Lampiran I Keputusan Menteri Keuangan
Nomor	:	120/KMK.04/1995
Tanggal	:	26 Maret 1995

DEPARTEMEN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK ____________________________________________

Lembar 1 Untuk KPKN melalui Bank Pembayar

SURAT PERINTAH MEMBAYAR KELEBIHAN PAJAK

( S P M K P )

Nomor :
Tahun Anggaran : 19....19.....  1)	No. Urut SKPKPP : ................................................... 2)

MEMERINTAHKAN KEPADA

Bank ..................................................................................... di ...............................................................................		4)
untuk membayar kembali/memindahbukukan KELEBIHAN PEMBAYARAN PAJAK .......................................................		5)
Tahun ......................... 6) kepada :
Nama Wajib Pajak	:  .................................................................................................................................	7)
A l a m a t	:  .................................................................................................................................    .................................................................................................................................	8)
N P W P	:	9)
Pemegang Rekening Bank	:  .................................................................................................................................	10)
Nomor Rekening	:  .................................................................................................................................	11)
Sejumlah	:  Rp. ...........................................................................................................................    (................................................................................................................................    ................................................................................................................................)	12)
atas beban Rekening Kas Negara A / Bendaharawan Umum KPKN di : .........................................................................		13)
pada Mata Anggaran Pengeluaran (MAK) : ...................................................................................................................		14)

........................................, tgl. ............................. A.n. DIREKTUR JENDERAL PAJAK KEPALA ....................................................... _________________________________ NIP.

14) 16)

DIBAYAR/DIPINDAHBUKUKAN ..........................................., tgl. .............................. BANK ................................................... Nota Debet No. : ....................................                  Tgl. : ....................................

DITERIMA WAJIB PAJAK ..........................................., tgl. .............................. PENERIMA .............................................................

DEPARTEMEN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK ____________________________________________

Lembar 2 Untuk BANK Pembayar (setelah dibayarkan/ dipindahbukukan kembali ke PP)

SURAT PERINTAH MEMBAYAR KELEBIHAN PAJAK

( S P M K P )

Nomor :
Tahun Anggaran : 19....19.....	No. Urut SKPKPP : ...................................................

MEMERINTAHKAN KEPADA

Bank ..................................................................................... di ...............................................................................
untuk membayar kembali/memindahbukukan KELEBIHAN PEMBAYARAN PAJAK .......................................................
Tahun ......................... kepada :
Nama Wajib Pajak	:  .................................................................................................................................
A l a m a t	:  .................................................................................................................................    .................................................................................................................................
N P W P	:
Pemegang Rekening Bank	:  .................................................................................................................................
Nomor Rekening	:  .................................................................................................................................
Sejumlah	:  Rp. ...........................................................................................................................    (................................................................................................................................    ................................................................................................................................)
atas beban Rekening Kas Negara A / Bendaharawan Umum KPKN di : .........................................................................
pada Mata Anggaran Pengeluaran (MAK) : ...................................................................................................................

........................................, tgl. .............................

A.n. DIREKTUR JENDERAL PAJAK
KEPALA .......................................................


_________________________________
NIP.                                                   

DIBAYAR/DIPINDAHBUKUKAN ..........................................., tgl. .............................. BANK ................................................... Nota Debet No. : ....................................                  Tgl. : ....................................

DITERIMA WAJIB PAJAK ..........................................., tgl. .............................. PENERIMA .............................................................

DEPARTEMEN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK ____________________________________________

Lembar 3 Untuk arsip BANK Pembayar

SURAT PERINTAH MEMBAYAR KELEBIHAN PAJAK

( S P M K P )

Nomor :
Tahun Anggaran : 19....19.....	No. Urut SKPKPP : ...................................................

MEMERINTAHKAN KEPADA

Bank .................................................................................... di ................................................................................
untuk membayar kembali/memindahbukukan KELEBIHAN PEMBAYARAN PAJAK .......................................................
Tahun ......................... kepada :
Nama Wajib Pajak	:  .................................................................................................................................
A l a m a t	:  .................................................................................................................................    .................................................................................................................................
N P W P	:
Pemegang Rekening Bank	:  .................................................................................................................................
Nomor Rekening	:  .................................................................................................................................
Sejumlah	:  Rp. ...........................................................................................................................    (................................................................................................................................    ................................................................................................................................)
atas beban Rekening Kas Negara A / Bendaharawan Umum KPKN di : .........................................................................
pada Mata Anggaran Pengeluaran (MAK) : ...................................................................................................................

