{"version":"1.0","provider_name":"Ikatan Konsultan Pajak Indonesia","provider_url":"https:\/\/ikpi.or.id\/en","title":"Ketika Hak Restitusi Bergantung pada Kesalahan Orang Lain - Ikatan Konsultan Pajak Indonesia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"6poXVLGNrP\"><a href=\"https:\/\/ikpi.or.id\/en\/ketika-hak-restitusi-bergantung-pada-kesalahan-orang-lain\/\">Ketika Hak Restitusi Bergantung pada Kesalahan Orang Lain<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ikpi.or.id\/en\/ketika-hak-restitusi-bergantung-pada-kesalahan-orang-lain\/embed\/#?secret=6poXVLGNrP\" width=\"600\" height=\"338\" title=\"&#8220;Ketika Hak Restitusi Bergantung pada Kesalahan Orang Lain&#8221; &#8212; Ikatan Konsultan Pajak Indonesia\" data-secret=\"6poXVLGNrP\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>","thumbnail_url":"https:\/\/ikpi.or.id\/wp-content\/uploads\/2026\/06\/29ebe729-4eee-4cc0-8211-4d56eee6b0ea.jpeg","thumbnail_width":1599,"thumbnail_height":1282,"description":"Restitusi pajak selama ini sering dipahami sebagai fasilitas yang diberikan pemerintah kepada Wajib Pajak. Cara pandang tersebut sebenarnya kurang tepat. Dalam sistem perpajakan yang menganut self assessment, restitusi bukanlah bentuk kemurahan hati negara, melainkan konsekuensi hukum ketika pajak yang telah dibayar ternyata melebihi jumlah yang seharusnya terutang"}