GENERAL PROVISIONS AND

TAX PROCEDURES

ARIE PRATAMA, SE, CPSAK, CPMA, CertIFR

 LAW NUMBER 28 OF 2007
CONCERNING GENERAL
PROVISIONS AND TAX
PROCEDURES

GOVERNED FORMAL
RULES FOR

ALL CENTRAL GOVERNMENT TAXES

EXCEPT, SPECIFICALLY RULES ON

OTHER LAWS AND REGULATIONS

PUSPENPA 2000 KUP 1

 TAX CYCLE (Framework of GPTP)

TAXPAYER FISCUS
TIN Registration Tax Reporting Verification
Bookkeeping/Recording Audit
Payment (Tax Return) Investigation

ASSESSMENT

TAX REFUND  Objection

TAX COLLECTION
 Appeal
 STRUCTURE OF TAX LAWS

FORMAL RULING

INCOME LAND &

STAMP
TAX VAT/STLG BUILDING
DUTIES
TAX

Other tax refer to this law

GPTP LAW
EXCEPT

SELF REGULATED BY RELEVANT LAWS

TAXPAYER
IDENTIFICATION
NUMBERS
 TAXPAYER IDENTIFICATION NUMBER,
CONFIRMATION OF TAXABLE PERSON
FOR VAT PURPOSES (NPWP/NPPKP)
Pasal 2 ayat (1) dan (2) UU KUP & Penjelasan

1. Every Taxpayer who has met subjective and objective

requirements as stipulated by tax laws shall be obliged to
register at the office of the Directorate General of Taxes
whose jurisdiction covers the residence or domicile of the
Taxpayer and be provided with a Taxpayer Identification
Number
2. Every Taxpayer as an enterprise which is taxable under the
VAT Law of 1984 and its amendments shall be obliged to
report its business activities to the office of the Directorate
General of Taxes whose jurisdiction covers the residence or
domicile of the Taxpayer and where the business activity is
carried out, to be confirmed as a Taxable Person for VAT
Purposes..
3. The Director General of Taxes may determine:
1. place of registration and or for reporting a business
activity other than that referred to in paragraph (1) and
paragraph (2) and or
2. place of registration at the office of the Directorate
General of Taxes whose jurisdiction covering the
domicile of the Taxpayer and the office of the
Directorate General of Taxes whose jurisdiction
covering the location where the business is carried out,
for specific individual Taxpayer.
PUSPENPA 2000 KUP 4
 FUNCTION
NPWP / PPKP
Penjelasan Pasal 2 ayat (1) dan (2) UU KUP

AS A TOOLS

administrative instrument for

identifying a Taxpayer

ensure orderIiness of tax

payment and of the tax
administration supervision

PUSPENPA 2000 KUP 5

 PERIOD FOR
REGISTRATION OF NPWP
AND NPPKP
Pasal 2 ayat (5) UU KUP

NPWP PPKP

1 months after 1 months after

conducting a conducting
business business or after
reach minimum
Entity / limit for taxable
Individual
entepreneur (Rp.
Entepreneur
4,8 billion)
End of the month
after the income
reach a minimum
Indivudual limit of exemptions
Non (PTKP) numbers.
Entepreneur

PUSPENPA 2000 KUP 10

 TERMINATION OF NPWP

In case of

Taxpayers passed away and leave no inheritance

Married woman, and dont filled for separation of

Asset and income.

Undivided inheritance already settled (divided)

entity is Iiquidated as a result of business

termination or merger

permanent establishment discontinues its

business in lndonesia

Taxpayer which no longer meets subjective and or

objective requirements as stipulated by tax laws

Director General of Taxes upon audit shall issue a decision on

the termination of Taxpayer Identification Number within a
period of 6 (six) months for Individual Taxpayer or 12 (twelve)
months for Corporate Taxpayer since the complete request is
received

PUSPENPA 2000 KUP 14

 ANNULMENTS OF NPPKP

Dilakukan dalam hal :

Taxpayer move to another address

Tax payer liquidated

Tax payer no longer fulfilled the requirement for

Taxable entepreneur.

