Sistematika Ketentuan Umum dan Tata Cara Perpajakan (KUP)

Summary

This Indonesian tax education video script offers a systematic exploration of general tax regulations and procedures in Indonesia. It covers topics from basic tax introduction, including NPWP and payment methods, to criminal and investigative aspects of taxation. The script discusses tax law, including material and formal tax law, and the tax cycle involving self-assessment, tax office supervision, disputes, and legal resolutions. It also touches on the evolution of tax reform in Indonesia, the importance of understanding tax laws, and the rights and obligations of taxpayers and the state.

Takeaways

• 📚 The script is an educational talk about the general provisions and procedures of taxation in Indonesia, covering topics from basic regulations to criminal and investigative aspects.
• 🏛️ It discusses the historical reforms in Indonesian tax law, particularly the significant changes in 1983 that replaced the old Dutch colonial tax laws with new regulations.
• 🔄 The shift from official assessment to self-assessment in tax calculation is highlighted, emphasizing the active role of taxpayers in determining their own tax obligations.
• 💼 The script explains the legal status of tax law, distinguishing between private law, which governs relationships between individuals or entities, and public law, which includes tax law.
• 📊 Tax law is divided into material tax law, which defines who is taxed and what is taxable, and formal tax law, which outlines the procedures to implement material tax law.
• 🔍 The tax cycle is outlined, including the phases of self-assessment, tax office supervision, dispute resolution, and the final settlement of tax disputes through the tax court.
• 🆔 The importance of having a Taxpayer Identification Number (NPWP) for legal recognition as a taxpayer and the responsibilities that come with it are emphasized.
• 🏦 The script touches on the withholding system, where third parties are responsible for the collection and remittance of taxes, such as in the case of PPH (Pajak Penghasilan Hidup).
• 📖 It mentions the evolution of the KUHP (Ketentuan Umum dan Tata Cara Perpajakan), noting the changes from the initial 1983 law to the current version, focusing on the latest amendments.
• 📋 The concept of 'self-assessment' is explored, detailing the obligations of taxpayers to register, calculate, collect, report, and settle their tax liabilities.
• 🔑 The script introduces key terms and definitions necessary for understanding the tax system, including the 6Ms of self-assessment and the navigation through various tax regulations.

Q & A

What is the main topic discussed in the video script?

The main topic discussed in the video script is the general provisions and procedures of taxation in Indonesia, covering aspects from introduction to tax regulations, taxpayer identification, tax payment methods, and tax offenses and prosecution.

What significant tax reform occurred in Indonesia in 1983?

In 1983, Indonesia saw significant tax reforms with the introduction of new tax laws, replacing the old Dutch colonial laws. This included the implementation of self-assessment in place of the official assessment system.

What is the difference between official assessment and self-assessment in the context of Indonesian taxation?

Official assessment refers to the system where the tax authority calculates the taxpayer's tax liability, whereas self-assessment is a system where the taxpayer actively calculates their own tax liability and reports it to the tax authorities.

What is the role of the Directorate General of Taxes in Indonesia?

The Directorate General of Taxes is a part of the Ministry of Finance in Indonesia, responsible for tax collection and administration, including implementing tax policies and ensuring compliance with tax regulations.

What does the acronym 'PPH' stand for in the Indonesian tax system?

PPH stands for 'Pajak Penghasilan Hasil' which translates to 'Income Tax Withholding' in the Indonesian tax system. It refers to the tax withheld at source by employers or other parties from payments made to individuals or entities.

What is the legal status of tax law in Indonesia?

Tax law in Indonesia is considered part of public law, which regulates the relationship between the state and its citizens or legal entities in terms of tax obligations and rights.

How is tax law categorized in Indonesia?

Tax law in Indonesia is categorized into material tax law and formal tax law. Material tax law includes the substantive provisions about who is taxed, what is taxed, and the rates, while formal tax law includes the procedural rules for implementing material tax law.

What are the four stages of the tax cycle mentioned in the script?

