{"id":5401,"date":"2026-10-19T22:00:00","date_gmt":"2026-10-19T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5401"},"modified":"2026-10-19T22:00:00","modified_gmt":"2026-10-19T22:00:00","slug":"pengurangan-penghapusan-sanksi-pajak","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/pengurangan-penghapusan-sanksi-pajak\/","title":{"rendered":"Pengurangan atau Penghapusan Sanksi Pajak (Pasal 36 UU KUP)"},"content":{"rendered":"<p><strong>Pasal 36 UU KUP memberi hak wajib pajak mengajukan pengurangan atau penghapusan sanksi administratif berupa bunga, denda, dan kenaikan, jika sanksi itu dikenakan karena kekhilafan atau bukan karena kesalahan wajib pajak.<\/strong> Pasal yang sama juga memungkinkan pembetulan ketetapan pajak yang tidak benar dan pembatalan hasil pemeriksaan yang tidak sesuai prosedur.<\/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 pengurangan sanksi 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\/pengurangan-penghapusan-sanksi-pajak\/#Hak_yang_Diatur_Pasal_36\" >Hak yang Diatur Pasal 36<\/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\/pengurangan-penghapusan-sanksi-pajak\/#Contoh_Kondisi_yang_Relevan\" >Contoh Kondisi yang Relevan<\/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\/pengurangan-penghapusan-sanksi-pajak\/#Cara_Mengajukan\" >Cara Mengajukan<\/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\/pengurangan-penghapusan-sanksi-pajak\/#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\/pengurangan-penghapusan-sanksi-pajak\/#Apa_isi_Pasal_36_UU_KUP\" >Apa isi Pasal 36 UU KUP?<\/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\/pengurangan-penghapusan-sanksi-pajak\/#Kapan_sanksi_bisa_dihapus\" >Kapan sanksi bisa dihapus?<\/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\/pengurangan-penghapusan-sanksi-pajak\/#Apakah_bisa_diajukan_bersamaan_dengan_keberatan\" >Apakah bisa diajukan bersamaan dengan keberatan?<\/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\/pengurangan-penghapusan-sanksi-pajak\/#Di_mana_mengajukannya\" >Di mana mengajukannya?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hak_yang_Diatur_Pasal_36\"><\/span>Hak yang Diatur Pasal 36<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Mengurangkan atau menghapuskan sanksi administratif.<\/li>\n<li>Mengurangkan atau membatalkan ketetapan pajak yang tidak benar.<\/li>\n<li>Mengurangkan atau membatalkan STP yang tidak benar.<\/li>\n<li>Membatalkan hasil pemeriksaan yang dilaksanakan tanpa prosedur yang benar.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Kondisi_yang_Relevan\"><\/span>Contoh Kondisi yang Relevan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Terlambat bayar karena gangguan sistem yang dapat dibuktikan.<\/li>\n<li>Kekhilafan administratif yang tidak disengaja dan segera diperbaiki.<\/li>\n<li>Keadaan di luar kendali wajib pajak, misalnya bencana.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cara_Mengajukan\"><\/span>Cara Mengajukan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Pastikan objek permohonan tidak sedang diajukan keberatan atau banding.<\/li>\n<li>Siapkan surat permohonan dengan alasan dan bukti pendukung.<\/li>\n<li>Ajukan melalui layanan administrasi Coretax atau KPP.<\/li>\n<li>Tunggu keputusan DJP.<\/li>\n<\/ol>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/jenis-ketetapan-pajak-stp-skpkb-skplb\/\">Jenis Ketetapan Pajak<\/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_isi_Pasal_36_UU_KUP\"><\/span>Apa isi Pasal 36 UU KUP?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hak mengajukan pengurangan atau penghapusan sanksi, serta pengurangan atau pembatalan ketetapan dan STP yang tidak benar.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapan_sanksi_bisa_dihapus\"><\/span>Kapan sanksi bisa dihapus?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Jika dikenakan karena kekhilafan atau bukan karena kesalahan wajib pajak.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_bisa_diajukan_bersamaan_dengan_keberatan\"><\/span>Apakah bisa diajukan bersamaan dengan keberatan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tidak untuk objek yang sama. Pilih jalur yang sesuai.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Di_mana_mengajukannya\"><\/span>Di mana mengajukannya?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Melalui layanan administrasi Coretax atau KPP tempat terdaftar.<\/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>Terkena Sanksi Pajak yang Tidak Adil?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu menyusun permohonan pengurangan atau penghapusan sanksi pajak. 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%20ingin%20mengajukan%20pengurangan%20sanksi%20pajak.%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 Pasal 36 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 isi Pasal 36 UU KUP?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Hak mengajukan pengurangan atau penghapusan sanksi, serta pengurangan atau pembatalan ketetapan dan STP yang tidak benar.\"}}, {\"@type\": \"Question\", \"name\": \"Kapan sanksi bisa dihapus?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Jika dikenakan karena kekhilafan atau bukan karena kesalahan wajib pajak.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah bisa diajukan bersamaan dengan keberatan?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Tidak untuk objek yang sama. Pilih jalur yang sesuai.\"}}, {\"@type\": \"Question\", \"name\": \"Di mana mengajukannya?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Melalui layanan administrasi Coretax atau KPP tempat terdaftar.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sanksi pajak dapat dikurangi atau dihapus jika muncul karena kekhilafan atau bukan kesalahan wajib pajak (Pasal 36 UU KUP).<\/p>\n","protected":false},"author":1,"featured_media":5375,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"pengurangan sanksi pajak","_yoast_wpseo_title":"Pengurangan atau Penghapusan Sanksi Pajak Pasal 36 KUP","_yoast_wpseo_metadesc":"Sanksi pajak dapat dikurangi atau dihapus jika muncul karena kekhilafan atau bukan kesalahan wajib pajak (Pasal 36 UU 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