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

DDTC Indonesia

1 Oct 202103:38

Summary

TLDRThis 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.

Outlines

00:00

📊 Self-Assessment Tax Collection System in Indonesia

This paragraph introduces the self-assessment tax collection system in Indonesia, one of the three tax collection systems in the country. It emphasizes the responsibility of taxpayers to calculate their own tax liabilities and the role of tax authorities in verifying and ensuring the accuracy of the reported tax amounts. The system is based on the principle of trust, where taxpayers are expected to declare and pay their taxes according to the regulations without the need for a tax assessment notice from the tax authorities. However, the paragraph also highlights the consequences for taxpayers who fail to meet their formal or material obligations, as the tax authorities have the power to issue a tax assessment notice with penalties if discrepancies are found during an audit. The legal basis for this system is outlined in Article 12, Paragraph 1 of the General Provisions and Taxation Procedures Law (UU KUP), which states that taxpayers are required to pay their taxes according to the law, regardless of whether a tax assessment notice is issued. The paragraph concludes with a reminder for taxpayers to understand the urgency of complying with tax regulations and encourages viewers to engage with the content by liking, subscribing, and enabling notifications for future videos from the TTC Indonesia YouTube channel.

Mindmap

Keywords

💡Taxation

Taxation refers to the compulsory financial charge levied by a government on workers and businesses to fund public expenditures. In the context of the video, taxation is the central theme, focusing on the self-assessment system in Indonesia. The script discusses how taxpayers are responsible for calculating their own tax obligations, which is a key aspect of the self-assessment system.

💡Self-assessment

Self-assessment in taxation is a system where taxpayers are required to calculate their own tax liabilities and report them to the tax authorities. The video emphasizes this system as a mechanism that empowers taxpayers to take an active role in determining their tax obligations, as opposed to having the tax authority dictate the amount. It is highlighted as a core feature of the Indonesian tax system.

💡Taxpayer

A taxpayer is an individual or entity that is subject to a tax obligation. The video script underscores the importance of taxpayers understanding their responsibilities within the self-assessment system. It mentions that taxpayers are trusted to initiate the process of tax calculation and reporting, which is a significant aspect of the self-assessment system.

💡Tax Authority

The tax authority is the government body responsible for the administration and collection of taxes. In the video, the role of the tax authority is to oversee the self-assessment process, ensuring that taxpayers are accurately reporting their tax liabilities. The script mentions that the tax authority has the power to issue a tax assessment if discrepancies are found during an audit.

💡Tax Liability

Tax liability refers to the amount of tax that a taxpayer is legally required to pay. The video discusses how taxpayers in the self-assessment system are responsible for calculating their own tax liabilities, which is a critical aspect of their role in the tax process. It is mentioned that taxpayers must ensure the accuracy of their reported tax liabilities to avoid penalties.

💡Surat Pemberitahuan Pajak (SPT)

SPT, or Surat Pemberitahuan Pajak, is an Indonesian term for a tax notification letter. The video explains that this document is used in the self-assessment system to delegate the responsibility of calculating the correct tax amount to the taxpayer. It serves as a formal notice that outlines the taxpayer's obligation to pay a certain amount of tax.

💡Audit

An audit in the context of taxation is a systematic examination of a taxpayer's financial records to ensure compliance with tax laws. The script mentions that the tax authority will conduct audits to verify the accuracy of the self-assessments made by taxpayers. If the audit reveals any discrepancies, the tax authority has the right to issue a tax assessment.

💡Sanctions

Sanctions in taxation refer to penalties imposed on taxpayers who fail to comply with tax regulations. The video script warns that if a taxpayer's self-assessment is found to be incorrect after an audit, the tax authority can issue a tax assessment that includes sanctions. These sanctions serve as a deterrent to ensure taxpayers fulfill their obligations accurately.

💡Legal Framework

The legal framework refers to the set of laws, regulations, and guidelines that govern a particular area, in this case, taxation. The video mentions the 'Undang-Undang KUP' or General Taxation Law and Procedure, which provides the legal basis for the self-assessment system in Indonesia. It outlines the rules and procedures that taxpayers and the tax authority must follow.

💡Fiscal Data

Fiscal data pertains to financial information relevant to taxation, such as income, expenses, and tax payments. The video script discusses the importance of taxpayers accurately reporting their fiscal data in their self-assessments. If the tax authority discovers unreported or falsely reported fiscal data during an audit, it can lead to the issuance of a tax assessment and potential sanctions.

Highlights

Indonesia implements three types of tax collection systems: official, self-assessment, and withholding.

This discussion focuses on the self-assessment tax collection system in Indonesia.

Self-assessment requires taxpayers to calculate their own tax obligations.

Tax authorities play a role in reviewing and ensuring the accuracy of tax payments.

The self-assessment system emphasizes the active role of taxpayers in tax collection.

Taxpayers are entrusted to determine the amount of tax due through a notification letter or SPT.

The legal basis for the self-assessment system is found in Article 12, Paragraph 1 of the General Tax Provisions and Procedures Law (UU KUP).

Taxpayers are obligated to pay taxes according to regulations without waiting for a Tax Assessment Letter.

The Director General of Taxation is not required to issue a Tax Assessment Letter for all SPTs submitted.

A Tax Assessment Letter is only issued for taxpayers who have inaccuracies in their SPT or unreported fiscal data.

Taxpayers are given the initiative to register and self-report their taxes.

There are consequences for taxpayers who fail to meet formal or material obligations, such as penalties.

The video encourages taxpayers to understand tax regulations to avoid penalties.

The video is part of an educational series by TTC Indonesia to enhance understanding of taxes.

Viewers are encouraged to like, subscribe, and turn on notifications for the latest videos from TTC Indonesia's YouTube channel.

The video concludes with a green salute, signifying the end of the educational session.