TERLENGKAP!! Cara Buat Kode Billing dan Lapor SPT PPN Diaplikasi Coretax || Kurang Bayar

Summary

This tutorial explains how to file an SPT PPN report with a 'kurang bayar' (underpayment) status. The presenter guides viewers through the steps, including logging into the KorEx account, checking output and input taxes, crediting invoices, and ensuring correct entries in various SPT attachments. The video also covers the process of calculating the tax payment and submitting the report, including downloading and paying the billing code. The tutorial emphasizes the importance of checking all values and ensuring the report is successfully submitted, with a final step of downloading the SPT document for proof of electronic submission.

Takeaways

• 😀 To begin the SPT PPN reporting process, log into the Korex account and impersonate the necessary profile.
• 😀 Check the input tax (pajak masukan) and output tax (pajak keluaran) first in the e-faktur application.
• 😀 Ensure all input tax invoices are credited before proceeding with further steps in the process.
• 😀 Once the taxes are checked, proceed to the SPT section and select the 'Surat Pemberitahuan' (SPT) option.
• 😀 If an SPT concept isn't available, create a new one by choosing 'SPT PPN Baru' (New SPT PPN).
• 😀 After creating or selecting the SPT concept, review the attached forms starting with Lampiran C.
• 😀 Continue reviewing the forms in order: B3, B2, B1, and A2 to verify the tax details and totals.
• 😀 Ensure that the DPP (tax base), value, and PPN (tax) are correct and match the expected values.
• 😀 If the sales tax is higher than the purchase tax, the status will indicate 'kurang bayar' (underpayment).
• 😀 Complete the declaration section, enter the relevant position or title of the responsible director, and verify the SPT date.
• 😀 After completing all steps, click on 'Bayar dan Lapor' (Pay and Report) to submit the report and generate the billing code for payment.

Q & A

What is the first step in filing an SPT PPN report?

The first step is to log in to your KorEx account using impersonation and then access the e-Faktur application to check both output and input taxes.

How do I check if any input tax invoices need to be credited?

You need to check for any uncredited input tax invoices in the e-Faktur system. If any exist, select and credit them first before proceeding.

What should I do after checking the input and output taxes?

After verifying the taxes, go to the 'SPT' menu and choose 'Surat Pemberitahuan' (SPT). If a draft exists, edit it. If not, create a new draft by selecting 'SPT PPN Baru'.

What are the key sections to review when editing the SPT draft?

The key sections to review are Lampiran C (input tax), Lampiran B3 and B2 (DPP and VAT values), Lampiran B1 (sales data), Lampiran A2 (sales details), and Lampiran A1 (output tax).

How do I know if my VAT is underpaid or overpaid?

You can determine this by comparing your sales to your purchases. If sales are higher than purchases, the status will indicate underpaid VAT (Kurang Bayar).

What information needs to be filled in before submitting the SPT?

You need to fill in the director’s position and signature details, then confirm the SPT date. The system automatically sets the date to the end of the month.

What happens after submitting the SPT?

Once you submit the SPT, you will receive a confirmation notification. You then need to pay the underpaid VAT using the generated billing code.

How long is the billing code valid for after submission?

The billing code is valid for 7 days after it is generated.

What should I do once the payment is made for the underpaid VAT?

After making the payment, the SPT will automatically be reported, and you can download the electronic receipt (BPE) as proof of submission.

Where can I download the SPT PPN form after the process is complete?

Once the SPT is successfully filed and the payment is made, you can download the SPT PPN form, similar to other tax forms like PPh 21, PPh 23, etc.