Istilah Pajak = Indonesian - English terms of tax

Singkatan Indonesian English

Aktiva Pajak Tangguhan Deferred Tax Asset
Angsuran Pajak Tax Installment
Badora Badan dan Orang Asing Foreign Corporate & Individual
Capital Investment Coordinating
BKPM Badan Koordinasi Penanaman Modal
Board
Badan Pengawasan Keuangan dan Development and Finance
BPKP
Pembangunan Supervisory Agency
BAPEPAM Badan Pengawasan Pasar Modal Capital Market Supervisory Agency
Tax Dispute Settlement Agency
BPSP Badan Penyelesaian Sengketa Pajak
(Now: Tax Court)
Badan Perencanaan Pembangunan National Development Planning
BAPENAS
Nasional Board
Badan Urusan Piutang dan Lelang State Agency for Receivable and
BUPLN
Nasional Auctions
Bagian Tahun Pajak Fraction of Tax Year
Bank Persepsi Designated Bank
BKP Barang Kena Pajak Taxable Good
BBN Bea Balik Nama Title Transfer Tax
BM Bea Meterai Stamp Duty
Bea Pengalihan Hak Atas Tanah & Duty on Land and Building Right
BPHTB
Bangunan Acquisition
Beban Pajak Tangguhan Deferred Tax Expense
BUT Bentuk Usaha Tetap Permanent Establishment (PE)
BAP Berita Acara Hasil Pemeriksaan Pajak Minutes of Tax Audit Result
BKP Bersertifikat Konsultan Pajak Certified Tax Consultant
Biaya Jabatan Occupational / Functional Expenses
Buku Petunjuk Pengisian Booklet, Manual Book
Dasar Pengenaan Pajak Tax (imposition) Base, Tax Basis
Directorate General of Customs and
DJBC Direktorat Jenderal Bea dan Cukai
Excise
Directorate General of Finance
DJLK Direktorat Jenderal Lembaga Keuangan.
Institutions
Directorate General of Taxation
DJP Direktorat Jenderal Pajak
(DGT)
Direktur Peraturan Pajak Director of Tax Regulations
FP Faktur Pajak Tax Invoice
Faktur Pajak Pengganti Revised Tax Invoice
 Fiskal Luar Negeri Exit Tax/Fiscal
Harga Pasar Market Price
Harga Wajar Fair Price
Harta Berwujud Tangible Asset
Harta Tetap Fixed Asset
Harta Tidak Berwujud Intangible Asset
Hutang Pajak Tax Liability, Tax Payable
Indonesian Tax Consultants
IKPI Ikatan Konsultan Pajak Indonesia
Association
Iuran Jamsostek Jamsostek Contribution
Retirement Security, Old Age
JHT Jaminan Hari Tua (Jamsostek)
Security
JKK Jaminan Kecelakaan Kerja (Jamsostek) Work Accident Security
JKM Jaminan Kematian (Jamsostek) Death Security
Jamsostek Jaminan Sosial Tenaga Kerja Worker's Social Security Program
JKP Jasa Kena Pajak Taxable Service
Tax Service Office, commonly as:
KPP Kantor Pelayanan Pajak
Tax Office
Kantor Pemeriksaan dan Penyelidikan
Karikpa Tax Audit and Investigation Office
Pajak
KPKN Kantor Perbendaharaan dan Kas Negara State Treasury
KPMB Kantor Perusahaan Masuk Bursa Office for Publicly Listed Companies
Kanwil Kantor Wilayah Regional Office
KB Kawasan Berikat Bonded Zone
Kawasan Pengembangan Ekonomi Integrated Economic Development
KAPET
Terpadu Areas (KAPETs)
Kasi Kepala Seksi Section Head, Head of Section
Sub Directorate Head, Head of Sub
Kasubdit Kepala Sub-direktorat
Directorate
Kasubsi Kepala Sub-seksi Sub Section Head
KEPMEN Keputusan Menteri Ministerial Decision
Ketentuan Umum dan Tatacara General Provisions and Tax
Perpajakan Procedures
Ketua Majelis (Pengadilan Pajak) Tax Court Presiding Judge
Keuntungan / Kerugian Selisih Kurs Foreign Exchange Gain / Loss
Kewajiban Pajak Tangguhan Deferred Tax Liability
Kompensasi Kerugian Pajak Tax Loss Compensation
Kompensasi Kerugian Pajak Tahun Carry Forward Tax Loss
Sebelumnya Compensation
KBH Kontrak Bagi Hasil Production Sharing Contract (PSC)
