5 Fase yang Timbul dalam Pemenuhan Kewajiban Perpajakan

Summary

This video script provides an in-depth explanation of Indonesia’s tax systems, focusing on the three primary tax collection methods: self-assessment, official assessment, and withholding assessment. It outlines the key phases of taxation, including the onset of tax obligations, tax calculation and reporting, inspections, expiration of tax obligations, and dispute resolution. The script emphasizes the importance of understanding tax laws, staying updated with regulatory changes, and properly managing tax calculations to avoid penalties. It also highlights the process of appealing tax assessments through objections and court appeals, with potential consequences for taxpayers who lose their cases.

Takeaways

• 😀 **Tax Assessment Systems**: There are three main tax assessment systems in Indonesia: Self-Assessment, Official Assessment, and Withholding Assessment. Each system defines how taxes are calculated, reported, and paid.
• 😀 **Self-Assessment System**: Under this system, taxpayers are responsible for calculating, paying, and reporting their own taxes. This system is used for income tax (PPh).
• 😀 **Official Assessment System**: In this system, the tax office calculates the tax amount, and the taxpayer is required to pay it. Property tax (PBB) is an example.
• 😀 **Withholding Assessment System**: This system involves tax being deducted at source, such as when a company withholds tax from a consultant's payment. This is common for consultants and employees receiving salary or fees.
• 😀 **Taxpayer Categories**: Taxpayers are classified as individuals or businesses. An individual becomes a taxpayer at 18 years old and when they start earning income.
• 😀 **NPWP and PKP**: Individuals and businesses must register for an NPWP (Taxpayer Identification Number). Businesses with an annual turnover exceeding IDR 4.8 billion must register as PKP (VAT-able Entrepreneurs).
• 😀 **Obligation to Report Taxes**: Taxpayers must keep accurate records and file their annual tax returns (SPT), even if their taxes have been withheld at source.
• 😀 **Stages of Tax Compliance**: The tax process involves several stages: from tax obligations arising (e.g., obtaining NPWP), keeping books, calculating and reporting taxes, to possible tax audits and the issuance of tax assessments (SKP).
• 😀 **Tax Dispute Resolution**: If a taxpayer disagrees with a tax assessment, they can file an objection. If they lose the objection, a penalty of 50% is added. Further disputes can be taken to a tax court, where the penalty increases to 100%.
• 😀 **Tax Audits and Compliance Checks**: The government conducts audits to ensure compliance with tax laws. If discrepancies are found, penalties or further examinations may be triggered. However, if no issues are found, taxpayers are not penalized.
• 😀 **Importance of Keeping Updated**: Tax laws and regulations are subject to rapid changes, especially with the introduction of laws like the Cipta Kerja and the Harmonization of Tax Laws. Taxpayers must stay updated to avoid non-compliance.

Q & A

What is the Self-Assessment System in taxation?

The Self-Assessment System allows taxpayers to calculate, report, and pay their own taxes. The taxpayer is responsible for determining their tax obligations, making payments, and filing the necessary reports to the tax authorities.

Can you give an example of a tax that uses the Self-Assessment System?

An example of a tax that uses the Self-Assessment System is the income tax (PPh). Taxpayers must calculate their own income and tax liability, then report and pay it accordingly.

What is the Official Assessment System in taxation?

In the Official Assessment System, the tax authority (Dirjen Pajak or tax officers) calculates the tax owed by the taxpayer. The taxpayer is then required to make the payment. A common example of this system is the Property Tax (PBB), where the government determines the tax amount based on the property value.

What is an example of a tax that uses the Official Assessment System?

An example of a tax under the Official Assessment System is the Property Tax (PBB). Local governments calculate the tax based on the property value (NJOP), and the taxpayer is required to pay this tax.

What is the Withholding Assessment System in taxation?

The Withholding Assessment System involves tax being deducted at the source. For example, if someone works as a consultant for a company, the company will withhold a portion of their payment as tax before remitting it to the government.

Can you provide an example of a tax system that uses the Withholding Assessment System?

An example is income tax (PPh) for independent consultants. If a consultant is paid, the company withholds a portion of the payment as tax and remits it to the tax authorities. The consultant receives a tax deduction certificate (bukti potong).

What are the phases of taxation in Indonesia?

The phases of taxation include: 1) Phase of the emergence of rights and obligations (subjektif and objektif taxes), 2) Bookkeeping phase (for employees and entrepreneurs), 3) Surveillance and audit phase (tax audit and compliance check), 4) Objection phase (if there's a dispute over tax assessment), and 5) Appeal phase (if the taxpayer wishes to challenge the objection decision).

When does a person become obligated to pay taxes in Indonesia?

A person becomes obligated to pay taxes when they are at least 18 years old and start earning an income. They must register for a Taxpayer Identification Number (NPWP) and begin fulfilling their tax obligations.

What is the significance of having an NPWP (Taxpayer Identification Number) in Indonesia?

The NPWP is essential for individuals and businesses to fulfill their tax obligations in Indonesia. It signifies that the taxpayer is registered with the tax authorities and is legally required to report and pay taxes.

What happens if a taxpayer disagrees with their tax assessment in Indonesia?

If a taxpayer disagrees with their tax assessment, they can file an objection. If the objection is unsuccessful, they can appeal to the Tax Court. If they lose at any stage, penalties may be imposed, which can be 50% for objections and 100% for appeals.