Director General of Taxes upon audit shall issue a decision on the

request for annulment of confirmation as a Taxable Person for
VAT Purposes within a period of 6 (six) months since the complete
request is received

PUSPENPA 2000 KUP 15

TAX RETURN
 TAX RETURN
(SPT)

TAX RETURN
document used by Taxpayer to report calculation
and or payment of taxes, taxable objects and or
non-taxable objects and or assets and liabilities

FOR A TAXABLE YEAR

FOR A OR FRACTION
TAXABLE PERIOD OF A TAXABLE YEAR

SPT MASA SPT TAHUNAN

PUSPENPA 2000 KUP 16

 FUNCTION OF TAX RETURN

As a tools for:

a. an instrument of reporting and

accountability for the calculation of
tax payable
b. payment of tax by the Taxpayer
himself and/or through withholding
by another party in a Taxable Year
or a Fraction of Taxable Year;
c. Income that is taxable object and/or
non-taxable object;
d. assets and liabilities;
e. payment by withholding agent on
withholding of tax from other
individuals or entities in a Taxable
Period, as stipulated by the tax
laws.
PUSPENPA 2000 KUP 17
 FILLING TAX RETURN

Pasal 3 ayat (1), (2), (3), dan (7) UU KUP

TAXPAYER

• OBTAIN BY HIMSELF
• COMPLETE
• SIGN SPT
• SUBMIT

TAX OFFICE
Due date for filing a Tax Return shall be.:
• for a Periodic Tax Return, 20 (twenty) days after the end of a
Taxable Period;
• for an Annual Individual Tax Return, 3 (three) months after the
end of the Taxable Year; or
• for an Annual Corporate Tax Return, 4 (four) months after the end
of the Taxable Year.

TAX RETURN THAT NOT FILLED, OR NOT FILLED

ACCORDING TO STIPULATION, TAX RETURN IS DEEMED
NOT FILLED AND SUBMITTED
PUSPENPA 2000 KUP 19
 INCOMPLETE TAX RETURN

Pasal 3 ayat (7)

TAX RETURN WILL BE DEEMED INCOMPLETE

IF

1. the Tax Return is not signed

2. the Tax Return is not completely attached with
information and or documents
3. the Tax Return stating an overpayment is filed
later than 3 (three) years after the end of a
Taxable Period, a Fraction of Taxable Year or a
Taxable Year, and the Taxpayer has been sent a
Letter of Reprimand; or
4. the Tax Return is filed after the Director General
of Taxes has conducted an audit or has issued
a notice of tax assessment

PUSPENPA 2000 KUP 20

 FILLING TAX RETURN
Pasal 3 ayat (1), (1a) UU KUP

Terms and
Conditions

a. correctly, completely, and clearly

b. in Indonesian Language
c. using Latin alphabet, Arabic numerals,
and Rupiah currency,
d. and to sign and file it to the district tax
office where the Taxpayer is registered
or confirmed or other place as
appointed by the Director General of
Taxes

PUSPENPA 2000 KUP 21

 EXTENTION FOR TAX RETURN
SUBMISSION
Pasal 3 ayat (4), (5) dan (5a) UU KUP

TAXPAYER MAY EXTEND THE PERIOD FOR

FILING AN ANNUAL INCOME TAX RETURN

TERMS :

SUBMIT A WRITTEN NOTICE TO TAX OFFICE

SUBMIT BEFORE PERIOD FOR SUBMISSION

OF TAX RETURN ENDED

SUBMIT TEMPORARY FINANCIAL STATEMENT

THAT STATED TEMPORARY TAX LIABILITY OR
TAX UNDERPAID/OVERPAID/NIL

ATTACH DEPOSIT SLIP FOR ANY

UNDERPAYMENT OF INCOME TAX

EXTENTION WILL BE GIVEN MAXIMUM 2 MONTHS

LETTER OF REPRIMAND SHALL BE ISSUED

IF TAXPAYER NOT SUBMITTED
TAX RETURN AFTER EXTENTION PERIOD OVER
PUSPENPA 2000 KUP 22
 EXEMPTION FOR FILLING TAX
RETURN OBLIGATIONS
Pasal 3 ayat (8) UU KUP

