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Tax Payment and Reporting Procedures, Summaries of Tax Legislation and Financial Law

Universitas Brawijaya (UB)Tax Legislation and Financial Law

Information on tax payment and reporting procedures in Indonesia. It covers topics such as NPWP, NPPKP, SPT, payment methods, and types of tax returns. the process of obtaining NPWP and NPPKP, reporting obligations for taxpayers, and the different types of SPT. It also discusses the payment methods for taxes, including self-payment, withholding, and collection by third parties. the use of SSP for tax reporting and the current electronic billing system for tax payments.

Typology: Summaries

2021/2022

Available from 10/26/2022

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NPWP, NPPKP, SPT, Cara Pembayaran, dan Penetapan Pajak
Pengertian
Bentuk NPWP
02
Pengertian
Bentuk NPPKP
Tempat Pelaporan dan Pengukuhan PKP
Tata Cara daftar NPWP dan Pengukuhan PKP
Tata Cara daftar NPWP dan Pengukuhan PKP
Wajib Pajak Pindah
Penghapusan NPWP
Penghapusan PKP
03
SPT bagi Wajib Pajak
SPT bagi Wajib Pajak Pajak Penghasilan (PPh)
SPT bagi Pengusaha Kena Pajak (PKP)
SPT bagi Pemotong atau Pemungut Pajak
JENIS SURAT PEMBERITAHUAN (SPT)
Surat Pemberitahuan (SPT) Masa
Surat Pemberitahuan (SPT) Tahunan
Batas Waktu Pembayaran dan Pelaporan
Wajib Pajak dengan kriteria tertentu dapat:
Bentuk dan Isi SPT
Tata Cara Pengisian dan Penyampain SPT
Electronic Filing Identification Number (EFIN)
Pembetulan SPT
Pembetulan SPT
04
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NPWP, NPPKP, SPT, Cara Pembayaran, dan Penetapan Pajak Pengertian Bentuk NPWP 02 Pengertian Bentuk NPPKP Tempat Pelaporan dan Pengukuhan PKP Tata Cara daftar NPWP dan Pengukuhan PKP Tata Cara daftar NPWP dan Pengukuhan PKP Wajib Pajak Pindah Penghapusan NPWP Penghapusan PKP 03 SPT bagi Wajib Pajak SPT bagi Wajib Pajak Pajak Penghasilan (PPh) SPT bagi Pengusaha Kena Pajak (PKP) SPT bagi Pemotong atau Pemungut Pajak JENIS SURAT PEMBERITAHUAN (SPT) Surat Pemberitahuan (SPT) Masa Surat Pemberitahuan (SPT) Tahunan Batas Waktu Pembayaran dan Pelaporan Wajib Pajak dengan kriteria tertentu dapat: Bentuk dan Isi SPT Tata Cara Pengisian dan Penyampain SPT Electronic Filing Identification Number (EFIN) Pembetulan SPT Pembetulan SPT 04

  1. Melalui Pembayaran pajak di Luar negeri (PPh pasal 24)
  2. Membayar sendiri Pajak yang Terutang
    • Pembayaran angsuran setiap bulan (PPh pasal 25)
    • Pembayaran PPh pasal 29 setelah akhir tahun.
  3. Melalui Pemotongan dan Pemungutan Oleh pihak lain PPh pasal 4(2) PPh pasal 15 PPh pasal 21,22, PPh pasal 26 Tempat dan Sarana Pembayaran Pajak Apa itu SSP ?? SSP dibuat dalam 4 (empat) rangkap :
    1. Lembar 1 : Sebagai Arsip Wajib Pajak
    2. Lembar 2 : Untuk Kantor Pelayanan Perbendaharaan Negara (KPPN)
    3. Lembar 3 : Untuk dilaporkan Wajib Pajak kepada Kantor Pelayanan Pajak (KPP)
    4. Lembar 4 : untuk arsip Kantor Penerimaan Pembayaran SSP hanya dapat digunakan untuk : ● Satu jenis pajak ● Satu masa pajak/tahun pajak/bagian dari tahun pajak ● Hanya untuk satu SKP, STP, SKPBB, STPBB. Sistem Pembayaran pajak yang berlaku Saat Ini Sistem pembayaran yang berlaku saat ini dilakukan secara elektronik ( Billing sysĞem). ➔ Wajib Pajak membuat kode billing melalui website sse.pajafi.go.id atau djponline.pajafi.go.id /billing DJP di KPP/SMS id Billing, Internet banking, teller ➔ Id billing yang diterima selanjutnya digunakan untuk membayar pajak. Pemotongan / Pemungutan Pajak 05