Apa Itu Sistem Pemungutan Pajak Self Assessment? - ConTAXtual Eps 5

Summary

This 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

• 📚 Indonesia implements three types of tax collection systems: official, self-assessment, and withholding.
• 🔍 The self-assessment system requires taxpayers to calculate their own tax liabilities and authorities to verify the accuracy of the reported tax.
• 📈 Taxpayers are entrusted with determining the amount of tax owed through a document called a Surat Pemberitahuan or SPT.
• 📖 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).
• 🏛 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.
• 📝 The system emphasizes the active role of taxpayers in tax collection but also carries consequences for non-compliance.
• ⚖️ If a taxpayer fails to meet formal or material obligations, the Directorate General of Taxation can issue an SKP, which includes penalties.
• 💼 Taxpayers are given the initiative to register and calculate their taxes, highlighting the importance of understanding tax regulations.
• 👍 The video encourages viewers to like, subscribe, and enable notifications for the latest videos from the TTC Indonesia YouTube channel.
• 🌿 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.