CERTAIN
CERTAINTAXPAYER
TAXPAYER

•Individual Taxpayer who receives or

accrues income less than the taxable
income threshold

•Individual taxpayer who not conducting

Business or professional work (Period Tax
Return)

PUSPENPA 2000 KUP 24

 FILLING TAX RETURN
Pasal 4 UU KUP

FILLING
FILLING SPT
SPT

 CORRECT
 COMPLETELY
 CLEARLY
 SIGNED BY:
 ENTITY : MANAGEMENT BOARD
 INDIVIDUAL : HIMSELF / HERSELF

THE ANNUAL INCOME TAX RETURN OF

TAXPAYERS WHICH ARE OBLIGED TO
MAINTAIN BOOKKEEPING MUST BE
ACCOMPANIED BY FINANCIAL
STATEMENTS IN THE FORM OF
BALANCE SHEET AND INCOME
STATEMENT
PUSPENPA 2000 KUP 25
 ADMINISTRATIVE PENALTY FOR
LATE SUBMISSION OR NOT
SUBMITTED TAX RETURN
Pasal 7 (1) UU KUP

LATE
LATESUBMISSION
SUBMISSIONOR
OR
NOT
NOTSUBMITTED
SUBMITTED

PERIOD ANNUAL
TAX TAX
RETURN RETURN

FINE FINE
Rp. 100.000,00 Rp. 100.000 (Ind)
VAT Rp. 500.000 Rp. 1.000.000 (Ent)
PUSPENPA 2000 KUP 29
 AMANDMENT OF TAX
RETURN

ANY ERROR IN A FILED TAX RETURN DONE

BY A TAXPAYER MAY BE CORRECTED

TERMS

 Written Statement
 Not more than 2 years (for Tax return that
stated overpayment)
 Audit has not commenced
 ln case a Taxpayer voluntarily amends a
filed Annual Tax Return resulting in a
higher amount of the tax payable, the
Taxpayer shall be subject to an
administrative penalty of 2% (two percent)
interest of the underpaid tax per month

PUSPENPA 2000 KUP 31

 VOLUNTARILY DISCLOSES THE
INCORRECTNESS

Pasal 8 ayat ( 3 ) UU KUP

ALREADY SUBMITTED
TAX RETURN

AUDIT HAS BEEN CONDUCTED, PROVIDED

THAT AN INVESTIGATION HAS NOT
BEEN COMMENCED

NO INVESTIGATION

• Taxpayer voluntarily discloses the

incorrectness and
• pays any underpaid tax along with an
administrative penalty in the form of fine as
much as 150% of the underpaid tax

PUSPENPA 2000 KUP 32

 VOLUNTARILY DISCLOSE
INCORRECTNESS IN COMPLETING THE
FILED TAX RETURN
ON A SEPARATE REPORT

AUDIT HAS BEEN COMMENCED, PROVIDED

THAT NOTICE OF TAX ASSESSMENT
HAS NOT BEEN ISSUED

VOLUNTARILY DISCLOSE INCORRECTNESS IN

COMPLETING THE FILED TAX RETURN

TERMS

 an increase or a decrease of tax payable;

 an increase or a decrease of losses;
 an increase or a decrease of total assets; or
 an increase or a decrease of the total equity
 Any underpaid tax arising from the disclosure of
incorrectness has administrative penalty in the
form of surcharge of 50% (fifty percent) of the tax
underpaid

