{"id":5399,"date":"2026-10-17T22:00:00","date_gmt":"2026-10-17T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5399"},"modified":"2026-10-17T22:00:00","modified_gmt":"2026-10-17T22:00:00","slug":"jenis-ketetapan-pajak-stp-skpkb-skplb","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/","title":{"rendered":"Jenis Ketetapan Pajak: STP, SKPKB, SKPKBT, SKPLB, dan SKPN"},"content":{"rendered":"<p><strong>Ketetapan pajak adalah surat yang diterbitkan DJP untuk menetapkan jumlah pajak terutang, kurang bayar, lebih bayar, atau nihil, biasanya setelah pemeriksaan.<\/strong> Jenisnya adalah SKPKB, SKPKBT, SKPLB, dan SKPN. Selain itu ada STP (Surat Tagihan Pajak) untuk menagih pajak dan sanksi administratif.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-01.jpg\" alt=\"Formulir pajak, kalkulator, dan kopi di meja kerja, ilustrasi ketetapan pajak\" class=\"aligncenter size-large wp-image-5375\" width=\"735\" height=\"490\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/#Daftar_Jenis_Surat\" >Daftar Jenis Surat<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/#Sanksi_Bunga\" >Sanksi Bunga<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/#Apa_yang_Bisa_Dilakukan\" >Apa yang Bisa Dilakukan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/#Pertanyaan_yang_Sering_Diajukan\" >Pertanyaan yang Sering Diajukan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/#Apa_beda_STP_dan_SKPKB\" >Apa beda STP dan SKPKB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/#Apa_itu_SKPLB\" >Apa itu SKPLB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/#Bagaimana_sanksi_bunga_dihitung\" >Bagaimana sanksi bunga dihitung?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/#Apa_yang_bisa_dilakukan_jika_tidak_setuju_dengan_SKP\" >Apa yang bisa dilakukan jika tidak setuju dengan SKP?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Daftar_Jenis_Surat\"><\/span>Daftar Jenis Surat<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Surat<\/th>\n<th>Fungsi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>STP<\/td>\n<td>Menagih pajak dan\/atau sanksi bunga atau denda, misalnya karena terlambat bayar atau lapor<\/td>\n<\/tr>\n<tr>\n<td>SKPKB<\/td>\n<td>Menetapkan pajak kurang bayar beserta sanksinya<\/td>\n<\/tr>\n<tr>\n<td>SKPKBT<\/td>\n<td>Menetapkan tambahan pajak setelah ada data baru<\/td>\n<\/tr>\n<tr>\n<td>SKPLB<\/td>\n<td>Menetapkan pajak lebih bayar yang dapat dikembalikan<\/td>\n<\/tr>\n<tr>\n<td>SKPN<\/td>\n<td>Menetapkan pajak terutang sama dengan yang dibayar<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Sanksi_Bunga\"><\/span>Sanksi Bunga<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Sejak UU HPP, sanksi bunga dihitung dengan tarif bunga per bulan yang ditetapkan Menteri Keuangan setiap bulan, berdasarkan suku bunga acuan ditambah uplift factor sesuai jenis pelanggaran, dibagi 12.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Apa_yang_Bisa_Dilakukan\"><\/span>Apa yang Bisa Dilakukan?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Jika setuju, lunasi sesuai jatuh tempo agar tidak berlanjut ke penagihan.<\/li>\n<li>Jika tidak setuju dengan SKP, ajukan keberatan sesuai ketentuan.<\/li>\n<li>Untuk sanksi yang muncul karena kekhilafan, ajukan pengurangan atau penghapusan sanksi berdasarkan Pasal 36 UU KUP.<\/li>\n<\/ul>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/hadapi-audit-pajak-dengan-tenang-bersama-pendamping-profesional\/\">Hadapi Audit Pajak dengan Tenang<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pertanyaan_yang_Sering_Diajukan\"><\/span>Pertanyaan yang Sering Diajukan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Apa_beda_STP_dan_SKPKB\"><\/span>Apa beda STP dan SKPKB?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>STP untuk menagih pajak atau sanksi, SKPKB menetapkan pajak kurang bayar, biasanya setelah pemeriksaan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_itu_SKPLB\"><\/span>Apa itu SKPLB?