3. Kewajiban dan Hak Perpajakan

Summary

This video module covers the fundamentals of tax obligations and rights in Indonesia, focusing on the self-assessment system where taxpayers are responsible for registering, calculating, reporting, and paying taxes. It details various tax deadlines and types, such as income tax (PPh) and VAT (PPN), while explaining the rights taxpayers have, such as fair treatment, guidance, and legal protection. Through practical examples and case studies, the video provides a clear understanding of how to comply with Indonesian tax laws and the support available from tax authorities.

Takeaways

• 😀 Self-assessment is the core principle of tax obligations in Indonesia, where taxpayers are responsible for registering, calculating, reporting, and paying their own taxes.
• 😀 Taxpayers have the right to receive information, services, and facilities related to tax compliance procedures from the tax office (KPP) and its representatives.
• 😀 Tax obligations include registering for an NPWP (Taxpayer Identification Number), calculating taxes based on applicable tax rates, and paying taxes through platforms like DJP Online.
• 😀 Taxpayers can easily make tax payments using a billing code on the DJP website or through the KORTEX system starting in 2025.
• 😀 Deadlines for tax payments and reports are set for different types of taxes. For example, PPh 21, 22, and 23 are due by the 15th of each month, while certain taxes like PPN and PPh 25 vary by type and time.
• 😀 Taxpayers must report their tax returns on specific dates, such as personal SPT returns by March 31 and corporate SPT returns by April 30.
• 😀 There are three main types of tax obligations: paying taxes (PPh 25, 29, 21), withholding tax on income (PPh 21, 22, 23), and collecting VAT (PPN) and luxury goods tax (PPnBM).
• 😀 Taxpayers who engage in certain businesses may need to apply for a PKP (Taxable Entrepreneur) status if their annual revenue exceeds IDR 4.8 billion, thus triggering VAT and PPN obligations.
• 😀 For businesses below the threshold (IDR 4.8 billion), tax obligations are simplified through a final tax system that does not require detailed tax calculations for PPh 25 and 29.
• 😀 Taxpayers have the right to fairness, legal certainty, and protection of their data as they fulfill their obligations. They can also receive guidance from tax officers through various channels like AR and the Kring Pajak service.

Q & A

What is the concept of self-assessment in taxation in Indonesia?

Self-assessment in Indonesia requires taxpayers to register, calculate, report, and pay their taxes independently. Taxpayers must ensure their compliance without relying on a tax assessment notice from the authorities.

What rights do taxpayers have under the Indonesian tax system?

Taxpayers in Indonesia have the right to receive fair treatment, legal certainty, guidance, services, facilities, and protection of their confidential data. They can also seek assistance from the tax authorities for compliance.

Which legal regulation governs the obligations and rights of taxpayers in Indonesia?

The obligations and rights of taxpayers are governed by the Indonesian Tax Law, specifically Article 12, paragraph 1 of the General Tax Provisions and Procedures Law (UU KUP).

What are the key steps in the taxpayer’s obligation process in Indonesia?

The key steps include registering, calculating, paying, and reporting taxes. Taxpayers must also adhere to specific deadlines and follow the correct procedures as per the law.

How can taxpayers in Indonesia register for a Taxpayer Identification Number (NPWP)?

Taxpayers can register for an NPWP either at the local tax office (KPP) or online through the official tax website, which provides an efficient registration process.

What happens if a taxpayer's business revenue exceeds 4.8 billion IDR annually in Indonesia?

If a taxpayer's business revenue exceeds 4.8 billion IDR annually, they are required to register as a VAT collector (PKP) and must comply with additional tax obligations, including the calculation, payment, and reporting of VAT.

What is the due date for tax payments in Indonesia under the new PMK 81/2024 regulation?

Under PMK 81/2024, the due date for tax payments varies depending on the type of tax, with specific due dates for various taxes like PPh 25, PPh 21, and VAT, among others, with most due by the 15th of each month.

What is the role of tax authorities in the Indonesian tax system?

Tax authorities, such as the KPP (Tax Office), are responsible for providing guidance, ensuring compliance, and processing tax-related services, including the issuance of tax assessments and guidance on tax obligations.

How is the tax payment process facilitated for taxpayers in Indonesia?

Tax payments in Indonesia can be easily made using the online tax system, which includes a billing code that allows taxpayers to make payments independently through the DJP Online portal or via Kortex starting in 2025.

What is the self-assessment system’s legal basis in Indonesia?

The self-assessment system is legally based on the General Tax Provisions and Procedures Law (UU KUP), which mandates taxpayers to manage their tax obligations, including registration, calculation, payment, and reporting.