........................................, tgl. .............................

A.n. DIREKTUR JENDERAL PAJAK
KEPALA .......................................................


_________________________________
NIP.                                                   

DIBAYAR/DIPINDAHBUKUKAN ..........................................., tgl. .............................. BANK ................................................... Nota Debet No. : ....................................                  Tgl. : ....................................

DITERIMA WAJIB PAJAK ..........................................., tgl. .............................. PENERIMA .............................................................

DEPARTEMEN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK ____________________________________________

Lembar 4 Untuk WAJIB PAJAK

SURAT PERINTAH MEMBAYAR KELEBIHAN PAJAK

( S P M K P )

Nomor :
Tahun Anggaran : 19....19.....	No. Urut SKPKPP : ...................................................

MEMERINTAHKAN KEPADA

Bank .................................................................................... di ................................................................................
untuk membayar kembali/memindahbukukan KELEBIHAN PEMBAYARAN PAJAK .......................................................
Tahun ......................... kepada :
Nama Wajib Pajak	:  .................................................................................................................................
A l a m a t	:  .................................................................................................................................    .................................................................................................................................
N P W P	:
Pemegang Rekening Bank	:  .................................................................................................................................
Nomor Rekening	:  .................................................................................................................................
Sejumlah	:  Rp. ...........................................................................................................................    (................................................................................................................................    ................................................................................................................................)
atas beban Rekening Kas Negara A / Bendaharawan Umum KPKN di : .........................................................................
pada Mata Anggaran Pengeluaran (MAK) : ...................................................................................................................

........................................, tgl. .............................

A.n. DIREKTUR JENDERAL PAJAK
KEPALA .......................................................


_________________________________
NIP.                                                   

DEPARTEMEN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK ____________________________________________

Lembar 5 Untuk KPKN yang bersangkutan

SURAT PERINTAH MEMBAYAR KELEBIHAN PAJAK

( S P M K P )

Nomor :
Tahun Anggaran : 19....19.....	No. Urut SKPKPP : ...................................................

MEMERINTAHKAN KEPADA

Bank .................................................................................... di ................................................................................
untuk membayar kembali/memindahbukukan KELEBIHAN PEMBAYARAN PAJAK .......................................................
Tahun ......................... kepada :
Nama Wajib Pajak	:  .................................................................................................................................
A l a m a t	:  .................................................................................................................................    .................................................................................................................................
N P W P	:
Pemegang Rekening Bank	:  .................................................................................................................................
Nomor Rekening	:  .................................................................................................................................
Sejumlah	:  Rp. ...........................................................................................................................    (................................................................................................................................    ................................................................................................................................)
atas beban Rekening Kas Negara A / Bendaharawan Umum KPKN di : .........................................................................
pada Mata Anggaran Pengeluaran (MAK) : ...................................................................................................................

........................................, tgl. .............................

A.n. DIREKTUR JENDERAL PAJAK
KEPALA .......................................................


_________________________________
NIP.                                                   

SURAT PERINTAH MEMBAYAR KELEBIHAN PAJAK

( S P M K P )

Nomor :
Tahun Anggaran : 19....19.....	No. Urut SKPKPP : ...................................................

MEMERINTAHKAN KEPADA

Bank .................................................................................... di ................................................................................
untuk membayar kembali/memindahbukukan KELEBIHAN PEMBAYARAN PAJAK .......................................................
Tahun ......................... kepada :
Nama Wajib Pajak	:  .................................................................................................................................
A l a m a t	:  .................................................................................................................................    .................................................................................................................................
N P W P	:
Pemegang Rekening Bank	:  .................................................................................................................................
Nomor Rekening	:  .................................................................................................................................
Sejumlah	:  Rp. ...........................................................................................................................    (................................................................................................................................    ................................................................................................................................)
atas beban Rekening Kas Negara A / Bendaharawan Umum KPKN di : .........................................................................
pada Mata Anggaran Pengeluaran (MAK) : ...................................................................................................................

........................................, tgl. .............................

