Cara Lapor SPT Masa PPN Lebih Bayar Kompensasi | Tutorial Lengkap

Summary

This tutorial explains how to carry out overpayment compensation for VAT tax returns (SPT Masa PPN) using the Kortex system. It walks users through logging into the tax portal, navigating the tax return menu, filling out the SPT form, and applying overpayment compensation to the next tax period. It highlights key steps such as verifying data, uploading necessary documents, and electronically signing the SPT for submission. The video also mentions the system's bilingual interface and the support available for users via the official tax portal or help center.

Takeaways

• 😀 Kortex offers a flexible platform for tax reporting with support in both Indonesian and English.
• 😀 Overpayment of tax occurs when input tax credits exceed output tax in a given tax period, and it can be carried forward to the next period.
• 😀 To report tax in Kortex, first, log into the taxpayer portal using your personal credentials.
• 😀 If you're a representative or power of attorney, select the taxpayer's name and NPWP for reporting purposes.
• 😀 After logging in, navigate to the 'Tax Return' section and select 'Tax Return' from the main menu.
• 😀 The system automatically generates monthly VAT returns starting from the 1st of each month, which cannot be filed unless the previous period's return is submitted.
• 😀 In the 'Tax Return Not Submitted' tab, select the relevant VAT period to proceed with the filing.
• 😀 The VAT return form is automatically populated with registered data, but verify the information before proceeding.
• 😀 You can compensate VAT overpayments from one period to the next by selecting the 'Carry forward' option in the form.
• 😀 Ensure that all sections, including supplementary documents and declarations, are filled out correctly before submitting your return.
• 😀 After completing the form, you can either save it as a draft or finalize it by clicking 'Pay and Submit' and electronically sign the document with your digital certificate.

Q & A

What is the process for compensating overpaid VAT on the SPT Masa PPN in the Kortex system?

The process involves accessing the taxpayer portal, selecting the relevant tax return, filling in the SPT form, and choosing the 'Carry forward' option to compensate the overpaid VAT to the next tax period.

What happens when VAT input tax credits exceed the VAT output tax in a specific tax period?

When VAT input tax credits exceed VAT output tax in a specific period, the overpaid amount can be carried forward and compensated in the following tax period, reducing the amount payable for that period.

What is the significance of the 'Carry forward' option in the SPT process?

The 'Carry forward' option allows taxpayers to apply any overpaid VAT from a previous period to reduce the VAT payable in the following period, ensuring that excess payments are not lost.

How can taxpayers access the Kortex system to report their VAT?

Taxpayers can access the Kortex system by opening a browser, visiting the official taxpayer portal, and logging in using their personal taxpayer credentials.

What should a taxpayer do if they are acting as a representative or proxy for a business?

If acting as a representative or proxy, the taxpayer should select the name and NPWP of the business or PKP they are reporting for from the dropdown menu in the portal.

What does the system do automatically when generating an SPT Masa PPN?

The system automatically generates an SPT Masa PPN every 1st of the following month, based on the previous period's data, allowing taxpayers to report it once the previous period's SPT has been submitted.

How is the SPT Masa PPN form structured and filled out?

The SPT form is structured into several sections, with data automatically filled from system records, such as the taxpayer's business transactions and VAT input/output details. Taxpayers need to verify and fill in additional fields such as VAT adjustments and supplementary documents.

What should a taxpayer check before submitting their SPT?

Before submitting the SPT, the taxpayer should verify the accuracy of the header data, the VAT input/output calculations, and ensure all necessary documents are uploaded, especially if there are additional VAT-related activities like self-construction projects.

How is the final submission of the SPT Masa PPN completed in Kortex?

To submit the SPT, the taxpayer must click 'Save Draft' to save the form, then click 'Pay and Submit' to finalize the report. The taxpayer will select a signing method, such as an electronic certificate, and confirm the submission.

What document is issued once the SPT is successfully submitted?

After successful submission, an Electronic Receipt (Bukti Penerimaan Elektronik or BPE) is generated as proof that the SPT has been received by the system. This can be downloaded along with any relevant attachments.