AKU3501

Introduction to taxation
(KUP)

Annisa Hayatun Nazmi Burhan, M.Sc

 Learning Objective
• By the end of today’s lecture, students are
expected to:
1. Understand the concept of general
Provisions and Formal of Taxation (KUP)
Important Terms
Abbreviations Bahasa English
DJP Direktorat Jenderal pajak Directorate General of Tax
PKP Pengusaha Kena Pajak Taxable Entrepreneur
NPWP Nomor Pokok Wajib Pajak Taxpayer identification number
BKP Barang Kena Pajak Taxable goods
JKP Jasa Kena Pajak Taxable service
WP Wajib Pajak Tax payer
OP Orang pribadi Individual (tax payer)
SPT Surat Pemberitahuan Tax Return
SSP Surat Setoran Pajak Tax Payment Slip
SKP Surat Ketetapan Pajak Tax Assessment Letter
STP Surat Tagihan Pajak Tax Collection Letter
PPh Pajak Penghasilan Income Tax
PPN (VAT) Pajak Pertambahan Nilai Value Added Tax
KPP Kantor Pelayanan Pajak Tax Admin Office
DPP Dasar Pengenaan Pajak Tax Base
Ketentuan Umum dan Tata Cara Perpajakan
UU No. 6 Tahun 1983
Tax Identification Number (NPWP), Inauguration of
1. Taxable Entrepreneur & Tax Payment Pembayaran Pajak

2. Establishment and Determination of Tax

3. Collection, Objection, and Appeal

Bookkeeping, Investigation and Special

4. Provision

5. Criminal Provisions and Investigation

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 Taxpayer (Wajib Pajak – WP)

Individual taxpayer (WP-

OP)

Tax Collector

Institutional / Corporate taxpayer (WP – Badan)

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 Taxpayer Obligation
1. The obligation to apply for taxpayer identification number
(NPWP) is applied to:
a. Individual taxpayer having a business and freelance job
b. Individual taxpayer yang having NO business and NO freelance job,
but having income above non-taxable income threshold.
c. Married woman who carry out her own tax responsibility
d. Every Corporate Taxpayer
2. The obligation to apply for being inaugurated as taxable
entrepreneur (PKP – Pengusaha Kena Pajak) is applied to :
a. Entrepreneur having revenue more than Rp 4,8 Billion (income
threshold for SME)
b. SME entrepreneur who chooses to applied and inaugurated

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Function of Taxpayer Identification
Number
Identity of taxpayer
in terms of tax
administration

A media to obtain A media to carry out

service from certain right and obligation
institution. as a taxpayer

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 Registration Period
Taxpayer identification number Taxable Entrepreneur

NPWP PKP

▪ One month after the start of the
business at the latest.
▪ At the end of the following month at
the latest after obtaining income more
than Non-Taxable Income.
▪ Before the delivery of Taxable goods
and or Taxable services
▪ At the end of the following month at
the latest after the revenue reach the
threshold of SME revenue during one
year.

Corporate taxpayer/ Individual

Individual taxpayer - taxpayer -non 8
entrepreneur entrepreneur
Nullification of Taxpayer Identification
Number (NPWP)
1. Taxpayer is unqualified to hold NPWP
2. Corporate taxpayer is in the middle of
liquidation due to dismissal or merger.
3. Married woman who previously has NPWP and
married without asset division agreement with
her husband
4. Permanent Establishment who cease to operate
in Indonesia
5. Regarded as necessary to write off its NPWP
according to DJP
 NPWP and Inaugration by DJP
Pasal 2 Ayat (4), KEP No. 144/ PJ./ 2005 Jo. KEP No. 47/ PJ./ 2006
Tax payer who
qualified
subjectively and
objectively to obtain
NPWP.
WP memenuhi
syarat dikukuhkan
Tax payer who to be
sebagai PKP.
inaugurated as PKP.

If qualified taxpayer fails to apply accordingly, DJP will

release NPWP and automatically inaugurate a PKP
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 Nullification of Taxable Entrepreneur
status (PKP)
1. PKP moves to another territorial
2. Unqualified for being PKP (i.e. total one year
revenue does not exceed maximum
threshold for SME)
3. PKP has been assigned to specific territory
for its tax liability
4. PKP misuse of its status
Tax return – (Surat Pemberitahuan)Pasal
1 Angka (10), (11), dan (12)

A document used by taxpayer (WP) to report the

computation and payment of tax, tax object and/or non-
tax object, and/or right and obligations.

Periodical One year of Part of the

year.

Periodic SPT Annual SPT

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 Function of SPT – Income Tax
Penjelasan Pasal 3 Ayat (1)

A media for reporting and responsibility of

income tax computation

Items to be reported:

• Payment or completion of tax that is performed by the

taxpayer and or through other party (admin collector)
• Income tax object and/or income tax object
• Assets and Liabilities.
• Payment from the admin collector.

