{"id":19338,"date":"2026-01-21T12:24:10","date_gmt":"2026-01-21T05:24:10","guid":{"rendered":"https:\/\/www.gaji.id\/?p=19338"},"modified":"2026-01-21T12:24:12","modified_gmt":"2026-01-21T05:24:12","slug":"ini-sanksi-pajak-bagi-badan-usaha-yang-terlambat-melaporkan-spt","status":"publish","type":"post","link":"https:\/\/www.gaji.id\/id\/2026\/01\/21\/ini-sanksi-pajak-bagi-badan-usaha-yang-terlambat-melaporkan-spt\/","title":{"rendered":"Ini Sanksi Pajak bagi Badan Usaha yang Terlambat Melaporkan SPT"},"content":{"rendered":"\n<p>Kepatuhan pajak merupakan salah satu kewajiban utama badan usaha yang beroperasi di Indonesia. Salah satu bentuk kepatuhan tersebut adalah melaporkan Surat Pemberitahuan (SPT) pajak secara tepat waktu dan sesuai ketentuan yang berlaku. Adapun batas akhir pelaporan SPT adalah 4 bulan setelah tahun akhir pajak, atau 30 April. Terlambat melaporkan SPT bisa berakibat fatal bagi badan usaha. Pasalnya, kelalaian tersebut dapat menimbulkan konsekuensi berupa sanksi pajak, baik yang bersifat finansial maupun administratif. Apa saja sanksi tersebut? Simak artikel ini untuk penjelasan lengkapnya.&nbsp;<\/p>\n\n\n\n<p><strong>Sanksi Pajak<\/strong><strong> Badan Usaha<\/strong><\/p>\n\n\n\n<p>Pengenaan sanksi atas keterlambatan pelaporan SPT Tahunan diatur terutama dalam Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP). Peraturan ini diperbaharui dan diperkuat oleh Undang-undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP).<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-gaji-id-totalitas-untuk-kebutuhan-anda wp-block-embed-gaji-id-totalitas-untuk-kebutuhan-anda\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"k8XemZobLX\"><a href=\"https:\/\/www.gaji.id\/id\/2026\/01\/20\/panduan-lengkap-cara-aktivasi-coretax-untuk-pelaporan-pajak-2026\/\">Panduan Lengkap Cara Aktivasi Coretax untuk Pelaporan Pajak 2026<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Panduan Lengkap Cara Aktivasi Coretax untuk Pelaporan Pajak 2026&#8221; &#8212; Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\" src=\"https:\/\/www.gaji.id\/id\/2026\/01\/20\/panduan-lengkap-cara-aktivasi-coretax-untuk-pelaporan-pajak-2026\/embed\/#?secret=6tmrIlAAen#?secret=k8XemZobLX\" data-secret=\"k8XemZobLX\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Berikut beberapa sanksi yang dapat dikenakan pada perusahaan bila terlambat melaporkan SPT:&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Sanksi Administrasi Denda<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Ketika badan usaha terlambat menyampaikan SPT Tahunan setelah batas waktu yang ditentukan, yaitu 30 April, DJP dapat mengenakan sanksi administratif berupa denda tetap. Besaran denda untuk badan usaha adalah Rp 1.000.000 per SPT yang terlambat dilaporkan. Denda ini akan ditagihkan melalui Surat Tagihan Pajak (STP) dari DJP. Meskipun telah terkena denda, badan usaha tetap wajib melaporkan SPT yang terlambat tersebut agar status pelaporan tetap dipenuhi.<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>Sanksi Bunga<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Selain denda administrasi, terdapat pula sanksi bunga yang dapat dikenakan atas keterlambatan pelaporan SPT Tahunan. Bunga dihitung mulai dari berakhirnya batas waktu penyampaian SPT Tahunan sampai dengan pembayaran. Sanksi administrasi berupa bunga tersebut dikenakan paling lama 24 bulan serta bagian dari bulan dihitung penuh 1 bulan.<\/p>\n\n\n\n<p>Tarif bunga per bulan yang ditetapkan menteri keuangan dihitung berdasarkan suku bunga acuan ditambah 5% dan dibagi 12 yang berlaku pada tanggal dimulainya penghitungan sanksi&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-gaji-id-totalitas-untuk-kebutuhan-anda wp-block-embed-gaji-id-totalitas-untuk-kebutuhan-anda\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"gBJjWylxi3\"><a href=\"https:\/\/www.gaji.id\/id\/2026\/01\/19\/panduan-lengkap-cara-lapor-spt-tahunan-coretax\/\">Panduan Lengkap Cara Lapor SPT Tahunan Coretax<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Panduan Lengkap Cara Lapor