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TARIF BUNGA EFEKTIF KEPUTUSAN MENTERI KEUANGAN
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Tanggal BerlakuDasar HukumTarif Bunga Per Bulan (%)Imbalan Bunga Pasal 11 (3), 17B (3), 17B (4), dan 27B (4)Pasal 13 ayat (3b) UU HPP
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Pasal 19 (1), 19 (2), 19 (3)Pasal 8 (2), 8 (2a), 9 (2a), 9 (2b) dan Pasal 14 (3)Pasal 8 (5)Pasal 13 (2) & Pasal 13 (2a)
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2 Nov - 30 Nov 2020KMK-540/KMK.010/20200.57%0.99%1.40%1.82%0.57%
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1 Des - 31 Des 2020KMK-52/KMK.10/20200.53%0.94%1.36%1.78%0.53%
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1 Jan - 31 Jan 2021KMK-57/KMK.10/20200.51%0.93%1.34%1.76%0.51%
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1 Feb - 28 Feb 2021KMK-7/KMK.10/20210.51%0.92%1.34%1.76%0.51%
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1 Mar - 31 Mar 2021KMK-13/KMK.10/20210.52%0.94%1.35%1.77%0.52%
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1 Apr - 30 Apr 2021KMK-20/KMK.10/20210.56%0.97%1.39%1.81%0.56%
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1 Mei - 31 Mei 2021KMK-25/KMK.10/20210.55%0.96%1.38%1.80%0.55%
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1 Juni - 30 Juni 2021KMK-30/KMK.10/20210.54%0.95%1.37%1.79%0.54%
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1 Juli - 31 Juli 2021KMK-38/KMK.10/20210.54%0.95%1.37%1.79%0.54%
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1 Ags - 31 Ags 2021KMK-43/KMK.10/20210.54%0.95%1.37%1.79%0.54%
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1 Sep - 30 Sep 2021KMK-49/KMK.10/20210.52%0.94%1.36%1.77%0.52%
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1 Okt - 28 Okt 2021KMK-54/KMK.10/2021 diganti KMK-488/KMK.010/20210.51%0.93%1.34%1.76%0.51%
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29 Okt - 31 Okt 2021KMK-54/KMK.10/2021 diganti KMK-488/KMK.010/20210.51%0.93%1.34%1.76%0.51%2.18%
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1 Nov - 30 Nov 2021KMK-60/KMK.10/2021 diganti KMK-488/KMK.010/20210.51%0.93%1.35%1.76%0.51%2.18%
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1 Des - 31 Des 2021KMK-488/KMK.010/20210.50%0.92%1.34%1.75%0.50%2.17%
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1 Jan - 31 Jan 2022KMK-70/KMK.010/20210.52%0.94%1.36%1.77%0.52%2.19%
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1 Feb - 28 Feb 2022KMK-6/KMK.010/20220.53%0.95%1.37%1.78%0.53%2.20%
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1 Mar - 31 Mar 2022KMK-11/KMK.010/20220.54%0.96%1.37%1.79%0.54%2.21%
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1 Apr - 30 Apr 2022KMK-17/KMK.010/20220.56%0.98%1.39%1.81%0.56%2.23%
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1 Mei - 31 Mei 2022KMK-23/KMK.010/20220.57%0.99%1.40%1.82%0.57%2.24%
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1 Juni - 30 Juni 2022KMK-27/KMK.010/20220.60%1.02%1.43%1.85%0.60%2.27%
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1 Juli - 31 Juli 2022KMK-32/KMK.010/20220.60%1.02%1.44%1.85%0.60%2.27%
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1 Agt - 31 Agt 2022KMK-39/KMK.010/20220.61%1.03%1.44%1.86%0.61%2.28%
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1 Sept - 30 Sept 2022KMK-45/KMK.010/20220.59%1.01%1.43%1.84%0.59%2.26%
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1 Okt - 31 Okt 2022KMK-50/KMK.010/20220.60%1.01%1.43%1.85%0.60%2.26%
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1 Nov - 30 Nov 2022KMK-56/KMK.010/20220.62%1.03%1.45%1.87%0.62%2.28%
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1 Des - 31 Des 2022KMK-63/KMK.010/20220.60%1.02%1.44%1.85%0.60%2.27%
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1 Jan - 31 Jan 2023KMK-68/KMK.10/20220.58%0.99%1.41%1.83%0.58%2.24%
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1 Feb - 28 Feb 2023KMK-6/KMK.10/20230.58%0.99%1.41%1.83%0.58%2.24%
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1 Maret - 31 Maret 2023KMK-11/KMK.10/20230.56%0.97%1.39%1.81%0.56%2.22%
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1 April - 30 April 2023KMK-17/KMK.10/20230.57%0.99%1.41%1.82%0.57%2.24%
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1 Mei - 31 Mei 2023KMK-22/KMK.10/20230.56%0.97%1.39%1.81%0.56%2.22%
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1 Juni - 30 Juni 2023KMK-28/KMK.10/20230.54%0.95%1.37%1.79%0.54%2.20%
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1 Juli - 31 Juli 2023KMK-32/KMK.10/20230.53%0.94%1.36%1.78%0.53%2.19%
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1 Agt - 31 Agt 2023KMK-38/KMK.10/20230.52%0.93%1.35%1.77%0.52%2.18%
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1 Sept - 30 Sept 2023KMK-44/KMK.10/20230.53%0.95%1.37%1.78%0.53%2.20%
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1 Okt - 31 Okt 2023KMK-49/KM.10/20230.55%0.97%1.38%1.80%0.55%2.22%
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1 Nov - 30 Nov 2023KMK-51/KM.10/2023 0.58%1.00%1.41%1.38%0.58%2.25%
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1 Des - 31 Des 2023KMK-52/KMK.10/20230.57%0.99%1.40%1.82%0.57%2.24%
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Note :
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*Dalam hal terdapat penerapan sanksi administrasi berupa bunga dan kenaikan berdasarkan hasil pemeriksaan PPN & PPnBM sebagaimana dimaksud Pasal 13 ayat (1) huruf a dan huruf c, hanya diterapkan satu jenis sanksi administrasi yang tertinggi nilai besaran sanksinya
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** Terhadap sanksi administratif sebagaimana dimaksud dalam Pasal 13 ayat (3b) UU KUP sttd UU HPP yang dikenakan melalui surat ketetapan pajak yang diterbitkan sejak tanggal 29 Okt 2021 dan penghitungan sanksi administratifnya dimulai sebelum tanggal 29 Okt 2021 dihitung menggunakan tarif bunga sebagaimana dimaksud diktum KEEMPAT huruf B KMK-488/KMK.010/2021
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