The four stages of the tax cycle mentioned are: 1) Statement, where the taxpayer calculates and reports their tax liability; 2) Supervision, where tax authorities conduct audits; 3) Dispute, where taxpayers can object to audit results; and 4) Resolution, which involves legal proceedings such as appeals and tax court decisions.

What is the significance of having an NPWP (Nomor Pokok Wajib Pajak) in Indonesia?

Having an NPWP is significant as it is the taxpayer identification number required for individuals or entities to engage in financial transactions and to fulfill their tax obligations in Indonesia.

What does the term 'self-assessment' involve for taxpayers in Indonesia?

Self-assessment in Indonesia involves taxpayers registering for an NPWP, calculating their own tax liabilities, withholding or collecting taxes from others where applicable, paying the calculated taxes to the state, and submitting annual tax reports.

What changes were made to the KUHP (General Tax Law) in 2009?

The changes made to the KUHP in 2009 primarily involved updating Article 37, which pertains to the definition of tax, and Article 1 of Law No. 28, which relates to political sunset clauses.

Outlines

00:00

📚 Introduction to Indonesian Tax System

The script introduces a learning opportunity for tax enthusiasts, focusing on the general provisions and procedures of taxation in Indonesia. It covers a broad range of topics from basic tax regulations to criminal and investigative aspects. The discussion is structured to span over a semester, starting with an introduction to the Indonesian tax system, followed by legal aspects of taxation, the tax cycle, and understanding tax laws. The script also mentions the significant tax reforms in Indonesia, particularly the shift from official assessment to self-assessment in 1983, and the introduction of the withholding system. It emphasizes the importance of understanding the tax system, including the difference between formal and material tax law.

05:03

🔍 Deep Dive into Tax Laws and Obligations

This section delves deeper into the specifics of Indonesian tax laws, distinguishing between material and formal tax laws. Material tax laws define who is taxable, what is taxable, and the rates, while formal tax laws regulate the implementation of material tax laws. The script outlines the four phases of the tax cycle: self-assessment by taxpayers, supervision by tax offices, dispute resolution, and the final phase involving legal proceedings. It also discusses the obligations of taxpayers, such as obtaining a Taxpayer Identification Number (NPWP), calculating and reporting taxes, and the potential for tax audits. The script highlights the importance of understanding one's rights and obligations under the tax law, as well as the implications of non-compliance.

10:04

🏛️ Taxation and Legal Framework Overview

The final paragraph provides an overview of the legal framework of taxation, emphasizing the economic, legal, and benefit aspects of taxes. It explains that taxes are compulsory contributions to the state by individuals or entities, without direct compensation, and are used for the welfare of the people. The script also touches on the rights and obligations of taxpayers and the state, as outlined in the tax laws. It introduces the concept of 'self-assessment' in tax compliance, where taxpayers are responsible for registering, calculating, and paying their taxes. The paragraph concludes with a mention of 'circular navigation' of tax laws, indicating a comprehensive approach to understanding the tax system, and invites viewers to download a file for further study on the subject.

Keywords

💡Self-assessment

Self-assessment in the context of the video refers to the system where taxpayers actively calculate and report their own tax liabilities instead of relying on tax authorities to do so. This concept is integral to the Indonesian tax system's shift towards a more proactive approach by taxpayers. The video mentions 'self-assessment' as a key part of the tax reform that took place in 1983, moving from an 'official assessment' to a system where taxpayers are responsible for their own tax calculations.

💡NPWP

NPWP stands for 'Nomor Pokok Wajib Pajak', which translates to 'Taxpayer Identification Number' in Indonesia. It is a unique identification number assigned to taxpayers by the Indonesian tax authority. The video emphasizes the importance of obtaining an NPWP as part of the registration process for taxpayers, highlighting it as a legal requirement for those who meet certain criteria.

💡Withholding System

The withholding system is a tax collection method where taxes are deducted at the source of income by a third party, such as an employer. This system is mentioned in the video as an important aspect of the tax collection process in Indonesia, where the third party is responsible for withholding and remitting the tax to the government. It is a mechanism to ensure that tax is collected promptly and efficiently.