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 Function of SPT – VAT
Penjelasan Pasal 3 Ayat (1)
A media for reporting and responsibility of
the computation of VAT and Luxury Good
Tax

Items to be reported:

• Credit of VAT-in and VAT-out

• Payment or completion of tax that is performed by the
taxpayer and or through other party (admin collector)
• Tax collected and deliver to KPP by tax admin

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Taxpayer is not mandatory to submit
SPT
Pasal 3 Ayat (8), PMK No. 183/ PMK.03/ 2007

Individual Taxpayer
having net income
under non-taxable Non working Individual
income taxpayer having no
freelance job

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 Tax Payment Slip (Surat Setoran Pajak
– SSP)
• Prove of tax payment
Administrative sanction of late payment

Over the due date

Administrative Sanction

2% interest per month, since due date until

payment is made.
Part of one month will be considered as full month
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Establishment and Determination
of Tax

Underlying Regulation:
Article 12 up to Article 17E UU KUP

Tax Assessment Letter

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 Tax Assessment Letter (Surat
Ketetapan Pajak – STP)
• Determination of tax of taxpayer which
includes:
❑SKPB – Less paid tax
❑SKPKPT – Additional less paid tax
❑SKPN – Nill
❑SKPLB
❑– more paid tax
 Tax Assessment Letter - Function
• To correct number of tax payment based on
SPT of taxpayer
• A media to imposed sanction
• A tools to charge taxpayer
 Tax Collection Letter (Surat Tagihan
Pajak – STP) -
• To correct number of tax payment based on
SPT of taxpayer
• A media to imposed sanction
• A tools to charge taxpayer
Collection, Objection, and Appeal

Underlying Regulation:
Article 18 up to Article 27A UU KUP

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 Taxpayer right for appeal

Tax Base (DPP)

Taxpayer has a rightg

to ask for information
from DJP for:

Tax base from DJP Loss computation

perspective base

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 Settlement of letter of Objection

Maksimum 12
months after
taxpayer receive
objection letter,
DJP is Before making Letter of
compulsory to decision, tax Objection is
make decision payer may regarded as
covering:: provide accepted if there
• Accept all the additional is no decision
terms evidences. after 12 months.
• Accept part of the
terms
• Reject
• Add another tax
liabilities.
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Bookkeeping, Investigation,
& Special Provisions

Underlying Regulations:
Articles 28 up to Articles 37A UU
KUP

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 Bookkeeping

is a process of recording that

is done regularly to collect terminated by
data and financial preparing
information covering : financial
• Assets.
statements in
• Liabilities. the form of :
• Equities. • Balance Sheet
• Income ad Expenses. • Income
• Acquisition and delivery cost of Statement
goods and services

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 Obligation for Bookkeeping

Subject who is compulsory to make

bookkeeping, involves:
• Individual taxpayer having a business or freelance job
• Corporate tax payer

Subject who is NOT compulsory to make

bookkeeping but Recording, involves::
• Individual taxpayer who is allowed to use the norm of
Net Income Computation (Norma Penghitungan
Penghasilan Netto - NPPN)
• Individual taxpayer having no business or freelance
job

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Criminal Provisions and
Investigation

Underlying Regulation:
Article 38 up to Article 44B UU KUP

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Scope of Taxation Criminal

Criminal Due to
Offense negligence
Repetition
Attempt for
Due to
criminal
discrepancies
offense

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 Criminal sanction due to negligence

Negligence of taxpayer Criminal is imposed if it

results in government is conducted NOT for
(country) loss: the first time:

• Do not submit SPT • Fine, minimum

• Submit incorrect once, maximum
SPT twice of tax less
paid or unpaid.
• Imprisonment,
minimum 3 months,
maximum 1 year.

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Criminals due to DiscrepanciesPasal 39
Ayat (1)
WP does not apply to
obtain NPWP and or to WP misuse of PKP WP does not report
be inaugurated as and NPWP SPT
PKP

WP report incomplete WP refuse to be WP provides fake

and incorrect SPT investigated documents

WP doesn’t perform
bookkeeping and WP do not properly WP doesn’t deliver the
recording, or refuse to save the book and tax has been
show the book, record record, and document processed.
and document

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Criminals sanction due to discrepancies, including the
repetition

Sanctions is applied to representatives, authority, taxpayer employee who

give order, take role, suggest and or helping the criminal offense.

Imprisonment, Fine, minimum

minimum 6 twice, maximum 4
months, maximum times of tax less
6 years. paid and unpaid

Repetition of criminal offense before one year since the last sanction,
criminal sanction will be imposed to the offender twice.
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 Criminals due to discrepancies
Will be imposed of
Any party who criminal sanction as:
intentionally do these
following actions: • Imprisonment, minimum
2 years, maximum 6
Release or use tax years.
invoice, prove of tax • Fine, minimum twice,
collection, or tax payment maximum 6 times from
slip not based on tax invoices or related
true/original transaction. evidences.
Release tax invoice Sanctions is applied to
without being inaugurated representatives, authority,
taxpayer employee who give
order, take role, suggest and or
helping the criminal offense.
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Criminal offense by Tax Admnistrator

Due to negligence, do not properly

maintain taxpayer data security:
Based on - 1 year imprisonment and fine
complaint from a maximum Rp 25.000.000
party who
experience breach
of data and
information, will Intentionally, do not properly
be imposed maintain taxpayer data
criminals if: security:
- 2 year imprisonment and fine
maximum Rp 50.000.000

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 For Your Attention
• Assignment, Presentation and Submission: As
explained in Syllabus (Prepare for Next Week!)
• Compliance to the whole procedures in
assignment instructions is compulsory.
• Assignment materials will be uploaded in
Google Classroom (soon after class)
• Week 3 PPT and onwards will be uploaded in
Google Classroom soon before class
THANK YOU