A.n. DIREKTUR JENDERAL PAJAK
KEPALA .......................................................


_________________________________
NIP.                                                   

DEPARTEMEN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK ____________________________________________

Lembar 7 Untuk Biro Keuangan

SURAT PERINTAH MEMBAYAR KELEBIHAN PAJAK

( S P M K P )

Nomor :
Tahun Anggaran : 19....19.....	No. Urut SKPKPP : ...................................................

MEMERINTAHKAN KEPADA

Bank .................................................................................... di ................................................................................
untuk membayar kembali/memindahbukukan KELEBIHAN PEMBAYARAN PAJAK .......................................................
Tahun ......................... kepada :
Nama Wajib Pajak	:  .................................................................................................................................
A l a m a t	:  .................................................................................................................................    .................................................................................................................................
N P W P	:
Pemegang Rekening Bank	:  .................................................................................................................................
Nomor Rekening	:  .................................................................................................................................
Sejumlah	:  Rp. ...........................................................................................................................    (................................................................................................................................    ................................................................................................................................)
atas beban Rekening Kas Negara A / Bendaharawan Umum KPKN di : .........................................................................
pada Mata Anggaran Pengeluaran (MAK) : ...................................................................................................................

........................................, tgl. .............................

A.n. DIREKTUR JENDERAL PAJAK
KEPALA .......................................................


_________________________________
NIP.                                                   

DEPARTEMEN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK ____________________________________________

Lembar 8 Untuk Kanwil DJP Departemen Keuangan

SURAT PERINTAH MEMBAYAR KELEBIHAN PAJAK

( S P M K P )

Nomor :
Tahun Anggaran : 19....19.....	No. Urut SKPKPP : ...................................................

MEMERINTAHKAN KEPADA

Bank .................................................................................... di ................................................................................
untuk membayar kembali/memindahbukukan KELEBIHAN PEMBAYARAN PAJAK .......................................................
Tahun ......................... kepada :
Nama Wajib Pajak	:  .................................................................................................................................
A l a m a t	:  .................................................................................................................................    .................................................................................................................................
N P W P	:
Pemegang Rekening Bank	:  .................................................................................................................................
Nomor Rekening	:  .................................................................................................................................
Sejumlah	:  Rp. ...........................................................................................................................    (................................................................................................................................    ................................................................................................................................)
atas beban Rekening Kas Negara A / Bendaharawan Umum KPKN di : .........................................................................
pada Mata Anggaran Pengeluaran (MAK) : ...................................................................................................................

........................................, tgl. .............................

A.n. DIREKTUR JENDERAL PAJAK
KEPALA .......................................................


_________________________________
NIP.                                                   

PETUNJUK PENGISIAN SPMKP

1.	SPMKP diterbitkan untuk merealisir pengembalian kelebihan pembayaran pajak.
2.	Penjelasan pengisiannya :
	Angka  1	:	diisi tahun anggaran diterbitkannya SPMKP.
	Angka  2	:	diisi nomor urut SKPKPP.
	Angka  3	:	diisi nama bank pembayar (Bank Tunggal/Bank Operasional).
	Angka  4	:	diisi tempat kedudukan bank pembayar.
	Angka  5	:	diisi jenis pajak yang bersangkutan.
	Angka  6	:	diisi masa/tahun pajak yang bersangkutan.
	Angka  7	:	diisi nama Wajib Pajak yang bersangkutan, sesuai SKPKPP.
	Angka  8	:	diisi alamat Wajib Pajak yang bersangkutan, sesuai SKPKPP.
	Angka  9	:	diisi NPWP Wajib Pajak yang bersangkutan.
	Angka  10 dan 11	:	diisi nama bank dan nomor rekeningnya kemana pengembalian pajak akan dilimpahkan sesuai permintaan Wajib Pajak.
	Angka  12	:	diisi jumlah pajak yang akan dikembalikan.
	Angka  13	:	diisi nama KPKN yang bersangkutan.
	Angka  14	:	diisi sesuai jenis pajaknya, berdasarkan sistem akuntansi pemerintah.
				Jenis Pajak	Kode
				P P h PPN/PPn BM Pajak Lainnya	5 7 3 1 5 7 3 2 5 7 3 5
	Angka 15 dan 16	:	cukup jelas.
3.	Lain-lain	:	cukup jelas.