PUSPENPA 2000 KUP 33

TAX PAYMENT
 PLACE FOR TAX PAYMENT

Pasal 10 ayat (1) UU KUP jo. KMK No.541/KMK.04/2000

PLACE FOR TAX PAYMENT

BANK, APPOINTED POST OFFICE

BY MINISTER OF
FINANCE

PUSPENPA 2000 KUP 41

 TOOLS FOR TAX PAYMENT

Pasal 10 ayat (2) UU KUP jo. KMK No541/KMK.04/2000

TAX PAYMENT

USING TAX DEPOSIT SLIP OR OTHER

TOOLS DESIGNATED BY TAX

PUSPENPA 2000 KUP 42

 DATE FOR PAYMENT OF TAX LIABILITY
(presented in Bahasa)
Pasal 9 ayat (1) UU KUP

TANGGAL JATUH TEMPO

JENIS PAJAK (paling lambat)
01. PPh Pasal 4 ayat (2)
a. penjualan saham dibursa efek tgl. 20 bulan takwim berikutnya
b. penghasilan bunga/diskonto tgl. 10 bulan takwim berikutnya
obligasi dibursa efek
02. PPh Pasal 21 tgl. 10 bulan takwim berikutnya
03. PPh Pasal 23/26 tgl. 10 bulan takwim berikutnya
04. PPh Pasal 25 tgl. 15 bulan takwin berikutnya
05. Pasal 22, PPN/PPn BM atas impor  tanggal yg sama pada saat pembayaran Bea Masuk

dilunasi sendiri  tanggal yg sama dgn saat penyelesaian dokumen impor

bila bea masuk ditunda/dibebaskan
06. PPN/PPn BM atas impor dipungut 1 hari setelah pemungutan pajak dilakukan
DJBC
07. PPh Pasal 22, pemungutan pada hari yg sama pada saat pembayaran
bendaharawan APBN
08. PPh Pasal 22, Produk Pertamina, dilunasi sendiri oleh WP sebelum SPPB/DO ditebus
Bulog
09. PPh Pasal 22 oleh bdn-bdn tgl. 15 bulan takwim berikutnya
10. tertentu tgl. 15 bulan takwin berikutnya
11. PPN/PPnBM
PPN/PPn BM oleh bendaharawan tgl. 7 bulan takwim berikutnya setelah masa pajak
berakhir
Pemerintah/instansi pemerintah
tgl. 15 bulan takwim berikutnya
12 PPN/PPn BM selain bendaharawan
pemerintah/instansi pemerintah

Catatan :
Apabila tanggal jatuh tempo pembayaran/penyetoran bertepatan dengan hari libur,
maka pembayaran/penyetoran dapat dilakukan pada hari kerja berikutnya

PUSPENPA 2000 KUP 35

 ADMINISTRATIVE PENALTY FOR
LATE TAX PAYMENT

Pasal 9 ayat (2a) UU KUP

Payment or remittance of tax payable

made after the due date of the
payment or remittance

SANCTIONS

2% INTEREST MONTHLY, CALCULATED FROM

DUE DATE OF PAYMENT TO THE DATE OF PAYMENT,
AND A FRACTION OF THE MONTH
IS TREATED AS 1 (ONE) FULL MONTH

PUSPENPA 2000 KUP 37

 DATE FOR PAYMENT OF TAX
LIABILITY
Pasal 9 ayat (3) UU KUP

TAX LIABLE FOR:

 STP  SK PEMBETULAN
 SKPKB  SK KEBERATAN
 SKPKBT  PUTUSAN BANDING

INCREASING
TAX LIABILITY

SHALL BE PAID WITHIN A PERIOD OF 1 (ONE)

MONTH FROM THE DATE OF ISSUANCE

PUSPENPA 2000 KUP 38

 PAY IN INSTALLMENTS OR POSTPONE
THE PAYMENT OF TAXES
Pasal 9 ayat (4) UU KUP

Director General of Taxes may approve

Taxpayer to pay in installments or postpone the

payment of taxes

FOR

NTC Decision on
NUPTA Correction
Dec on Objection
NAUPTA
Dec on Appeal
Income Tax
Which increasing tax
Underpaid
liability

NOT MORE THAN 12 MONTHS AND

INTEREST 2% SHALL BE IMPOSED
PUSPENPA 2000 KUP 39
 NOTICE OF TAX
ASSESMENT

Notice of Tax Assesment

NOTICE OF TAX ARTICLE 13

UNDERPAYMENT
ASSESMENT (SKPKB)
NOTICE OF ADDITIONAL TAX
UNDERPAYMENT ARTICLE 15
ASSESMENT (SKPKBT)

NOTICE OF NIL TAX ARTICLE

ASSESMENT (SKPN) 17 A

ARTICLE 17
NOTICE OF TAX & 17(B)
OVERPAYMENT
ASSESMENT (SKPLB)

