INTEREST RATE AS A BASIS FOR CALCULATION OF ADMINISTRATIVE SANCTIONS IN THE FORM OF INTEREST AND PROVISION

Weigh

a.
that based on the FIFTH Dictum of the Decree of the Minister of Finance Number 488/KMK.010/2021 concerning Interest Rates as the Basis for Calculation of Administrative Sanctions in the Form of Interest and the Provision of Interest Rewards, the authority to determine the interest rate per month as the basis for calculating administrative sanctions in the form of interest and the provision of interest compensation for the next period delegated in the form of a mandate to the Head of the Fiscal Policy Agency for and on behalf of the Minister of Finance;
b.
that based on the considerations as referred to in letter a, as well as to implement the provisions of Article 8 paragraph (2), Article 8 paragraph (2a), Article 8 paragraph (5), Article 9 paragraph (2a), Article 9 paragraph (2b), Article 11 paragraph (3), Article 13 paragraph (2), Article 13 paragraph (2a), Article 13 paragraph (3b), Article 14 paragraph (3), Article 17B paragraph (3), Article 17B paragraph (4), Article 19 paragraph (1), Article 19 paragraph (2), Article 19 paragraph (3), and Article 27B paragraph (4) of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 7 of 2021concerning Harmonization of Tax Regulations, it is necessary to stipulate a Decree of the Minister of Finance concerning Interest Rates as the Basis for Calculation of Administrative Sanctions in the Form of Interest and Provision of Interest Rewards for the Period of April 1, 2022, to April 30, 2022.

Remember

1.
Law Number 6 of 1983 concerning General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to the State Gazette of the Republic of Indonesia Number 3262) as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Regulations Taxation (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);
2.
Decree of the Minister of Finance Number 488/KMK.010/21 concerning Interest Rates as the Basis for Calculation of Administrative Sanctions in the Form of Interest and the Provision of Interest Rewards;
3.
Decree of the Minister of Finance Number 34/KMK.01/2021 concerning Trial of the Use of Electronic Signatures in the Process of Determining KMK in Electronic Form.
DECIDE:

Setting

DECREE OF THE MINISTER OF FINANCE CONCERNING INTEREST RATE AS A BASIS FOR CALCULATION OF ADMINISTRATIVE SANCTIONS IN THE FORM OF INTEREST AND THE PROVISION OF INTEREST RETURNS FOR THE PERIOD OF APRIL 1, 2022 TO APRIL 30, 2022.

FIRST

To stimulate the interest rate per month as the basis for calculating administrative sanctions in the form of interest and the provision of interest compensation which is valid from April 1, 2022, until April 30, 2022, as follows:
A.
Administrative Sanctions:
No.
Provisions in the Law concerning General Provisions and Tax Procedures
Interest rate per month
1.
Article 19 paragraph (1), Article 19 paragraph (2), and Article 19 paragraph (3)
0.56% (zero point five six percent)
2.
Pasal 8 ayat (2), Pasal 8 ayat (2a), Pasal 9 ayat (2a), Pasal 9 ayat (2b), dan Pasal 14 ayat (3)
0.98% (zero point nine eight percent)
3.
Article 8 paragraph (5)
1.39% (one point three nine percent)
4.
Pasal 13 ayat (2) dan Pasal 13 ayat (2a)
1.81% (one point eight one percent)
5.
Pasal 13 ayat (3b)
2.23% (two point two three percent)
B.
Interest Rewards:
Provisions in the Law concerning General Provisions and Tax Procedures
Interest rate per month
Article 11 paragraph (3), Article 17B paragraph (3), Article 17B paragraph (4), and Article 27B paragraph (4)
0.56% (zero point five six percent)

SECOND

This Ministerial Decree comes into force on April 1, 2022.
A copy of this Minister’s Decision is submitted to:
1.
Minister of Finance;
2.
Deputy Minister of Finance;
3.
Secretary-General of the Ministry of Finance;
4.
Director-General of Taxes, Ministry of Finance.
Set in Jakarta
on March 31, 2022
a MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
Pls. HEAD OF FISCAL POLICY AGENCY
Ltd.
ISA RACHMATARWATA

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