Proses Bisnis Registrasi Wajib Pajak pada Saat Implementasi CTAS

Summary

This video provides an overview of the simplified tax registration process for new taxpayers, including individuals, businesses, and government institutions. It explains the key steps: registration, account activation, data changes, electronic signature setup, and NPWP deletion. The Directorate General of Taxes has introduced easier, integrated services accessible via multiple channels (online, phone, in-person). It also highlights updates from the KORTEX system that streamline tax registration and data validation processes. For further assistance, viewers are encouraged to visit the official tax website or contact the tax helpline.

Takeaways

• 😀 The tax registration process has become easier and more streamlined, covering individual taxpayers, entities, and government institutions.
• 📞 Tax services can be accessed through 3C channels: click (online), call (Pajak hotline), and counter (in-person at tax offices).
• 🔄 The system is being updated to integrate the registration process, validation, and data across various NPWP (taxpayer ID) branches.
• 📋 Individuals and entities can register for NPWP using various channels, including PJAP (tax application services), OSS (for businesses), and Kemenkumham integration (for legal entities).
• 🆔 WNI (Indonesian citizens) only need to activate their NIK (ID number) for registration, while foreign individuals validate through passport data.
• 📝 Taxpayers must activate their accounts after obtaining an NPWP, involving phone, email, and facial recognition verification.
• 🔏 Electronic signatures, both certified and non-certified, are used for signing tax documents, and require a personal security code or certification.
• 🛠️ Changes in taxpayer data or status, such as address or PBB (land/building tax) updates, can be made via the 3C channels.
• 🚚 Transfers of taxpayer registrations between regions can be processed through the system, with an official letter issued within 5 days.
• ❌ NPWP deletion is possible for those no longer meeting the tax law's subjective or objective criteria, and takes up to 6-12 months depending on the taxpayer type.

Q & A

What is the main purpose of the video?

The video aims to explain the simplified process of business registration, including how to register as a new taxpayer and submit various applications such as de-registration, using updated procedures and systems.

Who is the video intended for?

The video is designed for prospective taxpayers, including individuals, businesses, government institutions, and registered taxpayers who want to submit applications or requests, such as de-registration.

What are the four basic obligations of a taxpayer mentioned in the video?

The four basic obligations of a taxpayer are to register, calculate, pay, and report their taxes.

What is the '3C' channel mentioned in the video, and what does each 'C' stand for?

The '3C' channel refers to three ways taxpayers can access tax administration services: 'Click' (online via the website), 'Call' (telephone services via Kring Pajak 15200), and 'Counter' (physical service at tax offices).

What major improvements have been made to the tax registration system under Kortex?

Under Kortex, taxpayers can register at any tax office nationwide, data validation is integrated with third-party systems, all processes are streamlined, and taxpayer data is fully integrated, including central and branch NPWP information.

How can Indonesian citizens (WNI) and foreign nationals (WNA) register for NPWP?

Indonesian citizens (WNI) can activate their NPWP using their validated National Identification Number (NIK). Foreign nationals (WNA) without a NIK can register by validating their passport with the Directorate General of Immigration.

What types of businesses are required to register for NPWP, and how can they do so?

Legal entities like limited liability companies, foundations, and cooperatives register through the Directorate of Legal Administration. Non-legal entities like partnerships can obtain their NPWP through the Directorate of Business Administration. If issues arise, they can use the 3C channels.

What is the process for activating a taxpayer account after receiving an NPWP?

Taxpayers can activate their account online or visit a tax office. Verification is done through phone, email, and facial recognition. Accounts are activated within one working day after submission.

What are the two types of electronic signatures mentioned, and how are they used?

The two types are uncertified electronic signatures (authorized codes from DJP) and certified electronic signatures, integrated with the Indonesian Certificate Authority (PSRE). Certified signatures require application and renewal.

What is the process for deleting an NPWP, and under what conditions can it be done?

NPWP deletion can be requested if a taxpayer no longer meets the subjective or objective criteria. The process takes 6 months for individuals and 12 months for businesses. If outstanding tax debts exist, the deletion request can be denied until the debts are settled.