| KMK Tarif Bunga/KMK Interest Rates | |
| KMK NOMOR 63/KM.10/2022 / KMK NUMBER 63/KM.10/2022 | |
| Tanggal Berlaku: 01 Desember 2022 - 31 Desember 2022/ Effective Date: 01 December 2022 - 31 December 2022 | |
| | |
| A. Sanksi Administrasi/A. Administrative Sanctions | |
| No. | Undang-Undang mengenai Ketentuan Umum dan Tata Cara Perpajakan/Law of General Tax Provisions and Procedures | Tarif bunga per bulan/Interest rate per month |
| 1 | Pasal 19 ayat (1), Pasal 19 ayat (2), dan Pasal 19 ayat (3)/Article 19 paragraph (1), Article 19 paragraph (2), and Article 19 paragraph (3) | 0,60% |
| 2 | Pasal 8 ayat (2), Pasal 8 ayat (2a), Pasal 9 ayat (2a), Pasal 9 ayat (2b), dan Pasal 14 ayat (3)/Article 8 paragraph (2), Article 8 paragraph (2a), Article 9 paragraph (2a), Article 9 paragraph (2b), and Article 14 paragraph (3) | 1,02% |
| 3 | Pasal 8 ayat (5)/Article 8 paragraph (5) | 1,44% |
| 4 | Pasal 13 ayat (2) dan Pasal 13 ayat (2a)/Article 13 paragraph (2) and Article 13 paragraph (2a) | 1,85% |
| 5 | Pasal 13 ayat (3b) /Article 13 paragraph (3b) | 2,27% |
| B. Imbalan Bunga/B. Interest Compensation | |
| Undang-Undang mengenai Ketentuan Umum dan Tata Cara Perpajakan/Law regarding General Tax Provisions and Procedures | |
| Pasal 11 ayat (3), Pasal 17B ayat (3), Pasal 17B ayat (4), dan Pasal 27B ayat (4)/Article 11 paragraph (3), Article 17B paragraph (3), Article 17B paragraph (4), and Article 27B paragraph (4) | 0,60% |
