Apa Itu Sistem Pemungutan Pajak Self Assessment? - ConTAXtual Eps 5
Summary
TLDRThis educational video script discusses the self-assessment tax system in Indonesia, emphasizing the responsibility of taxpayers to calculate, report, and pay their due taxes. It highlights the legal basis in Article 12 of the General Tax Provisions and Administration Act (UU KUP), which outlines that taxpayers are trusted to self-assess their tax obligations without the need for a tax assessment notice for every submission. The script also cautions taxpayers about the consequences of inaccuracies, as the Director General of Tax can issue a tax assessment notice (SKP) for non-compliance, including penalties. The video encourages viewers to understand tax regulations and engage with the content by liking, subscribing, and turning on notifications for future videos.
Takeaways
- đ Indonesia implements three types of tax collection systems: official, self-assessment, and withholding.
- đ The self-assessment system requires taxpayers to calculate their own tax liabilities and authorities to verify the accuracy of the reported tax.
- đ Taxpayers are entrusted with determining the amount of tax owed through a document called a Surat Pemberitahuan or SPT.
- đ The legal basis for the self-assessment system is found in Article 12, Paragraph 1 of the General Provisions and Taxation Procedures Law (UU KUP).
- đ The Directorate General of Taxation is not obligated to issue a Tax Assessment Letter (SKP) for all submitted SPTs, except in cases of incorrect SPT filling or undisclosed fiscal data.
- đ The system emphasizes the active role of taxpayers in tax collection but also carries consequences for non-compliance.
- âïž If a taxpayer fails to meet formal or material obligations, the Directorate General of Taxation can issue an SKP, which includes penalties.
- đŒ Taxpayers are given the initiative to register and calculate their taxes, highlighting the importance of understanding tax regulations.
- đ The video encourages viewers to like, subscribe, and enable notifications for the latest videos from the TTC Indonesia YouTube channel.
- đż The video ends with a green salute, signifying a positive and eco-friendly message.
Q & A
What are the three types of tax collection systems implemented in Indonesia?
-The three types of tax collection systems implemented in Indonesia are official, assessment, and self-assessment.
What is the main feature of the self-assessment tax system?
-The main feature of the self-assessment tax system is that taxpayers are required to calculate their own tax liabilities and the tax authority plays a role in reviewing the declarations and ensuring the correct amount of tax is paid.
What does the self-assessment system require taxpayers to do?
-The self-assessment system requires taxpayers to calculate, account for, pay, and report the taxes due according to the regulations.
How is the tax amount determined in the self-assessment system?
-In the self-assessment system, the tax amount is determined by the taxpayers themselves through a document called a Surat Pemberitahuan or SPT.
Which law outlines the implementation of the self-assessment tax system in Indonesia?
-The implementation of the self-assessment tax system in Indonesia is outlined in Article 12, Paragraph 1 of the General Provisions and Taxation Procedures Law or UU KUP.
What does the law state about the issuance of a Surat Ketetapan Pajak (SKP) in the self-assessment system?
-According to the law, the Director General of Tax does not have to issue a Surat Ketetapan Pajak (SKP) for all SPTs submitted by taxpayers. The issuance of an SKP is limited to specific taxpayers who have inaccuracies in their SPT submissions or have not reported fiscal data.
What are the consequences for taxpayers if they fail to fulfill their obligations under the self-assessment system?
-If a taxpayer is found to have formal or material obligations unfulfilled based on an examination, the Director General of Tax can issue an SKP, which also includes sanctions that the taxpayer must bear.
What is the implication of the self-assessment system for the role of taxpayers?
-The self-assessment system emphasizes the active role of taxpayers in tax collection, but it also implies that there are consequences if they fail to meet their obligations.
What is the importance of understanding the tax regulations for taxpayers according to the script?
-Understanding the tax regulations is crucial for taxpayers as it helps them fulfill their obligations and avoid penalties, as emphasized in the script.
What is the advice given to taxpayers at the end of the script regarding their tax obligations?
-The script advises taxpayers to understand the urgency of understanding tax regulations and to like, subscribe, and enable notifications for the latest videos from the TTC Indonesia YouTube channel.
Outlines
đ Self-Assessment Tax Collection System in Indonesia
This paragraph introduces the self-assessment tax collection system in Indonesia, one of the three tax collection systems in the country. It emphasizes the responsibility of taxpayers to calculate their own tax liabilities and the role of tax authorities in verifying and ensuring the accuracy of the reported tax amounts. The system is based on the principle of trust, where taxpayers are expected to declare and pay their taxes according to the regulations without the need for a tax assessment notice from the tax authorities. However, the paragraph also highlights the consequences for taxpayers who fail to meet their formal or material obligations, as the tax authorities have the power to issue a tax assessment notice with penalties if discrepancies are found during an audit. The legal basis for this system is outlined in Article 12, Paragraph 1 of the General Provisions and Taxation Procedures Law (UU KUP), which states that taxpayers are required to pay their taxes according to the law, regardless of whether a tax assessment notice is issued. The paragraph concludes with a reminder for taxpayers to understand the urgency of complying with tax regulations and encourages viewers to engage with the content by liking, subscribing, and enabling notifications for future videos from the TTC Indonesia YouTube channel.
