{"id":544264,"date":"2023-03-23T15:11:40","date_gmt":"2023-03-23T08:11:40","guid":{"rendered":"https:\/\/www.vibiznews.com\/?p=544264"},"modified":"2023-03-23T15:11:40","modified_gmt":"2023-03-23T08:11:40","slug":"status-spt-tahunan-wp-pribadi-kurang-bayar-apa-yang-salah","status":"publish","type":"post","link":"https:\/\/vibiznews.com\/index.php\/2023\/03\/23\/status-spt-tahunan-wp-pribadi-kurang-bayar-apa-yang-salah\/","title":{"rendered":"Status SPT Tahunan WP Pribadi \u201cKurang Bayar\u201d, Apa yang Salah?"},"content":{"rendered":"<p>(Vibiznews &#8211; Economy &amp; Business) &#8211; Seringkali saat mengisi Surat Pemberitahuan (SPT), Wajib Pajak menemukan bahwa SPT-nya ternyata ber status \u201cKurang Bayar\u201d, Wajib Pajak merasa bahwa pengisian SPTnya salah.<\/p>\n<p>Wajib Pajak kemudian bertanya kepada petugas pajak, \u201cPada bagian mana pengisian SPT yang salah sehingga menyebabkan SPT-nya berstatus \u201cKurang Bayar?\u201d<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-544266\" src=\"https:\/\/www.vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2-300x135.jpg\" alt=\"pajak\" width=\"300\" height=\"135\" srcset=\"https:\/\/vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2-300x135.jpg 300w, https:\/\/vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2-600x270.jpg 600w, https:\/\/vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2-1024x461.jpg 1024w, https:\/\/vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2-768x346.jpg 768w, https:\/\/vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2-1536x691.jpg 1536w, https:\/\/vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2-696x313.jpg 696w, https:\/\/vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2-1068x481.jpg 1068w, https:\/\/vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2-933x420.jpg 933w, https:\/\/vibiznews.com\/wp-content\/uploads\/2023\/03\/pajak-kurang-bayar-2.jpg 2000w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>Hal seperti ini sering terjadi pada wajib pajak yang menjadi pegawai pada dua atau lebih pemberi kerja dalam satu tahun pajak.<\/p>\n<p>Penyebab terjadinya kurang bayar ini adalah perhitungan atas Penghasilan Tidak Kena Pajak (PTKP) yang dilakukan lebih dari satu kali yaitu pada saat masing-masing pemberi kerja melakukan pemotongan. Sedangkan untuk satu orang wajib pajak, dalam penghitungan pajak penghasilan (PPh) hanya dapat memperhitungkan PTKP satu kali saja.<\/p>\n<p>Apakah pemberi kerjanya salah? Tidak, jika wajib pajak tersebut memang menjadi pegawai pada pemberi kerja tersebut. Sesuai ketentuan pemotongan PPh Pasal 21 karyawan, memang sudah seharusnya pemberi kerja memperhitungkan PTKP tersebut pada saat menghitung jumlah pajak penghasilan yang harus dipotong.<\/p>\n<p>Adapun atas penghasilan wajib pajak dari pemberi kerja yang lain, tidak ada hubungannya dengan penghasilan yang dibayarkan oleh pemberi kerja pertama sehingga masing-masing berdiri sendiri dalam melakukan pemotongan.<\/p>\n<p>Mengingat bahwa sistem perpajakan Indonesia adalah self assessment, di mana wajib pajak wajib menghitung sendiri penghasilan dan pajak penghasilannya, maka wajib pajak menghitung kembali seluruh penghasilan yang diterimanya di tahun tersebut berikut pajak penghasilannya.<\/p>\n<p>Jumlah penghasilan adalah total dari seluruh penghasilan yang dia peroleh selama satu tahun pajak, bukan hanya dari satu pemberi kerja, sehingga ketika dihitung kembali, ada potensi adanya pajak yang kurang dibayar dan wajib dilunasi sendiri oleh wajib pajak sebelum menyampaikan SPT Tahunannya.<\/p>\n<p>Contoh kasus SPT karyawan berstatus kurang bayar yang disebabkan oleh sumber penghasilannya lebih dari satu pemberi kerja adalah sebagai berikut:<\/p>\n<p>Ilustrasi 1:<\/p>\n<table width=\"573\">\n<tbody>\n<tr>\n<td width=\"278\">\u00a0URAIAN<\/td>\n<td colspan=\"2\" width=\"192\">\u00a0PEMBERI KERJA<\/td>\n<td width=\"103\">\u00a0WAJIB PAJAK<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u00a0PT A<\/td>\n<td>\u00a0PT B<\/td>\n<td>\u00a0IBU ANI<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u00a0Penghasilan Bruto<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 26.960.910<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 58.504.810<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 85.465.720<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Pengurangan Penghasilan<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.587.004<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.185.241<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.772.245<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Penghasilan Netto<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 24.373.906<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 54.319.569<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 78.693.475<\/td>\n<\/tr>\n<tr>\n<td>\u00a0PTKP<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 54.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 54.