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Surat ketetapan pajak lebih bayar yang menjadi dasar pengembalian kelebihan pajak.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bagaimana_sanksi_bunga_dihitung\"><\/span>Bagaimana sanksi bunga dihitung?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Dengan tarif bunga per bulan yang ditetapkan Menteri Keuangan berdasarkan suku bunga acuan ditambah uplift factor.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_yang_bisa_dilakukan_jika_tidak_setuju_dengan_SKP\"><\/span>Apa yang bisa dilakukan jika tidak setuju dengan SKP?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Mengajukan keberatan sesuai ketentuan UU KUP.<\/p>\n<div class=\"ls-cta\" style=\"border-left:4px solid #0d6efd;background:#f3f7ff;padding:16px 20px;margin:28px 0;border-radius:6px\">\n<p style=\"margin:0 0 8px\"><strong>Menerima Surat Ketetapan Pajak?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu menganalisis ketetapan pajak dan menyiapkan langkah penyelesaiannya. Lihat paketnya di <a href=\"https:\/\/legalsatu.id\/jasa-pajak\">layanan jasa pajak LegalSatu<\/a>.<\/p>\n<p style=\"margin:0\"><a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20menerima%20surat%20ketetapan%20pajak%20dan%20butuh%20konsultasi.%20Saya%20lihat%20dari%20artikel%20blog%20legalsatu.id\"><strong>Konsultasi gratis via WhatsApp<\/strong><\/a> atau lihat seluruh <a href=\"https:\/\/legalsatu.id\/\">layanan LegalSatu<\/a>.<\/p>\n<\/div>\n<div class=\"ls-terkait\">\n<p><strong>Artikel Terkait:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/hadapi-audit-pajak-dengan-tenang-bersama-pendamping-profesional\/\">Hadapi Audit Pajak<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/kesalahan-umum-saat-mengisi-spt-tahunan\/\">Kesalahan Umum Mengisi SPT Tahunan<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/panduan-lengkap-pajak-perusahaan-di-indonesia-tahun-2026\/\">Panduan Pajak Perusahaan 2026<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan UU KUP sebagaimana diubah UU HPP, per September 2026. Regulasi dan praktik di lapangan dapat berubah atau berbeda antar daerah. Untuk kebutuhan hukum spesifik bisnis Anda, konsultasikan dengan tim legal LegalSatu.<\/p>\n<\/blockquote>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Apa beda STP dan SKPKB?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"STP untuk menagih pajak atau sanksi, SKPKB menetapkan pajak kurang bayar, biasanya setelah pemeriksaan.\"}}, {\"@type\": \"Question\", \"name\": \"Apa itu SKPLB?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Surat ketetapan pajak lebih bayar yang menjadi dasar pengembalian kelebihan pajak.\"}}, {\"@type\": \"Question\", \"name\": \"Bagaimana sanksi bunga dihitung?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Dengan tarif bunga per bulan yang ditetapkan Menteri Keuangan berdasarkan suku bunga acuan ditambah uplift factor.\"}}, {\"@type\": \"Question\", \"name\": \"Apa yang bisa dilakukan jika tidak setuju dengan SKP?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Mengajukan keberatan sesuai ketentuan UU KUP.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kenali jenis ketetapan pajak: STP, SKPKB, SKPKBT, SKPLB, dan SKPN. Cek kapan diterbitkan, sanksinya, dan langkah yang bisa diambil wajib pajak.<\/p>\n","protected":false},"author":1,"featured_media":5375,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"ketetapan pajak","_yoast_wpseo_title":"Jenis Ketetapan Pajak: STP, SKPKB, SKPLB, dan SKPN","_yoast_wpseo_metadesc":"Kenali jenis ketetapan pajak: STP, SKPKB, SKPKBT, SKPLB, dan SKPN. Cek kapan diterbitkan, sanksinya, dan langkah yang bisa diambil wajib pajak.","footnotes":""},"categories":[8],"tags":[],"class_list":["post-5399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perpajakan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Jenis Ketetapan Pajak: STP, SKPKB, SKPLB, dan SKPN<\/title>\n<meta name=\"description\" content=\"Kenali jenis ketetapan pajak: STP, SKPKB, SKPKBT, SKPLB, dan SKPN. 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