💡Tax Reform

Tax reform in the video refers to significant changes in the Indonesian tax system, particularly the shift from old tax laws inherited from the Dutch colonial era to new legislations in 1983. These reforms introduced new tax laws like PPH (Pajak Penghasilan Hidup) and PPN (Pajak Pertambahan Nilai), marking a major overhaul in the way taxes are calculated and collected.

💡Hukum Pajak

Hukum Pajak, or tax law, encompasses the legal framework governing taxation in Indonesia. The video discusses the importance of understanding both material and formal tax laws. Material tax law defines who is taxed, what is taxed, and the rates, while formal tax law outlines the procedures for implementing material tax law. Understanding these laws is crucial for taxpayers and tax authorities alike.

💡Siklus Pajak

Siklus Pajak, or tax cycle, refers to the process of tax assessment, collection, and resolution of disputes in the Indonesian tax system. The video outlines the stages of the tax cycle, including self-assessment, audit, and dispute resolution. It is a comprehensive term that encapsulates the entire process from the taxpayer's calculation of tax to the final resolution of any tax-related disputes.

💡PPH

PPH stands for 'Pajak Penghasilan Hidup', which translates to 'Income Tax' in Indonesia. It is a type of tax levied on an individual's income. The video discusses PPH as part of the material tax laws, detailing how it is calculated and collected, and its role in the Indonesian tax system.

💡PPN

PPN stands for 'Pajak Pertambahan Nilai', which is 'Value Added Tax' in Indonesia. It is a consumption tax levied on the sale of goods and services. The video mentions PPN as an example of a material tax law, illustrating its application and the way it is incorporated into the tax system.

💡KUHP

KUHP stands for 'Kitab Undang-Undang Hukum Pajak', which translates to 'Tax Law Book' in Indonesia. It is a compilation of tax laws and regulations. The video discusses the evolution of KUHP, highlighting significant amendments and their impact on the tax system, emphasizing the importance of staying updated with the latest tax laws.

💡Taxpayer Obligations

Taxpayer obligations refer to the duties that taxpayers must fulfill under the tax law. The video outlines various obligations such as maintaining records, reporting income, paying taxes, and submitting annual notifications. These obligations are crucial for compliance with tax laws and are a central theme in the video's discussion on tax administration.

💡Dispute Resolution

Dispute resolution in the context of the video pertains to the process of addressing disagreements between taxpayers and the tax authority regarding tax assessments or collections. The video explains the steps involved in resolving tax disputes, including objections, appeals, and the role of the tax court, emphasizing the legal rights of taxpayers in the process.

Highlights

Introduction to the general provisions and procedures of taxation in Indonesia.

The transition from official assessment to self-assessment tax system in 1983.

Explanation of tax concepts such as PPH, PPN, and the withholding system.

The legal status of tax law as part of public law.

Definition of material tax law and formal tax law.

The tax cycle, including phases like statement, supervision, dispute, and settlement.

The requirement for taxpayers to have an NPWP (Taxpayer Identification Number).

Duties of taxpayers in the self-assessment system.

The role of the tax office in tax supervision and audit.

Procedures for handling tax disputes and the role of the tax court.

Changes in the KUHP (Taxation Criminal Law) over time, including the latest in 2009.

Definition of tax as a compulsory contribution to the state without direct compensation.

Rights and obligations of taxpayers and the state as outlined in the KUHP.

The concept of self-assessment in tax payment and reporting.

Introduction to tax terminology and the importance of understanding tax navigation.

Practical steps for taxpayers to register, calculate, and report taxes.

The process of tax payment, including withholding and remittance to the state treasury.

The significance of the tax reform in 1983 and its impact on the Indonesian tax system.

