Name : Alexander Steven Themas

Student ID : 008201800046
Subject : Taxation
Major : Accounting

All related laws (UU) about tax

 Taxation in Indonesia is based on Article 23A of the 1945 Constitution.
 "Law on General Provisions and Procedures for Taxation / UUKUTp" Law
No. 6/1983, replaced by Law no.16 / 2000;
 "Income Tax Law / Income Tax Law": Law No.7 / 1983, amended by Law
No. 17/2000;
 "Law on Value Added Tax on Goods and Services and Sales Tax on
Luxury Goods" / UU PPN / PPn BM): Law No. 8/1983, amended by Law No.
18/2000;
 "Land and Building Tax Law - United Nations Law"): Law No. 12/1985
amended by Law No. 12/1994;
 "Forced Tax Collection Law / UU PPSP") Law No. 19/1997, amended by
Law No. 19/2000;
 "Law on Acquisition of Land and Building Rights / Law BPHTB") Law No.
21/1997 amended by Law No. 20/2000;
 "Tax Court Law / PP Law": Law No. 14/2002;
 "The Stamp Duty Act / BM Act" in short: Law No. 13 of 1985.

1. Please make a table for all income taxes, VAT, PPnBM, and PBB, then indicate
the No, Year, Law No, Article, Sub article, Contents, Tariff, Application/example.

Employee Up to IDR 50,000,000 (5%)

Law
salaries, Rp. 50,000,000 - Rp.250,000,000 (15%)
No.
business Rp250,000,001 - Rp.500,000,000 (25%)
36
Inco Individ profits,
year
me ual honorariu
2008
Tax Tax ms, gifts
articl Above IDR 500,000,001 (30%)
in the
e 17
form of
sub
net
 assets articl
that can e1
be used
as
consumpt
ion or
increase
wealth.
Law
The
No.
general
Gross 36
corporate
income year
income tax
Entity from the 2008
rate is
Tax business articl
28% of
that is e 17
gross
being run. sub
turnover
articl
less costs.
e1
The VAT rate (Value Added Tax) is 10%.
Receipt
Law 0% VAT (Value Added Tax) is applied on:
reads
Num Exports of Tangible Taxable Goods, Exports of
10% VAT
ber Intangible Taxable Goods, and Exports of
VAT when we
42 Taxable Services.
shop
year The tax rate as referred to in paragraph (1) may
somewhe
2009 change to as low as 5% and as high as 15% as
re
stipulated by a Government Regulation.
PPnBM
tariffs of
20%:
Houses
and town
houses
Goods
with selling
that are Law
prices of
only Num
Rp 20
PPn owned or ber
billion or
BM consume 42
more and
d by high- year
houses of
income 2009
strata title
groups.
types with
selling
prices of
Rp 10
billion or
more.
 PPnBM tariff of 40%: Air balloon and air balloon
groups that can be driven, other aircraft.
PPnBM tariffs of 50% are imposed on: Aircraft
groups and firearms and other firearms groups.
PPnBM tariff of 75% is imposed on: Cruise
ships, excursion ships, and similar water
vehicles.
Motorized
Vehicle
Tax,
Motorized
Vehicle
Transfer
Provin
Fee,
cial
Motorized
Tax
Vehicle
Fuel Tax
and
Surface
Water Law
Tax. Num
Land and building tax rates that apply from the
Hotel tax, ber
PBB past until now are still the same, which is equal
restauran 12
to 0.5%.
t tax, year
entertain 1994
ment tax,
advertise
Regen ment tax,
cy / street
City lighting
Tax tax,
nonmetall
ic mineral
and rock
tax and
parking
tax.

2. Illustrate the registration and use of NPWP for individual and entity.
 Individual
If you want to make a TIN but still in a state of not working or applying for a
job, then you can still make a submission to make a TIN online / offline. You
only need to answer the questions asked on the form. Personal NPWP card
can be said to be the same as Identity Card (KTP) that must be owned by
 people who have fulfilled certain requirements. In this case, it means
fulfilling the requirements as a taxpayer.
 Entity
The function of NPWP is as a means of tax administration, taxpayer identity,
and requirements for a number of public services. companies must be
registered to get the Corporate Taxpayer Identification Number (NPWP) if
it is a Taxpayer who has fulfilled the requirements in accordance with the
provisions of the taxation legislation. After all the required documents are
ready, all you have to do is follow the steps to register and make an NPWP
Agency / Company. There are two ways, namely online or offline.

