KUP (Update 2023) - 1. Alur Kewajiban Perpajakan di Indonesia

Summary

In this video, the speaker discusses the formal tax law (Kup Kup) which is focused on the procedural aspects of tax regulations, rather than calculations. The video covers the five key phases of tax law, starting with the enactment of the law and proceeding through the stages of self-assessment, tax monitoring, disputes, and resolution. The speaker outlines important steps, including registration, bookkeeping, tax payment, reporting, and the potential for tax audits. Disputes are resolved through a formal process, including objections and appeals. The video provides a detailed overview of tax management and enforcement procedures under Kup Kup.

Takeaways

• 😀 The KUP (General Tax Provisions and Procedures Law) governs the procedural aspects of taxation in Indonesia, focusing on the formal side of tax law.
• 😀 Tax law is divided into two categories: material law and procedural (formal) law, with KUP being specifically concerned with the latter.
• 😀 KUP outlines the processes and procedures, not the calculations of taxes, so it doesn't cover how to compute taxes but rather how tax matters should be handled.
• 😀 The law is structured around five main phases: the enactment of the law, self-assessment, supervision, disputes, and settlement of disputes.
• 😀 The first phase starts with the enactment of the tax law, which creates rights and obligations for taxpayers.
• 😀 The self-assessment phase involves taxpayers registering, becoming a PKP (Taxable Entrepreneur), maintaining records, paying taxes, and filing reports.
• 😀 After reporting taxes, there is a five-year waiting period for the tax authority to decide whether to audit the taxpayer or not.
• 😀 If a taxpayer is not audited within the five years, the process concludes. If audited, the taxpayer enters the supervision phase, which includes examination and possible corrections to tax filings.
• 😀 After the audit, the tax authority issues a tax determination (SKP), which the taxpayer can accept or contest. If contested, the process moves to the dispute phase.
• 😀 The dispute phase includes objections, administrative appeals, and possibly judicial review (appeals or lawsuits), culminating in a final and binding resolution.
• 😀 The KUP also includes procedures for tax collection, with phases covering everything from the SKP to the final stages of enforcement and legal resolution.

Q & A

What are the two main types of tax laws discussed in the video?

The two main types of tax laws discussed are 'material tax law' and 'formal tax law' (referred to as 'Kup'). Material tax law involves the substance of taxes, while formal tax law deals with the procedures and regulations of tax administration.

What is the purpose of the 'Kup' or formal tax law?

Kup focuses on the procedures or formalities of tax management, explaining how taxes should be handled from registration to potential disputes and enforcement.

What are the five main phases of the Kup procedure?

The five main phases are: 1) The enactment of the law, 2) Self-assessment, 3) Supervision, 4) Dispute resolution, and 5) Settlement of disputes.

What happens during the self-assessment phase?

During the self-assessment phase, taxpayers are required to register (as PKP), maintain their accounting books, pay taxes, and submit tax reports. If there is no inspection within five years, the process is considered completed.

What is the role of the inspection phase in the tax process?

In the inspection phase, the tax authorities examine the taxpayer's records to ensure compliance. If discrepancies are found, the process can move to a correction of the tax return, leading to a tax assessment notice (SKP).

What happens if a taxpayer disagrees with the SKP (tax assessment notice)?

If the taxpayer disagrees with the SKP, they can enter the dispute resolution phase, starting with filing an objection. If the objection is unresolved, it can proceed to further legal actions such as appeals or lawsuits.

What is the significance of the five-year waiting period mentioned in the video?

The five-year waiting period is the time frame during which the tax authorities can inspect the taxpayer's records after a tax return has been filed. If no inspection is initiated within this period, the tax process is considered concluded.

What happens in the dispute resolution phase if a taxpayer's objection is not accepted?

If the taxpayer's objection is rejected, the dispute can move to the settlement phase, which involves appeals or lawsuits. The final decision is binding and concludes the dispute.

How does the video describe the role of 'penagihan' (tax collection)?

Penagihan refers to the collection phase, which includes the enforcement of tax payments after a tax assessment notice is issued. It ensures that unpaid taxes are collected.

What is the final outcome after a successful dispute resolution or appeal?

Once the dispute resolution or appeal process is complete, the final decision is binding. If the taxpayer agrees with the result, they pay the required amount, and the process ends.