Transcripts

halo halo rekan-rekan sekalian Pada

kesempatan kali ini saya mengajak anda

semua sobat pajak untuk belajar

sistematika ketentuan umum dan tatacara

perpajakan atau kup3 di disinilah kita

belajar ketentuan umum dan prosedur

perpajakan di Indonesia pokok bahasan

Coupe itu meng-cover mulai dari

pendahuluan ketentuan umum NPWP tatacara

pembayaran sampai dengan ketentuan

pidana dan penyidikan jadi terkait dalam

prosedur terkait dengan tatacara semua

akan kita bahas untuk Anda masiswa ini

akan kita bahas sampai dengan 1 semester

kedepan lalu apa isi video ini Stable of

contents kita adalah pertama pendahuluan

berupa sistem perpajakan di Indonesia

kemudian kedudukan hukum pajak alaikum

pajak formal dan hukum pajak material

lalu siklus pajak siklus pajak di

undang-undang komputer Seperti apa untuk

mempermudah anda dalam memahaminya

kemudian hak dan

lebih pajak terakhir adalah sirkum

navigation pemahaman alur mempelajari

undang-undang KUHP ok

hai pertama rekan-rekan kita belajar

oversky dulu reformasi perpajakan di

Indonesia

Hai Mbah Google

Hai dcp Direktorat Jenderal Pajak Salah

satu bagian dari Kementerian Keuangan

telah beberapa kali menjalankan agenda

perubahan-perubahan pertama yang cukup

besar terjadi tahun 1983 saat itu

beberapa undang-undang baru di bidang

perpajakan disahkan untuk mengganti

undang-undang lama peninggalan Belanda

saat itu ada undang-undang tahu PPH PPN

dan sistem pemungutan pajak diubah dari

official assessment menjadi self

assessment Apa bedanya ya official

assessment saat itu wajib pajak atau

bersikap pasif pajak dihitung oleh

fiskus Kristus ke petugas pajak utang

pajak timbul setelah diterbitkannya SK

pskp itu Surat Ketetapan Pajak jadi

telah ditetapkan baru

Hai wajib baca itu bayar tahu 83

undang-undang 083 yang mulai berlaku

tahun 84 itu berubah menjadi staf

assessment self assessment itu apa wajib

aja yang aktif wajib pajak itu

menghitung sendiri memperhitungkan bayar

melapor pajak yang terutang jadi wajib

aja sih Aktif tidak menunggu kitab kans

ditetapkannya pajak oleh petugas pajak

ada lagi sistem kita yaitu withholding

system ini wajib pajak pajaknya pihak

ketiga lah yang melakukan pemotongan dan

pemungutan pajak ini akan kita temukan

nanti di PPH pemotongan dan pemungutan

atau PPH potput ungkapan yang sangat

Hai terkenal yang mungkin ada pernah

dengar in this world yesterday but

that's Soleh Benjamin Franklin Ya

silahkan anda cari update lirik ok

Hai kedudukan hukum pajak kita biarkan

hukum pajak kita itu perlu kita pop tak

ketahui bahwa hukum-hukum itu ada dua

yaitu competed a atau sering kita sebut

dengan hukum privat dan hukum publik ya

hukum privat itu adalah mengatur

hubungan antara satu pihak dengan pihak

lain ya di suatu negara secara umum

pabrik itu mengatur hubungan antara

warganegara piye satu negara dengan

pemerintah atau dengan negara hukum

perdata itu ada hukum perdata adalah

hukum dagang ada dua itu yang paling

utama sedangkan hukum publik itu ada

hukum tata negara hukum tata usaha

negara hukum pajak dan hukum pidana nah

teman-teman Anda bisa lihat bahwa disini

hukum pajak itu masuk dalam kriteria

sebagai hukum publik yaitu mengatur

hubungan antara warga negara dengan

pemerintah atau dengan negara

Halo Halo Apa itu pompa jas

Hai Oke kita lihat hukum pajak adalah

keseluruhan dari peraturan-peraturan

yang meliputi wewenang pemerintah untuk

mengambil kekayaan seseorang dan

menyerahkannya kembali kepada masyarakat