SPT Tahunan Coretax&#8221; &#8212; Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\" src=\"https:\/\/www.gaji.id\/id\/2026\/01\/19\/panduan-lengkap-cara-lapor-spt-tahunan-coretax\/embed\/#?secret=SekS6pA0lv#?secret=gBJjWylxi3\" data-secret=\"gBJjWylxi3\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><strong>Sanksi Pidana<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Apabila pelanggaran bersifat berulang, disengaja, atau sampai mengakibatkan kerugian pendapatan negara, wajib pajak badan juga dapat dikenakan sanksi pidana. Sanksi pidana ini diatur dalam Pasal 39 dari Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP). Sanksi pidana ini berupa ancaman pidana penjara antara 6 bulan sampai 6 tahun, serta denda minimal dua kali jumlah pajak terutang yang tidak atau kurang dibayar jika terbukti ada unsur kesengajaan dalam pelanggaran pajak tersebut.<\/p>\n\n\n\n<p>Demi menghindari sanksi pajak, badan usaha disarankan untuk menerapkan sistem administrasi perpajakan yang tertib dan terencana. Pemanfaatan teknologi, seperti sistem informasi HR misalnya, dapat membantu memastikan pelaporan SPT tepat waktu. Selain itu, konsultasi dengan tenaga profesional perpajakan juga dapat menjadi langkah preventif untuk meminimalkan risiko kesalahan dan keterlambatan.<\/p>\n\n\n\n<p>Dengan memahami jenis dan besaran sanksi pajak di atas, diharapkan dapat mencegah keterlambatan pelaporan SPT oleh badan usaha. Kepatuhan yang baik tidak hanya menghindarkan perusahaan dari sanksi finansial, tetapi juga mendukung kelancaran operasional dan reputasi jangka panjang. Perusahaan yang taat pajak adalah perusahaan yang bertanggung jawab. Sudah pasti, karyawan pun akan merasa aman bekerja di sana.\u00a0<br>Selain itu, untuk mempermudah pelaporan pajak, perusahaan dapat menggunakan aplikasi HRIS seperti <a href=\"http:\/\/gaji.id\">Gaji.id<\/a>. Dengan <a href=\"http:\/\/gaji.id\">Gaji.id<\/a>, penghitungan dan pemotongan pajak penghasilan karyawan dapat dilakukan secara otomatis. Hal ini tentu akan turut memperlancar pelaporan pajak perusahaan. Ingin tahu lebih lanjut tentang aplikasi <a href=\"http:\/\/gaji.id\">Gaji.id<\/a>? <a href=\"https:\/\/api.whatsapp.com\/send\/?phone=6285186884254&amp;text=Saya+ingin+tahu+lebih+banyak+tentang+fitur+gaji.id&amp;type=phone_number&amp;app_absent=0\" type=\"link\" id=\"https:\/\/api.whatsapp.com\/send\/?phone=6285186884254&amp;text=Saya+ingin+tahu+lebih+banyak+tentang+fitur+gaji.id&amp;type=phone_number&amp;app_absent=0\">Hubungi kami<\/a> atau <a href=\"https:\/\/www.gaji.id\/id\/jadwalkan-demo-form\/?utm_source=seo&amp;utm_medium=artikel&amp;utm_campaign=jan_2026_sanksi_pajak_perusahaan\" type=\"link\" id=\"https:\/\/www.gaji.id\/id\/jadwalkan-demo-form\/?utm_source=seo&amp;utm_medium=artikel&amp;utm_campaign=jan_2026_sanksi_pajak_perusahaan\">jadwalkan demo<\/a> untuk informasi selengkapnya.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kepatuhan pajak merupakan salah satu kewajiban utama badan usaha yang beroperasi di Indonesia. Salah satu bentuk kepatuhan tersebut adalah melaporkan Surat Pemberitahuan (SPT) pajak secara tepat waktu dan sesuai ketentuan yang berlaku. Adapun batas akhir pelaporan SPT adalah 4 bulan setelah tahun akhir pajak, atau 30 April. Terlambat melaporkan SPT bisa berakibat fatal bagi badan [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":19339,"comment_status":"open","ping_status":"open","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":"","ast-disable-related-posts":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[73],"tags":[52,55,54],"class_list":["post-19338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pajak","tag-hrd","tag-manajemen-karyawan","tag-sumber-daya-manusia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ini Sanksi Badan Usaha yang Terlambat Melaporkan SPT<\/title>\n<meta name=\"description\" content=\"Berikut beberapa sanksi yang dapat dikenakan pada perusahaan bila terlambat melaporkan SPT\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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