PUSPENPA 2000 KUP 44

 SKPKB
Could be issued in 5 years in the following
conditions:
Pasal 13 ayat (1), (2) & (3) UU KUP

based on the Tax Return is Based on the result Obligations as

result of an audit of an audit of VAT
not filed within and STOLG it is
referred to in
or other
information, a tax the time found that a tax Article 28 and
payable is unpaid specified in overpayment should Article 29
not have been carried
or underpaid the Letter of forward or that the
have not been
NPWP/NPPKP is Reprimand fulfilled
0% (zero percent)
issued ex-officio rate should not have
been applied

Inc Tax/ Inc Tax

VAT/STOLG VAT / Inc Tax
STOLG

Interest 2% Withholding Inc Withholding Inc

per month Tax Tax
(max 24
months)

SURCHARGE SURCHARGE SURCHARGE SURCHARGE

100% 100% 100% 50%
SURCHARGE
50%

PUSPENPA 2000 KUP 47

 TAX RETURN FINAL

Pasal 13 ayat (4) UU KUP

TAX AMOUNT STATED IN

A TAX RETURN

IF WITHIN
5 YEARS
SKP NOT ISSUED

BECOME
FINAL

PUSPENPA 2000 KUP 48

 NOTICE OF TAX
COLLECTION (STP)

Income tax subject to Entepren Non •TE not

Tax in the underpa an taxable issuing
eur not tax
current yment administrati reported Entepre
invoice
year is resulted ve penalty neur
unpaid or from in the form
the issuing
•TE late
business in
underpaid errors in of fine and Tax issuing
writing or interest to Invoice tax
and or become invoice
calculati Taxable •TE
on issuing
Entepren incomple
eur te tax
return
Psl 14 (1) c

Psl 14 (1) a Psl 14 (1) b

Psl 14 (1) d Psl14(1) e Psl14(1) f

Interest 2% per month Fine 2 % x Tax Based

(maximum 24 months)
Psl 14 (3) Psl 14 (4)

The Notice of Tax Collection has an equal legal stand as a notice

of tax assessment

PUSPENPA 2000 KUP 50

 SKPKBT
Could be issued in 5 years in the following
conditions:
Pasal 15 ayat (1), ayat (2), dan ayat (3)UU KUP

new data is found

resulting in an increase
in the amount of
tax payable

Written notice
FOUND BY from Taxpayer
TAX OFFICE

SURCHARGE NO
100% SURCHARGE

PUSPENPA 2000 KUP 51

 ISSUING S K P L B
Pasal 17 dan Penjelasan UU KUP

AFTER CONDUCTING AN AUDIT

ON TAX RETURN

THE AMOUNT OF TAX

CREDIT OR THE AMOUNT
THERE IS TAX PAID
OF TAX PAID IS
WHICH SHOULD NOT
GREATER THAN
HAVE BEEN PAYABLE
THE AMOUNT
OF TAX PAYABLE

PUSPENPA 2000 KUP 55

 ISSUING S K P N
Pasal 17 A UU KUP

AFTER CONDUCTING AN AUDIT

ON TAX RETURN

THE AMOUNT OF TAX

CREDIT OR THE AMOUNT
NO TAX IS PAYABLE AND
OF TAX PAID IS
THERE IS NO TAX CREDIT
EQUAL TO
OR NO TAX PAYMENT
THE AMOUNT
OF TAX PAYABLE

PUSPENPA 2000 KUP 56

 TAX COLLECTION USING
COERCIVE WARRANT
Pasal 20 ayat (1), (3) UU KUP

 STP SK Correction

 SKPKB SK Objection
 SKPKBT Appeal Decision
resulting in an increase
to the amount of tax
payable

WHICH IS UNPAID WITHIN

THE DUE DATE

COERCIVE
WARRANT

STIPULATED BY SPECIFIC LAWS

PUSPENPA 2000 KUP 65

 PROMPT AND OUTRIGHT
COLLECTION
Penjelasan Pasal 20 UU KUP

is tax collection method conducted by

Tax Confiscator on the Tax Bearer
regardless of due date of tax payment
covering all type of taxes, Taxable
Period, and Taxable Year.