dengan melalui kas negara sehingga Ia

merupakan bagian dari hukum publik yang

mengatur hubungan-hubungan hukum antara

negara dan orang-orang atau badan hukum

yang berkewajiban membayar pajak jadi

hubungan antara warganegara lebih orang

pribadi atau badan dengan negara

kreditor sampaikan oke nah jadi hukum

pajak itu bisa dibagi menjadi hukum

pajak material dan hukum pajak formal

hukum pajak material adalah hukum pajak

yang memuat ketentuan-ketentuan tentang

siapa-siapa yang dikenakan pajak dan

siapa yang dikecualikan dari pengenaan

pajak apa saja yang dikenalkan dan

berapa yang harus dibayar jadi material

Lestari Soviet sobek tarif dan

sebagainya sedangkan hukum pajak formal

berisi ketentuan-ketentuan tentang siapa

apa dan berapa ketentuan-ketentuan yang

mengatur bagaimana mewujudkan hukum

pajak material menjadi kenyataan Oke

contoh hukum pajak material adalah

undang-undang PPH undang-undang PPN dan

undang-undang bea meterai sedangkan

hukum pajak formal teman-teman ya Apa

aja undang-undang kup ya jadi akan kita

pelajari undang-undang PPSP penagihan

pajak dengan surat paksa dan ada

undang-undang pengadilan pajak a

Hai Oke kita lanjutkan kita masuk

kesitus wajah di sini ada empat macam

fase yang perlu Anda ketahui pertama

adalah fase statement yang wajib pajak

menghitung mendaftar menghitung dan

kemudian melapor sendiri atas kewajiban

perpajakannya kemudian faktor kedua

adalah sosok pengawasan dalam hal ini

Kantor Pajak bisa melakukan pengawasan

berupa pemeriksaan the legenda

sebagainya lo dapat ketiga sengketa

dimana wajib pajak Maret gue lalu

mengajukan keberatan atas hasil

pengawasan bisa yang terhadap

penyelesaian sengketa ketika wajib pajak

mengajukan banding Oke kita lanjutkan

cukup seperti yang tadi temen-temen

setelah timbulnya hak dan kewajiban maka

fastest mengatakan dilalui oleh wajib

pajak dengan mempunyai NPWP Nomor Pokok

Wajib Pajak atau pengukuhan pengusaha

kena pajak

nah wajib pajak ada Kewajiban melakukan

pembukuan atau pencatatan kemudian

menyampaikan surat pemberitahuan dari

hasil surat pemberitahuan tersebut

design pajak bisa melakukan pemeriksaan

atau tidak dan jangka waktu lima tahun

ya kalau anda diperiksa berarti wajib

pajak akan masuk ke fase pengawasan

yaitu pemeriksaan hasil dari pemeriksaan

bisa berupa tagihan bahkan pajak atau

ketetapan pajak dan itupun wajib pajak

bisa setuju atau tidak apabila setuju

maka wajib pajak membayar tagihan pajak

yang ada di surat Rebahkan kalau tidak

setuju Wajib Pajak masih bisa mengajukan

yang namanya keberatan nanti masuk ke

Vaseline kita hasil dari keberatan akan

keluar yang namanya surat keputusan

keberatan disini wajib pajak pun bisa 7

atau tidak setuju Kalau setuju berarti

dia membayar jumlah paket yang

terutang di surat keputusan keberatan

Kalau tidak setuju wajib pajak maju ke

fase penyelesaian sengketa yaitu ke

pengadilan pajak dengan apa dengan

mengajukan banding bandingin ini akan

diproses suka dividen pajak tapi di

pengadilan pajak hasil dari banding ini

namanya putusan banding dan futsal

banding ini sifatnya adalah final ini

ada fase terakhir dalam siklus pajak

kita ya Oke kita lanjutkan teman-teman

undang-undang KUHP kita yang perlu Anda

ketahui teman-teman itu sudah berubah

beberapa kali saya tadi saya bilang

reformasi pajak yang pertama itu tahun

83 itu undang-undang nomor 6 tahun 83

kemudian berubah empat kali Sampai

dengan saat ini terakhir adalah

undang-undang nomor 16 tahun 2009 itu

