain:<\/p>\n\n\n\n<ul>\n<li><strong>Kepatuhan Perpajakan<\/strong><br>NPPKP menandakan bahwa PKP telah memenuhi syarat dan kewajiban perpajakan yang berlaku.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pemantauan Pemerintah<\/strong><br>NPPKP digunakan oleh pemerintah untuk memantau aktivitas perpajakan yang dilakukan oleh PKP.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Perlindungan Hukum<\/strong><br>NPPKP juga memberikan perlindungan hukum bagi PKP jika terjadi sengketa perpajakan.<\/li>\n<\/ul>\n\n\n\n<p>Dengan demikian, NPPKP memiliki peran yang sangat penting dalam dunia perpajakan di Indonesia. PKP harus memahami pentingnya NPPKP dan memastikan bahwa mereka memenuhi syarat untuk mendapatkannya serta mematuhi kewajiban perpajakan yang berlaku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nomor Pengukuhan PKP (NPPKP) merupakan hal yang penting dalam dunia perpajakan di Indonesia. Artikel ini akan membahas secara mendalam mengenai NPPKP, mulai dari pengertian hingga proses pengajuannya, serta pentingnya NPPKP bagi pengusaha dan pemerintah. Pengertian NPPKP Nomor Pengukuhan PKP (NPPKP) adalah nomor identitas yang diberikan kepada Pengusaha Kena Pajak (PKP) saat dikukuhkan sebagai PKP lewat [&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":[47],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Apa itu NPPKP?<\/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\/nppkp.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apa itu NPPKP?\" \/>\n<meta property=\"og:description\" content=\"Nomor Pengukuhan PKP (NPPKP) merupakan hal yang penting dalam dunia perpajakan di Indonesia. 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Prasetiawan","author_link":"http:\/\/trusttaxconsultant.local\/author\/admin\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"http:\/\/trusttaxconsultant.local\/category\/umum\/\" rel=\"category tag\">Umum<\/a>","rttpg_excerpt":"Nomor Pengukuhan PKP (NPPKP) merupakan hal yang penting dalam dunia perpajakan di Indonesia. Artikel ini akan membahas secara mendalam mengenai NPPKP, mulai dari pengertian hingga proses pengajuannya, serta pentingnya NPPKP bagi pengusaha dan pemerintah. Pengertian NPPKP Nomor Pengukuhan PKP (NPPKP) adalah nomor identitas yang diberikan kepada Pengusaha Kena Pajak (PKP) saat dikukuhkan sebagai PKP lewat&hellip;","_links":{"self":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts\/2720"}],"collection":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/comments?post=2720"}],"version-history":[{"count":1,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts\/2720\/revisions"}],"predecessor-version":[{"id":2721,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts\/2720\/revisions\/2721"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/media\/2576"}],"wp:attachment":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/media?parent=2720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/categories?post=2720"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/tags?post=2720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}