Alur Pemeriksaan Pajak❗️❗️❗️, Perhatikan Langkah-langkah dan Prosedur Ini❗️ | Bagian 2

Summary

In this video, Purwodadi from the 'Berhoodie' YouTube channel explains the detailed process of a tax inspection in Indonesia, particularly focusing on field audits. He walks viewers through the stages, starting with the initial notification (SP2), the first meeting with the tax inspector, document requests, and the audit process itself. The video highlights the taxpayer's right to dispute findings before the final report (SPHP) is issued, and provides insights into the role of quality assurance teams. It also touches on the options taxpayers have to correct their tax filings before receiving tax assessments (SKPKB). Overall, it offers essential guidance on navigating a tax audit efficiently.

Takeaways

• 😀 Tax audits typically involve field inspections rather than office checks for more complex assessments.
• 😀 The process starts with a notification (SP2) of the tax audit, which can be delivered by mail or in person.
• 😀 The tax auditor usually meets the taxpayer in person, either at their office or the taxpayer's business location, to understand the business processes.
• 😀 During the meeting, auditors inquire about sales and purchase processes, key suppliers, customers, and operational expenses to assess the business structure.
• 😀 Taxpayers must prepare key documents like company establishment deeds, organizational structure, and other records for inspection.
• 😀 It’s helpful to have soft copies of documents, as auditors often request them in digital format for quicker processing.
• 😀 Once all documents are provided, the auditor analyzes the taxpayer's financial activities to identify any discrepancies or risks.
• 😀 The auditor issues an SPHP (tax audit notification) to inform the taxpayer of any discrepancies or areas for further clarification.
• 😀 If the taxpayer wants to correct any errors in their tax returns, they must do so before the SPHP is issued, in line with the HPP Law of 2021.
• 😀 After receiving the SPHP, the taxpayer has seven days to respond, either agreeing or disagreeing with the findings, and provide justification for any disagreements.
• 😀 If there’s a dispute, an internal discussion with the Tax Office and a neutral quality assurance team from a higher office can be requested for mediation.
• 😀 Once the audit concludes, the LHP (Audit Report) is issued, and depending on the findings, it leads to the issuance of various tax assessment notices like SKPKB, SKPLB, or SKPN.

Q & A

What is the first step in the tax inspection process in Indonesia?

The first step is receiving a 'Surat Perintah Pemeriksaan' (SP2), or tax audit order. This document notifies the taxpayer about the upcoming audit and can be delivered either by mail or in person by the tax officer.

Where can the initial meeting between the taxpayer and tax officer take place?

The initial meeting can take place either at the tax office or at the taxpayer’s business location, depending on the nature of the audit (office or field audit).

What kinds of documents are typically required during the tax audit?

During the tax audit, the tax officer typically requests company incorporation documents, organizational structure records, financial statements, accounting books, and any other relevant business documentation.

Why is it important for taxpayers to prepare both hard and soft copies of documents?

It is important because providing soft copies of documents can help speed up the audit process, allowing the tax officers to analyze and verify information more efficiently.

What happens after the tax auditor reviews the documents and business operations?

After reviewing the documents and understanding the business operations, the tax officers analyze the financial data, identify risks, and audit the transactions for accuracy over a period of time.

What is the Laporan Hasil Pemeriksaan (LHP), and what role does it play in the process?

The Laporan Hasil Pemeriksaan (LHP) is the audit report issued after the review, detailing the findings of the audit. This report is crucial because it outlines any discrepancies or issues found in the taxpayer's financial practices.

What are the possible outcomes once the tax audit report (LHP) is issued?

The possible outcomes include the issuance of a 'Surat Ketetapan Pajak Kurang Bayar' (SKPKB) if the taxpayer owes more taxes, a 'Surat Ketetapan Pajak Lebih Bayar' (SKPLB) if there is an overpayment, or a 'Surat Ketetapan Pajak Nihil' (SKPN) if no discrepancies are found.

What happens if the taxpayer disagrees with the audit findings?

If the taxpayer disagrees with the audit findings, they can respond within seven days after the issuance of the SPHP (tax audit result notification). If necessary, a final discussion (Pembahasan Akhir) can take place, and the case may be referred to a Quality Assurance team for neutral resolution.

What is the role of the Quality Assurance (QA) team in the tax audit process?

The Quality Assurance (QA) team, typically from the regional tax office (Kanwil), acts as a neutral third party to help resolve disputes between the tax auditor and the taxpayer. They ensure that audit procedures comply with regulations and may mediate in case of disagreements.

Can taxpayers correct inaccuracies in their tax filings during the audit process?

Yes, taxpayers can correct inaccuracies before the 'Surat Pemberitahuan Hasil Pemeriksaan' (SPHP) is issued, in accordance with the 2021 HPP Law. Once the SPHP is issued, the taxpayer has to respond to the audit findings rather than making corrections.