3. Illustrate the SPT tahunan and SPT masa.

 SPT Tahunan
- Annual tax returns are usually used to report income on self-income
received, both income at general rates, final income, and income
excluded from the Income Tax object. In addition, the Annual Tax Return
is also used to report assets and debts at the end of the Tax Year period.
- Annual tax returns are reported at the end of the tax year.
- There are two types of Annual Tax Return, namely the Annual Personal
Tax Return and the Annual Annual Tax Return.
- For the Annual Tax Return reporting limit, the Annual Personal Tax
Return reporting is 3 months after the end of the Tax Period while the
Annual Annual Tax Return Reporting is a maximum of 4 months from
the end of the Tax Period.
- There is an alignment in understanding the Tax Period that must be
known. For taxpayers whose book year ends on December 31, the
deadline for tax reporting is indeed March 31 (Individual) and April 30
(Agency). However, for taxpayers whose book year ends on July 31, the
reporting deadline is no longer March 31 (Individual) and April 30
(Agency) but October 31 (Personal) and November 30 (Agency).
 SPT Masa
- Period tax returns are used to report taxes withheld or collected (other
people's taxes). Example: Article 21 of the Income Tax Law requires
employers to withhold income tax on wages and salaries. Then the
employer is obliged to make the Income Tax Return Article 21.
- SPT The types vary, according to the article that required it.
- The Income Tax Return period always requires attaching proof of
deduction.
 - The format of the Annual Tax Return differs from one another, based on
the object and tax rate imposed for each type of tax.
- The deadline for reporting tax returns is the maximum income tax on the
20th of the following month, and if it coincides with a holiday, then the
following day will work. Meanwhile, the maximum VAT Period SPT
reporting at the end of the following month.
4. Illustrate the SSP, SKPLB, SKPKB, SKBKBT and SKPN.
 SSP
SSP is proof of payment or payment of tax that has been done by using a
form or has been done in another way to the state treasury through the
place of payment designated by the Minister of Finance.
SSP forms as referred to in paragraph (1) shall be made in duplicates of 4
(four), with the following designations:

1st sheet: for taxpayer archives;

2nd sheet: for the State Treasury Service Office (KPPN);
3rd sheet: to be reported by the Taxpayer to the Tax Service Office;
4th sheet: for the Payee Office file.
 SKPLB
SKPLB is a tax assessment letter that determines the amount of tax
overpayment because the amount of tax credit is greater than the tax owed
or should not be owed. The SKPLB is issued in connection with the results
of the examination of both the SPT LB submitted for restitution, the SPT LB
not submitted for restitution, Zero SPT, or the KB SPT. Tax (SKPKP) no
later than 3 months from the receipt of the application (for PPh) and no later
than 1 month from the receipt of the application (for VAT).
 SKPKB
SKPKB is a tax assessment letter that determines the amount of the tax
base, the amount of tax credit, the amount of tax base payment, the amount
of administrative sanctions, and the amount accrued. Interest of 2% a month
for a maximum period of 24 months for underpaid taxes.
 SKBKBT
SKBKBT is issued as a correction to the SKBKB, thus the SKBKBT is issued
if the SKBKB has ever been issued. The issuance of the SKBKBT is carried
out on condition that there is new data (novum) and or data that had not
been previously revealed which caused the additional tax payable in the
SKBKB. If more data is still found which had not been revealed at the time
the SKBKBT was published and or new data that was discovered later, the
SKBKBT could still be published again. What is meant by new data (novum)
is data that has not been reported by taxpayers in the SSB, while data that
 had not been previously revealed were data that had been reported by
taxpayers in the SSB but were not clearly disclosed.
 SKPN
SKPN is a tax assessment letter that determines the amount of tax principal
as large as the amount of tax credit or unpaid tax or no tax credit. SKPN is
issued in connection with the results of examinations both for the null tax
returns, the less paid tax returns, and the overpaid tax returns.