PUSPENPA 2000 KUP 66

 PROMPT AND OUTRIGHT
COLLECTION
Pasal 20 ayat (2) UU KUP

 is conducted when:
 Tax Bearer is about to leave lndonesia
permanently or intends to do so;
 Tax Bearer transfers movable or immovable
property owned or controlled in order to
terminate or significantly reduce business
activities or employment in lndonesia;
 there is indication that Tax Bearer is going to
dissolve the business entities, or merge, or
expand the business, or transfer the company
owned or controlled, or execute other forms of
changes;
 the business entities is to be dissolved by the
Government; or
 third party confiscates movable or immovable
goods owned by the Tax Bearer or there is
indication of bankruptcy.

PUSPENPA 2000 KUP 67

 EXPIRATION OF TAX
COLLECTION

THE RIGHT TO
COLLECT TAX

EXPIRE AFTER
5 YEARS

Could be deffered in following situation

1. the issuance of a Coerce Warrant;
2. Taxpayer admits directly or indirectly of the
tax payables;
3. the issuance of a SKPKB/KBT in certain
situation
4. an investigation on tax crime is conducted

PUSPENPA 2000 KUP 72

OBJECTION, APPEAL
 OBJECTION
Pasal 25 ayat (1), ayat (7) UU KUP

Objection can be filed

To Tax Office for
The followings:

 SKPKB
 SKPKBT
 SKPLB
 SKPN

PUSPENPA 2000 KUP 76

 OBJECTIONS TERMS
AND CONDITIONS
Pasal 25 ayat (2), ayat (3), ayat (4) UU KUP

1. writing in Indonesian Language

2. stating the amount of tax payable, the
amount of tax withheld, or the amount of
losses as calculated by the Taxpayers,
3. supported by clear reasons.
4. filed within 3 (three) months from the date
of sending of the notice of tax assessment
or the date of withholding

NOT
FULFILL t&c

SHALL NOT CONSTITUTE VALID OBJECTIONS, AND

WILL NOT BE TAKEN UNDER CONSIDERATION

PUSPENPA 2000 KUP 77

 DECISION ON
OBJECTION
Pasal 26 ayat (1), (2), (3), dan (5) UU KUP

DJP within 12 months as from the date of receipt of

the objection application shall make a decision
on the submitted objection

1. Total acceptance
2. partial acceptance,
3. refusal, or
4. increasing the amounts of tax
payable

Where the period has elapsed and the DJP

has not made any decision, the requested
objections are considered granted

PUSPENPA 2000 KUP 80

 APPEAL
Pasal 27 ayat (1), (2), (3), dan (5) UU KUP

ON DECISION OF
OBJECTION

Appeal can only be request

Board of Tax
Court
terms

 writing in Indonesian Language

 clearly stated reasons
 not later than 3 months from the date of the
Decision on Objection accepted,
 along with attachment of copy of the Decision on
Objection

PUSPENPA 2000 KUP 82

 DECISION ON
APPEAL

DECISION ON APPEAL CAN BE IN FORM

1. Total acceptance
2. partial acceptance,
3. refusal

PUSPENPA 2000 KUP 80

BOOKKEEPING AND
RECORDING
 BOOKKEEPING
Pasal 1 angka 26 UU KUP

process of orderly recording of financial

data and information

• assets,
• liabilities,
• equity,
• income and expenses, and
• acquisition cost and sales of goods or
services

financial statement in the form of a

balance sheet and profit and loss statement
for the Taxable Year

PUSPENPA 2000 KUP 87

 BOOKEEPING OBLIGATION
Pasal 28 ayat (1) UU KUP

INDIVIDUAL TAXPAYER
CONDUCTING BUSINESS CORPORATE
ACTIVITIES OR INDEPENDENT TAX PAYER
PERSONAL SERVICES

IN INDONESIA

OBLIGED TO HAVE
BOOKKEEPING

PUSPENPA 2000 KUP 88

 EXEMPT FROM
BOOKKEEPING OBLIGATION
Pasal 28 ayat (2) UU KUP

Taxpayers exempted from the obligation of

maintaining bookkeeping but
obliged to maintain recording

INDIVIDUAL TAXPAYER
CONDUCTING BUSINESS
ACTIVITIES OR INDEPENDENT
PERSONAL SERVICES INDIVIDUAL TAXPAYER
NOT CONDUCTING
BUSINESS ACTIVITIES
OR INDEPENDENT
PERSONAL SERVICES
IN ACCORDANCE WITH THE
PROVISIONS OF THE TAX
LAWS ARE PERMITTED TO
CALCULATE NET INCOME
USING THE NET DEEMED
PROFIT