KKr Kontrak Karya Contract of work (CoW)
KP Kredit Pajak Tax Credit
Kuasa Pertambangan Delegated Mining Rights
Laba / Rugi Fiskal Fiscal Profit / Loss
Laba / Rugi Komersil Commercial Profit / Loss
Laba Usaha Profit, Business Profit
MPP Majelis Pertimbangan Pajak Tax Supreme Court (defunct)
NJKP Nilai Jual Kena Pajak (PBB) Taxable Sales Value (L&B tax)
Land & building Tax Imposition
NJOP Nilai Jual Obyek Pajak (PBB)
Base, Tax Object Sales Value
Nilai Perolehan Acquisition Cost
Nomor Penegasan Pengusaha Kena Taxable Entrepreneur Confirmation
NPPKP
Pajak Number
NPWP Nomor Pokok Wajib Pajak Taxpayer Identification Number
Norma Penghitungan Penghasilan Neto Net Income Calculation Norm
Tax Calculation Note, Tax
NPP Nota Perhitungan Pajak
Computation Memo
PBB Pajak Bumi & Bangunan Land & building tax (L&B Tax)
Pajak Dibayar Dimuka Prepaid Tax, Tax Prepayment
Development Tax (for
Pajak Pembangunan (Pajak Daerah)
district/regency level)
PPh Pajak Penghasilan Income tax
PPnBM Pajak Penjualan atas Barang Mewah Sales Tax on Luxurious Goods
PP Pengadilan Pajak Tax Court
PPN Pajak Pertambahan Nilai Value Added Tax (VAT)
Pajak Pertambahan Nilai Dibebaskan VAT Exempted
Pajak Pertambahan Nilai Tidak
Non VAT Object
Dikenakan
Pajak Pertambahan Nilai Tidak
Non Collected VAT
Dipungut
Pajak Tangguhan Deferred Tax
PTLL Pajak Tidak Langsung Lainnya Other Indirect Taxes
Pajak Yang Masih Kurang Dibayar Tax Underpayment
Perusahaan Pedagang Eceran Retail Merchant, Retail Trader
Pekerjaan Bebas Independent Personal Services
Pemateraian Kemudian Postdated Duty Stamp
Pembebasan Hutang Discharge of Indebtness
PEB Pemberitahuan Ekspor Barang Notification of Exported Goods
PHP Pemberitahuan Hasil Pemeriksaan Notification of Tax Audit Findings
 (Pajak)
PIB Pemberitahuan Impor Barang
PLK Pemeriksaan Lengkap Kantor
PLL Pemeriksaan Lengkap Lapangan
PSK Pemeriksaan Sederhana Kantor
PSL Pemeriksaan Sederhana Lapangan
PMA Penanaman Modal Asing
PMDN Penanaman Modal Dalam Negeri
PTKP Penanggung Pajak
Pengalihan Harta
Pengembalian Pajak
Penghapusan NPWP / Pencabutan
NPKP
Penghasilan Dalam Bentuk Natura
Penghasilan Tidak Kena Pajak
PKP Pengusaha Kena Pajak (PPN)
PKP PE Pengusaha Kena Pajak Pedagang Eceran Retail Trade Taxable Enterprise
PKP
Pengusaha Kena Pajak Rekanan
Rekanan
Penilaian Kembali
PER DJP Peraturan Direktur Jenderal Pajak
PMK Peraturan Menteri Keuangan
PP Peraturan Pemerintah
Perbedaan Tetap
(Penyusutan/Amortisasi)
Perbedaan Waktu
(Penyusutan/Amortisasi)
PPPB (P3B) Perjanjian Penghindaran Pajak Berganda Double Tax Avoidance Agreement
Permohonan Penegasan Masalah
Perpajakan (kepada DJP)
Permohonan Peninjauan Kembali
Permohonan Penundaan Pajak
Perselisihan Perpajakan
Perseroan Terbatas (PT)
Pidana Pajak
PPN Jasa Luar Negeri Dibayar Sendiri
PPN Keluaran, Pajak Keluaran
Notification of Imported Goods
Comprehensive Office Tax Audit
Comprehensive Field Tax Audit
Simple Office Tax Audit
Simple Field Tax Audit
Foreign Capital Investment
Domestic Capital Investment
Tax Bearer
Transfer of Property, Transfer of
Asset
Tax Refund
Tax ID / VAT Entrepreneur
Revocation
Benefit in Kind (BIKs)
Non-Taxable Income
Taxable Entrepreneur
VAT Enterprise Counterpart
Revaluation
DGT Regulation
Ministry of Finance (MoF) Decree
Government Regulation
Permanent Difference
Timing Difference
Tax Ruling
Reconsideration / Judicial Review
Request
Tax Deferment Request