Mindmap
Keywords
đĄTaxation
đĄSelf-assessment
đĄTaxpayer
đĄTax Authority
đĄTax Liability
đĄSurat Pemberitahuan Pajak (SPT)
đĄAudit
đĄSanctions
đĄLegal Framework
đĄFiscal Data
Highlights
Indonesia implements three types of tax collection systems: official, self-assessment, and withholding.
This discussion focuses on the self-assessment tax collection system in Indonesia.
Self-assessment requires taxpayers to calculate their own tax obligations.
Tax authorities play a role in reviewing and ensuring the accuracy of tax payments.
The self-assessment system emphasizes the active role of taxpayers in tax collection.
Taxpayers are entrusted to determine the amount of tax due through a notification letter or SPT.
The legal basis for the self-assessment system is found in Article 12, Paragraph 1 of the General Tax Provisions and Procedures Law (UU KUP).
Taxpayers are obligated to pay taxes according to regulations without waiting for a Tax Assessment Letter.
The Director General of Taxation is not required to issue a Tax Assessment Letter for all SPTs submitted.
A Tax Assessment Letter is only issued for taxpayers who have inaccuracies in their SPT or unreported fiscal data.
Taxpayers are given the initiative to register and self-report their taxes.
There are consequences for taxpayers who fail to meet formal or material obligations, such as penalties.
The video encourages taxpayers to understand tax regulations to avoid penalties.
The video is part of an educational series by TTC Indonesia to enhance understanding of taxes.
Viewers are encouraged to like, subscribe, and turn on notifications for the latest videos from TTC Indonesia's YouTube channel.
The video concludes with a green salute, signifying the end of the educational session.
Transcripts
di
[Musik]
dalam mengatur bagaimana hak dan
kewajiban perpajakan suatu wajib pajak
dilaksanakan
Indonesia menganut 3 macam sistem
pemungutan pajak yaitu official
assessment self assessment serta
withholding kali ini kita akan membahas
salah satu sistem pemungutan pajak di
Indonesia kira-kira apa ya
[Musik]
Ini dia kontekstual konten edukasi biar
paham soal pajak dalam berbagai konteks
kali ini kita akan membahas tentang
sistem pemungutan pajak self-assessment
pastikan untuk tonton sampai akhir ya
sistem self assessment adalah mekanisme
pemungutan pajak yang pada intinya
memiliki dua ciri yaitu wajib pajak
diwajibkan untuk menghitung sendiri
jumlah pajak yang terutang dan otoritas
pajak berperan memeriksa pengungkapan
Selatan dan memastikan jumlah pajak yang
dibayarkan sudah benar
pada prinsipnya sistem self assesment
menuntut wajib pajak untuk menghitung
memperhitungkan
membayar dan melaporkan pajak yang
terutang sesuai ketentuan hal ini
diwujudkan dengan penentuan besarnya
pajak yang terutang yang dipercayakan
kepada wajib pajak sendiri melalui
dokumen surat pemberitahuan atau SPT
dasar hukum penerapan sistem self
assesment dapat kita lihat dalam pasal
12 ayat 1 undang-undang ketentuan umum
dan tatacara perpajakan atau UU kup yang
menyebutkan Setiap wajib pajak wajib
membayar pajak yang terutang sesuai
dengan ketentuan peraturan
perundang-undangan perpajakan dengan
tidak menggantungkan pada adanya Surat
Ketetapan Pajak
tenggelam penjelasan Ayat tersebut
dijelaskan bahwa berdasarkan
undang-undang ini direktur jenderal
pajak tidak Grand untuk menerbitkan
Surat Ketetapan Pajak atau eskp atas
semua SPT yang disampaikan wajib pajak
penerbitan suatu SKP hanya terbatas pada
wajib pajak tertentu yang disebabkan
oleh ketidak benaran dalam pengisian SPT
atau karena ditemukannya data fiskal
yang tidak dilaporkan oleh wajib pajak
Ayat tersebut beserta penjelasannya
mengimplikasikan bahwa sistem ini
menitikberatkan pada peran aktif wajib
pajak dalam pemungutan pajak
namun terdapat konsekuensi yang perlu
kita ingat bahwa apabila Berdasarkan
hasil pemeriksaan ditemukan kewajiban
formal maupun kewajiban material yang
tidak dipenuhi wajib pajak maka direktur
jenderal pajak dapat menerbitkan SKP
yang didalamnya juga terdapat sanksi
yang harus kita tanggung jadi apabila
disimpulkan kita sebagai wajib pajak
diberikan kepercayaan untuk berinisiatif
mulai dari mendaftarkan diri serta
Nusantara bajakan kita sendiri Semoga
Dari video ini jadi semakin paham ya
mengenai urgensi kita sebagai wajib
pajak untuk memahami ketentuan
perpajakan jangan lupa klik like dan
subscribe ya dan Klik tombol defecation
agar tidak ketinggalan video video
terbaru dari channel YouTube di TTC
Indonesia sampai jumpa di video
berikutnya salam hijau kali
[Musik]
Hai terus ya
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