PUSPENPA 2000 KUP 89

 T&C BOOKKEEPING
Pasal 28 ayat (3), (4), (5), (7) UU KUP jo.

 shall be conducted in good intention and

 shall reflect the real conditions or business activities
 be conducted in Indonesia
 using Latin alphabets,
 Arabic numbers,
 Rupiah currency,
 shall be written in Indonesian Language or in any
foreign language permitted by the Minister of
Finance
 shall be maintained with consistency principle and
using accrual or cash method
 shall at the least consist of records of assets,
liabilities, equity, income and expenses, sales and
purchases, so that the amount of tax payable can be
calculated

PUSPENPA 2000 KUP 90

 RECORDING
Pasal 28 ayat (9) UU KUP

1. consists of data collected

regularly on gross turnover or
revenue and or gross income
as a basis for calculating the
amount of tax payable,

2. including income that is

classified as non-taxable
object and or subjected to
final tax

PUSPENPA 2000 KUP 93

 EXEMPTION FROM
BOOKKEEPING
Pasal 28 AYAT (10) UU KUP

INDIVIDUAL
TAXPAYER

Who not obliged to

Submit Annual Tax
Return

PUSPENPA 2000 KUP 94

 OBLIGATION FOR
DOCUMENTATION
Pasal 28 ayat (11) UU KUP

BOOKS, RECORDS, AND DOCUMENTS THAT IS

USED AS BASIS FOR BOOKKEEPING OR
RECORDING, AND OTHER DOCUMENTS

SHALL BE RETAINED FOR

10 YEARS IN INDONESIA

PUSPENPA 2000 KUP 95

TAX AUDIT
 TAX
AUDIT
Pasal 1 angka 24 UU KUP

A SERIES OF ACTIVITIES TO
COLLECT AND PROCESS DATA,
INFORMATION AND OR EVIDENCE
CONDUCTED IN AN OBJECTIVE
AND PROFESSIONAL MANNER
BASED ON AN AUDITING
STANDARD

in order to :
1. assess tax compliance and
2. other objectives for the enforcement of
provisions of the tax laws

PUSPENPA 2000 KUP 96

TYPES OF TAX AUDIT
CRITERIA FOR TAXPAYER
TO BE AUDITED
 AUDITEE (TAXPAYER)
OBLIGATION IN AUDIT
Pasal 29 ayat (3) UU KUP

a. present and or lend books or

records, documents upon which
the tax is based, and other
documents related to income
received, business activities,
independent personal services of
the Taxpayer, or taxable object;
b. grant access to places or offices
as deemed necessary and assist
tax auditors in carrying out the
audit; and or
c. provide other necessary
information requested.

PUSPENPA 2000 KUP 99

TAX COLLECTIONS
 TAX COLLECTION

• Active effort from tax office to

collect tax payment from
taxpayer

• Usually conducted if taxpayer

can’t show good intention to pay
tax
 TAX COLLECTION MECHANISM

Activity Due Date Since

Notice of Tax Assesment 1 month Date of issuance

Issuance of Reprimand 7 Days Due date of Notice of

Letter (Surat Teguran) Tax Assesment

Immediate and Direct Tax Immediately No Due Date

.
Collection

Issuance of Coercive After 21 days Date of Reprimand

Warrant Letter
Coercive Warrant may be Immediately No Due Date
issued
- In case of Immediate and
Direct tax Collection
- request for postpone or
installment of tax has been
rejected

Order for Seizure After 2 x 24 hours Since the date of

coercive warrant 33

Auction Announcement I After 14 days Since the date of

seizure
Auction Announcement II After 14 days Since the date of first
auction announcement

Auction After 14 days Since the date of first /

second announcement
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