perubahan keempat yang mulai berlaku

2008 Sampai dengan saat ini perlu Anda

ketahui undang-undang no

udah tahun 2009 ini hanya mengubah pasal

37 ayat 1 undang-undang Nomor 28 itu

terkait dengan night Sunset politik

padahal itu oke eh definisi pajak ini

perlu kita ketahui

Hai pajak adalah kontribusi wajib kepada

negara yang terutang oleh orang pribadi

atau badan yang bersifat memaksa

berdasarkan undang-undang dengan tidak

mendapatkan imbalan secara langsung dan

digunakan untuk keperluan negara bagi

sebesar-besarnya kemakmuran rakyat ya

ini ada dapat dipasang 1 ayat 1

undang-undang KUHP dari pengertian ini

teman-teman kita bisa lihat kontribusi

wajib

[Musik]

Hai imbalan secara langsung ini berarti

apa ini masuk ke aspek ekonomi

konstitusi wajib timbal adalah langsung

kemudian terutang oleh orang pribadi

atau badan

Hai dan bisa bersifat memaksa ini

berarti masuk aspek hukum

Hai biarkan kemudian ada kata-kata

digunakan untuk keperluan negara bagi

sebesar-besarnya kemakmuran rakyat ini

adalah manfaat jadi definisi pajak ada

aspek ekonomi aspek hukum dan juga

Definisi manfaat yang perlu Anda ketahui

hai hai

hai oke teman-teman undang-undang kup

juga mengatur hak dan kewajiban terutama

bagi wajib pajak dan fiskus jadi kedua

belah pihak ada hak dan kewajiban

Rp

kwak Jiban

Hai Kapan kewajiban itu timbul

hai bagi siapa bagaimana menu

menunaikannya dan apa aja sangsinya itu

dibahas di undang-undang KUHP dan nanti

akan kita pelajari kewajiban ini sedalam

tuh

Hai kapan dan untuk apa itu ada bagi

siapa saja bagaimana memperoleh hak

tersebut dan apa saja konsekuensinya itu

hak dan kewajiban itu salah satu tugas

anda nanti mencari apa aja hak dan

kewajibannya oke oke rekan-rekan kita

masuk ke self assessment self assessment

apa saja ya ada istilah 6m persatu jadi

enam ya enam F1 apa saja itu oke

mendaftar jadi wajib pajak atau subjek

pajak itu mendaftarkan dirinya untuk

mendapatkan NPWP apabila sudah berhak

dan sudah memenuhi syarat harus

mendaftarkan diri mendapatkan NPWP

secara Kabupaten kemudian menghitung

pajaknya berapa

Hai memperhitungkan memperhitungkan itu

berarti menghitung pajak pihak lain bisa

pihak-pihak yang dipotong kemudian

memungut dan memotong pajak tersebut

contohnya PPH karyawan pph21 dia

memungut atau motong kemudian membayar

bayar pajak dicuri nyetor kan pajak yang

telah dipotong atau dipungut dan

melunasinya kemana ke kas negara

kemudian menyampaikan atau melaporkan

surat pemberitahuan tahunan atau masa

dan ada juga tambahan satu ide ada

menghapuskan atau mencabut jadi audio

sudah tidak berhenti WP dia bisa

mencabut hak bisa menghapus atau

mencabut pengukuhan pengusaha kena pajak

nya benarkan sekarang kita bahas sirkum

navigation undang-undang kup nah disini

ada berbagai macam istilah-istilah yang

perlu kita perlukan untuk memahami

sistem navigasi dari udah oke mulai dari

tentuan umum sampai dengan ketentuan

penutup salam objektif dan sebagainya

ini ada 17 istilah yang perlu Anda

ketahui lalu apa nih Coba Anda lihat di

sini ada sirkum navigation yang masih

kosong ayah ada foxbox yang perlu Anda

isi tadi ada 17 istilah yang perlu Anda

ambil dah Anda masukkan ke dalam box Oke

masih kosong ini itu gas Anda file ini

ada di deskripsi video ini silakan nanti

download dan bagi Anda yang ingin

belajar bagaimana sih sitkom unification

olahraga op nanti silahkan Anda bisa

melihat di video Selanjutnya ya demikian

terima kasih atas perhatiannya Semoga

bermanfaat

[Musik]