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Indonesia - Istilah Perpajakan

Aset Tetap
Badan
Badan Koordinasi Penanaman Modal ("BKPM")
Badan Usaha Tetap ("BUT")
Banding (Pajak)
Bantahan Surat Uraian Banding
Barang Kena Pajak ("BKP")
Bea Materai
Bersertifikat Konsultan Pajak ("BKP")
Bukti Permulaan
Dasar Pengenaan Pajak ("DPP")
Direktorat Jenderal Bea dan Cukai ("DJBC")
Direktorat Jenderal Pajak ("DJP")
Faktur Pajak ("FP")
Gugatan (Pajak)
Ikatan Konsultan Pajak Indonesia ("IKPI")
Imbalan Bunga
Jasa Kena Pajak ("JKP")
Kantor Pelayanan Pajak ("KPP")
Kantor Pelayanan Pajak Madya
Kantor Wilayah (Kanwil) Pajak
Kawasan Berikat
Keberatan (Pajak)
Kebiasaan Dagang yang Lazim
Kekayaan Intelektual
KPP Badora (Badan dan Orang Asing)
KPP Penanaman Modal Asing
Kredit Pajak
Lisensi
Mahkamah Agung
Majelis Hakim
Maklon (Makloon)
Membangun Sendiri
Menteri Keuangan
Nomor Pengukuhan Pengusaha Kena Pajak ("NPPKP")
Nomor Pokok Wajib Pajak ("NPWP")
Orang Pribadi ("OP")
Otoritas Jasa Keuangan ("OJK")
Pajak Keluaran
Pajak Masukan
Pedagang Eceran
Pekerjaan Bebas
Pemasaran
Pembelian
Pemberitahuan Ekspor Barang ("PEB")
Pemberitahuan Impor Barang ("PIB")
Pembukuan
Pemegang Merk
Pemeriksaan Pajak
Pemohon Banding
Pencabutan NPWP
Penelaah / Peneliti Keberatan

English - Tax Terminology


Fixed Asset
Entity
Investment Coordinating Board of Indonesia
Permanent Establishment ("PE")
Tax Appeal
Rebuttal Letter
Taxable Good(s)
Stamp Duty
Certified Tax Consultant
Initial / Preliminary Evidence
Tax Base
Directorate General of Customs and Excises
Directorate General of Taxation ("DGT")
Tax Invoice(s)
Tax Lawsuit
Indonesian Tax Consultant Association
Interest Reward
Taxable Service(s)
Tax Office
Middle Tax Office
Regional Tax Office
Bonded Zone
Tax Objection
Business as Usual
Intellectual Property
Foreign Corporation & Individual Tax Office
Foreign Capital Investment Tax Office
Tax Credit
License
Supreme Court
Panel of Judges
Tolling Manufacturing
Self-construction
Minister of Finance
Taxable Entrepreneur Identification Number
Tax Identification Number ("TIN")
Individual(s)
Indonesia Financial Services Authority
VAT-output
VAT-input
Retailers
Self-Employed
Marketing / Promotion
Purchase
Exported Goods Declaration
Imported Goods Declaration
Bookkeeping
Principal
Tax Audit
Appellant
Tax Identification Number Revocation
Objection Reviewer

Penelitian Pajak
Pengadilan Pajak
Penghasilan Tidak Kena Pajak ("PTKP")
Pengusaha Kena Pajak ("PKP")
Peninjauan Kembali (Pajak)
Penjualan
Penyidikan Tindak Pidana
Perseroan Terbatas
PPN Tidak Dipungut
Putusan Banding
Putusan Gugatan
Putusan Keberatan
Putusan Peninjauan Kembali
Restitusi Pajak
Secara Jabatan
Sidang Pajak
SPT Pembetulan
SPT PPh Badan
SPT PPN
Surat Edaran
Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak
Surat Keterangan Bebas ("SKB")
Surat Ketetapan Pajak ("SKP")
Surat Ketetapan Pajak Kurang Bayar ("SKPKB")
Surat Ketetapan Pajak Kurang Bayar Tambahan ("SKPKBT")
Surat Ketetapan Pajak Lebih Bayar ("SKPLB")
Surat Ketetapan Pajak Nihil ("SKPN")
Surat Kuasa
Surat Paksa
Surat Pemberitahuan ("SPT")
Surat Pemberitahuan Hasil Pemeriksaan ("SPHP")
Surat Perintah Membayar Kelebihan Pajak ("SPMKP")
Surat Setoran Pajak ("SSP")
Surat Tagihan Pajak ("STP")
Surat Uraian Banding ("SUB")
Terbanding
Undang-undang Ketentuan Umum dan Tata Cara Perpajakan
("UU KUP")
Undang-undang Pajak Penghasilan ("UU PPh")
Undang-undang Pajak Pertambahan Nilai ("UU PPN")
Usang / Persediaan Usang
Wajib Pajak ("WP")

Tax Examination
Tax Court
Non-taxable Income
Taxable Entrepreneur
Tax Reconsideration
Sales
Investigation of Criminal Act
Limited Liability Enterprise
Non-collected VAT
Appeal Decision
Lawsuit Decision
Objection Decision
Reconsideration Decision
Tax Refund
Ex-officio
Tax Hearing
Amendment of Tax Return
Corporate Income Tax Return ("CITR")
Value Added Tax Return
Circular Letter
Advance Refund of Overpaid Tax Decision
Exemption Certificate
Tax Assessment Letter
Underpayment Tax Assessment Letter
Additional Underpayment Tax Assessment
Letter
Overpayment Tax Assessment Letter
Nil Tax Assessment Letter
Power of Attorney
Enforcement Letter
Tax Return
Notification of Tax Audit Findings
Instruction Letter for Tax Refund Settlement
Tax Payment Slip(s)
Tax Collection Letter
Appeal Explanation Letter
Appellee
General Tax Provisions and Procedures Law
Income Tax Law
Value Added Tax Law
Obsolete / Obsolete Stock
Taxpayer

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