Prosedur Pemanggilan WP saat Melakukan Pemeriksaan Pajak Lapangan

Summary

In this video, tax inspectors conduct a formal audit of PT Kusuka for the 2015 tax year, addressing discrepancies between the company’s reported earnings and the tax authority’s data. The inspectors explain the audit process, request additional documentation, and emphasize the importance of full cooperation and integrity. Tensions arise as PT Kusuka fails to provide all required documents, leading to further scrutiny. The inspectors also stress ethical standards, warning against bribery and corruption. The video highlights the formalities of a tax audit, the legal responsibilities of the taxpayer, and the importance of transparency.

Takeaways

• 😀 The conversation takes place during a tax audit of PT Kusuka, focusing on the 2015 tax year.
• 😀 The tax inspectors introduce themselves as part of the Directorate General of Taxes, outlining their roles in the audit process.
• 😀 The inspection team informs the company representative (Pak Kenjiro) about the need to clarify discrepancies between the submitted tax report (SPT) and the data held by the Directorate General of Taxes.
• 😀 The team emphasizes that the audit will continue unless the company can provide the missing data, such as bank statements, as requested in the summons.
• 😀 The inspection team stresses the importance of complying with the law and submitting all necessary documentation, warning that failure to do so may lead to further scrutiny or penalties.
• 😀 The auditors explain the process of issuing a tax assessment notice (Surat Ketetapan Pajak), and the opportunity for the company to clarify discrepancies during the closing conference.
• 😀 The tax team also informs the company about the potential consequences of not agreeing with the final tax assessment, including the right to appeal to the Tax Court.
• 😀 The team highlights that any attempts at bribery or misconduct, such as offering meals or gifts to the auditors, will be strictly prohibited and may lead to legal actions.
• 😀 During the meeting, Pak Kenjiro acknowledges his long tenure with PT Kusuka, which started in 1990, while the secretary (Pak Via) mentions her 8-year tenure.
• 😀 The tax inspectors make it clear that CCTV cameras are monitoring the room, and all conversations are being recorded, reinforcing transparency and integrity during the inspection.

Q & A

What is the primary purpose of the meeting between the tax inspectors and Mr. Kenjiro?

The primary purpose of the meeting is to conduct a tax audit for PT Kusuka regarding the 2015 fiscal year. The tax inspectors are reviewing discrepancies between the reported data on the company's tax returns and the data available with the Directorate General of Taxes.

Why did the tax inspectors ask Mr. Kenjiro to clarify the company's financial data?

The tax inspectors found discrepancies between the data reported in PT Kusuka's tax return (SPT) and the data available with the Directorate General of Taxes. They asked Mr. Kenjiro to clarify these discrepancies and provide additional supporting documents.

What rights does Mr. Kenjiro have during the tax inspection process?

Mr. Kenjiro, as the taxpayer, has the right to clarify discrepancies, provide supporting documents, and discuss the findings during a closing conference. He also has the right to appeal the results of the audit if he disagrees with the final tax assessment.

What are the key obligations of Mr. Kenjiro during the tax inspection?

Mr. Kenjiro is obligated to provide all necessary documents requested by the tax inspectors, including financial records and evidence supporting the company's tax return. If he fails to provide the required documents, the tax inspectors may visit the company's premises for further investigation.

How does the tax inspection team verify the data reported by PT Kusuka?

The tax inspection team compares the data reported in PT Kusuka's tax return (SPT) with the data they have in their own records. When discrepancies are found, they request clarification from Mr. Kenjiro and may ask for additional documents, such as bank statements, to support their investigation.

What happens if the taxpayer (Mr. Kenjiro) disagrees with the final audit results?

If Mr. Kenjiro disagrees with the final results of the tax audit, he can raise objections during the closing conference. If the disagreement persists, he can appeal to the tax office (Kantor Pelayanan Pajak) and, if necessary, escalate the issue to the Tax Court or the Supreme Court.

What is the role of the 'closing conference' in the tax inspection process?

The closing conference is a meeting where the taxpayer (Mr. Kenjiro) has the opportunity to discuss the final findings of the tax audit, present objections, or agree to the tax assessment. If necessary, the issue can be referred to a quality assurance team for further review.

Why is it important for Mr. Kenjiro to provide all requested documents during the inspection?

It is important because failure to provide the requested documents may delay the audit process or lead to further investigation, including an on-site visit by the tax inspectors. Non-compliance could also result in legal consequences, including penalties.

What is the significance of the 'factual integrity statement' that Mr. Kenjiro is asked to sign?

The factual integrity statement is a declaration ensuring that neither party will offer or accept any form of bribery, gifts, or favors during the tax inspection process. It emphasizes the integrity and transparency of the audit, which is crucial for upholding ethical standards in the tax system.

How do the tax inspectors ensure transparency during the audit process?

The tax inspectors ensure transparency by recording all activities and conversations in the audit room using CCTV surveillance. They also explain to the taxpayer that any attempt to offer bribes or gifts will be reported to the authorities, reinforcing the importance of maintaining ethical conduct during the audit.