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 54.000.000<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Penghasilan Kena Pajak<\/td>\n<td>\u00a0Nihil<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 319.569<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 24.693.475<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\u00a0PENGHITUNGAN PPh<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Lapisan 5%<\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15.978<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.234.674<\/td>\n<\/tr>\n<tr>\n<td>\u00a0PPh yang sudah di potong Pemberi Kerja<\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15.978<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u00a0PPh terhutang pada tahun pajak<\/td>\n<td><\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.234.674<\/td>\n<\/tr>\n<tr>\n<td>\u00a0PPh yang sudah di potong Pemberi Kerja<\/td>\n<td><\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15.978<\/td>\n<\/tr>\n<tr>\n<td>\u00a0PPh yang harus dibayar sendiri\/Terhutang<\/td>\n<td><\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.218.695<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>PPh Terhutang = Rp1.234.674, dikurangi yang sudah dibayarkan oleh pemberi kerja = Rp15.978, maka jumlah PPh terhutang yang harus dibayar sendiri oleh Ibu Ani adalah Rp1.218.695.<\/p>\n<p>Ilustrasi 2:<\/p>\n<table width=\"573\">\n<tbody>\n<tr>\n<td width=\"278\">\u00a0URAIAN<\/td>\n<td colspan=\"2\" width=\"192\">\u00a0PEMBERI KERJA<\/td>\n<td width=\"103\">\u00a0WAJIB PAJAK<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u00a0PT A<\/td>\n<td>\u00a0PT B<\/td>\n<td>\u00a0IBU ANI<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u00a0Penghasilan Bruto<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 100.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 150.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 250.000.000<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Pengurangan Penghasilan<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 11.000.000<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Penghasilan Netto<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 95.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 144.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 239.000.000<\/td>\n<\/tr>\n<tr>\n<td>\u00a0PTKP<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 54.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 54.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 54.000.000<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Penghasilan Kena Pajak<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 41.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 90.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 185.000.000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\u00a0PENGHITUNGAN PPh<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Lapisan 5%<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.050.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3.000.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3.000.000<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Lapisan 15%<\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.500.000<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 18.750.000<\/td>\n<\/tr>\n<tr>\n<td>\u00a0PPh yang sudah di potong Pemberi Kerja<\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.500.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u00a0PPh terhutang pada tahun pajak<\/td>\n<td><\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 21.750.000<\/td>\n<\/tr>\n<tr>\n<td>\u00a0PPh yang sudah di potong Pemberi Kerja<\/td>\n<td><\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.550.000<\/td>\n<\/tr>\n<tr>\n<td>\u00a0PPh yang harus dibayar sendiri\/Terhutang<\/td>\n<td><\/td>\n<td><\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12.200.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Perhatikan pada baris PTKP. PTKP secara total adalah tetap Rp54 juta (dengan asumsi wajib pajak berstatus Tidak Kawin Tanpa Tanggungan), bukan Rp108 juta (Rp54 juta + Rp54 juta). Jumlah penghasilannya adalah total penghasilan dan penghitungan pajaknya diulang sesuai dengan lapisan tarif PPh Orang Pribadi.<\/p>\n<p>Dari perhitungan tahunan itulah dapat dihitung berapa sesungguhnya pajak penghasilan yang terutang atas wajib pajak tersebut dan berapa yang masih harus dibayar sendiri oleh wajib pajak.<\/p>\n<p>Dengan demikian Status \u201cKurang Bayar\u201d pada perhitungan Pajak Penghasilan pada SPT Tahunan adalah wajar bila Wajib Pajak mempunyai sumber penghasilan lebih dari 1 pemberi kerja dalam satu masa pajak.<\/p>\n<p><em>Selasti Panjaitan\/Vibiznews\/Head of Wealth Planning<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Vibiznews &#8211; Economy &amp; Business) &#8211; Seringkali saat mengisi Surat Pemberitahuan (SPT), Wajib Pajak menemukan bahwa SPT-nya ternyata ber status \u201cKurang Bayar\u201d, Wajib Pajak merasa bahwa pengisian SPTnya salah. Wajib Pajak kemudian bertanya kepada petugas pajak, \u201cPada bagian mana pengisian SPT yang salah sehingga menyebabkan SPT-nya berstatus \u201cKurang Bayar?\u201d Hal seperti ini sering terjadi pada [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":544265,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[29,9923],"tags":[],"class_list":["post-544264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy-business","category-news-economy-business"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Status SPT Tahunan WP Pribadi \u201cKurang Bayar\u201d, Apa yang Salah? - Vibiznews.com<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vibiznews.com\/index.php\/2023\/03\/23\/status-spt-tahunan-wp-pribadi-kurang-bayar-apa-yang-salah\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Status SPT Tahunan WP Pribadi \u201cKurang Bayar\u201d, Apa yang Salah? - Vibiznews.com\" \/>\n<meta property=\"og:description\" content=\"(Vibiznews &#8211; Economy &amp; Business) &#8211; Seringkali saat mengisi Surat Pemberitahuan (SPT), Wajib Pajak menemukan bahwa SPT-nya ternyata ber status \u201cKurang Bayar\u201d, Wajib Pajak merasa bahwa pengisian SPTnya salah. 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