Tax Dispute
Limited Liability Company
Tax Crime
Self Assessed VAT on Offshore
Services
Output VAT
 PPN Masukan, Pajak Masukan Input VAT
Pemungut PPN VAT Collector
Putusan Banding Appeal Verdict
Sanksi Administrasi Administration Charge
Sanksi Bunga Interest Charge
Sanksi Denda Penalty Charge
Secara Jabatan In officio
Seksi Penerimaan dan Keberatan Receiving and Objection Section
Surat Banding Pemohon Appeal Request Letter
Surat Bantahan Pemohon (dalam proses
Appellant's response
Banding)
SE DJP Surat Edaran Direktur Jenderal Pajak DGT Circular Letter
Surat Himbauan Advise Letter
Surat Ijin Praktek Konsultan Pajak DGT Tax Practical License
Surat Keputusan Banding Appeal Decision Letter
Surat Keputusan Keberatan Objection Decision Letter
Surat Keputusan Pembetulan Notice of Tax Correction
SKB Surat Keterangan Bebas (Pajak) Exemption Certificate
Certificate of Domicile (CoD),
Surat Keterangan Domisili
Certificate of Residence (CoR)
SKF Surat Keterangan Fiskal Tax Clearance Certificate / Letter
Fiscal Exit (departure) Tax Payment
SKFLN Surat Keterangan Fiskal Luar Negeri
Slip
SKT Surat Keterangan Terdaftar Tax Registered Certificate
Tax Assessment Letter, Notice of Tax
SKP Surat Ketetapan Pajak
Assessment
Tax Underpayment Assessment
SKPKB Surat Ketetapan Pajak Kurang Bayar
Letter
Surat Ketetapan Pajak Kurang Bayar Additional Tax Underpayment
SKPKBT
Tambahan Assessment Letter
SKPLB Surat Ketetapan Pajak Lebih Bayar Tax Overpayment Assessment Letter
SKPN Surat Ketetapan Pajak Nihil Nil Tax Assessment Letter
Surat Kuasa Power of Attorney
Surat Paksa Distress Warrant
Surat Panggilan Invitation Letter, Summon Letter
Hearing Summon Letter, Hearing
Surat Panggilan Sidang
Invitation Letter
SPT Surat Pemberitahuan (Pajak) Tax Return
SPT Masa Surat Pemberitahuan (Pajak) Masa Periodic Tax Return
SPT
Surat Pemberitahuan (Pajak) Tahunan Annual Tax Return
Tahunan
SPHP Surat Pemberitahuan Hasil Pemeriksaan Notification of Tax Audit Findings
Surat Pemberitahuan Obyek Pajak Tax Object Notification Letter (L&B
SPOP
(PBB) tax)
Surat pemberitahuan Pajak Terhutang
SPPT Notification of Tax Due (L&B tax)
(PBB)
Surat Perintah Membayar Kelebihan Tax Overpayment Refund Order /
SPMKP
Pajak Instruction
SPPP (SP3) Surat Perintah Pemeriksaan Pajak Tax Audit Instruction Letter
Surat Perintah Penagihan Seketika dan Immediate and Total Tax Collection
SPPSS
Sekaligus Instruction Letter
Declaration / Notification of
Surat Pernyataan Persetujuan
Acceptance
Surat Pernyataan Persetujuan atas Hasil Declaration / Notification of
SSBC
Pemeriksaan Pajak Acceptance of Tax Audit Result
Surat Setoran Bea dan Cukai Excise Payment Slip
Surat Setoran Bea Perolehan Hak atas
SSBPHTB Land and building Duty Payment Slip
Tanah dan Bangunan
SSP Surat Setoran Pajak Tax Payment Slip
Surat Sita Confiscation Letter
Tax Collection Letter, Tax Collection
STP Surat Tagihan Pajak
Note
Surat Teguran Warning Letter
Appeal Response or Appeal
Surat Uraian Banding
Summation
Tahun Pajak Taxable Year
Tarif Pajak Berjenjang Progressive Tax Rate
Tidak Dapat Dibebankan Secara Fiskal
Non-Deductible Expenses
Sebagai Biaya
Tunjangan Jabatan Occupational / Functional Allowance
Tunjangan Pajak Tax Allowance
Uang Pesangon Severance Payment
WP Wajib Pajak Taxpayer
WPDN Wajib Pajak Dalam Negeri Resident Taxpayer
WPLN Wajib Pajak Luar Negeri Non-resident Taxpayer
WPOP Wajib Pajak Orang Pribadi Individual Taxpayer