Penetapan dan Ketetapan Pajak | MOOC | Materi Pengantar Perpajakan Seri 9

Summary

In this video, Ani Tami explains the concept of tax determination and assessment in Indonesia. She discusses the legal framework, including the latest updates to the tax law, and introduces the different types of tax assessments issued by the Directorate General of Taxes (DJP), such as underpayment, additional underpayment, and overpayment notices. The video covers the procedures, deadlines, and penalties associated with tax assessments and explains the taxpayer's rights, including the ability to dispute decisions through legal challenges. Key information about the taxation process, administrative sanctions, and tax corrections is also included.

Takeaways

• 😀 The legal basis for tax regulations in Indonesia is Law No. 6 of 1983, amended by Law No. 7 of 2021.
• 😀 Indonesia operates under a self-assessment system, where taxpayers calculate, pay, and report their taxes themselves.
• 😀 The 'Surat Ketetapan Pajak' (Tax Assessment Letter) is issued by the tax authorities when discrepancies in tax payments are found.
• 😀 Types of Tax Assessment Letters include SKPKB (Tax Underpayment), SKPKBT (Additional Tax Underpayment), SKPN (Zero Tax Assessment), and SKPLB (Tax Overpayment).
• 😀 SKPKB (Tax Underpayment) is issued within five years if tax underpayment is detected after an audit.
• 😀 SKPKBT (Additional Tax Underpayment) is issued if new data comes to light that increases the tax liability after a tax audit.
• 😀 SKPN (Zero Tax Assessment) is issued when the tax paid matches the tax owed, resulting in no additional payment or refund.
• 😀 SKPLB (Tax Overpayment) is issued when the tax paid exceeds the amount owed, entitling the taxpayer to a refund.
• 😀 Penalties for tax underpayment include administrative sanctions like interest charges and potential increases depending on the reason for the underpayment.
• 😀 Taxpayers have the right to file disputes and legal challenges against tax assessments and enforcement actions, with a specific time window for submitting these appeals.

Q & A

What is the self-assessment tax system in Indonesia?

In Indonesia's self-assessment tax system, taxpayers are responsible for calculating, paying, and reporting their own taxes. If discrepancies are found, the Directorate General of Taxes (DJP) can issue various tax assessment notices to address the issues.

What is a Surat Ketetapan Pajak Kurang Bayar (SKPKB)?

A Surat Ketetapan Pajak Kurang Bayar (SKPKB) is a tax assessment notice issued by the Directorate General of Taxes when taxes are underpaid. It can be issued within 5 years after the tax becomes due and is typically issued following an audit.

What types of penalties may be applied with an SKPKB?

Penalties for an SKPKB can include administrative fines and interest. The specific penalty depends on the cause of the underpayment, such as failure to report or errors in tax calculations.

What triggers the issuance of an SKPKB in Indonesia?

An SKPKB may be issued if there is underreporting of taxes, failure to submit a tax return (SPT), mistakes in the tax calculations, or other failures like non-compliance with bookkeeping requirements, which are discovered through an audit.

What is the role of the Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT)?

The SKPKBT is issued if new data is discovered that increases the tax owed, typically after an audit. This additional tax amount is subject to a 100% penalty based on the additional amount found.

What does Surat Ketetapan Pajak Nihil (SKPN) represent?

The SKPN is issued when the tax credits or payments made exactly match the tax owed, meaning no additional payment or refund is required.

What happens if there is an overpayment of taxes, and how is it addressed?

If taxes are overpaid, a Surat Ketetapan Pajak Lebih Bayar (SKPLB) is issued. The taxpayer may request a refund, and the Directorate General of Taxes must process the refund within 12 months. If not processed in time, the taxpayer is entitled to interest compensation.

What is the process for rectifying mistakes in a tax return (SPT)?

If there are mistakes in the SPT, taxpayers can submit a corrected version. If the correction results in higher tax liability, the taxpayer may face penalties such as interest or additional taxes based on the correction.

What is the statute of limitations for tax collection in Indonesia?

The statute of limitations for tax collection in Indonesia is 5 years, meaning that the tax authority can only collect taxes within this period, starting from the due date of the tax or the end of the relevant tax year.

How can taxpayers challenge tax collection actions in Indonesia?

Taxpayers can challenge tax collection actions through a legal process called 'gugatan' (legal appeal). The appeal must be filed within 14 days for tax collection actions and 30 days for other decisions. If special circumstances occur, an extension of 14 days may be granted.