The revision of Law on General Provisions and Procedures for Taxation (KUP) raised concern from the taxpayers

KONTAN.CO.ID – JAKARTA. Enterpreneurs continue to voice concerns over a number of articles in the Bill on General Provisions and Procedures of Taxation (KUP), which currently in the submission of Problem Inventory List (DIM) due to many articles are assessed burdensome for taxpayers the bill.


Chairman of the Association of Young Indonesian Entrepreneurs (HIPMI) Tax Center Ajib Hamdani states, one of the articles that incriminate taxpayers is in article 59. In the article, the provisions allow the Tax Authority to conduct repeated audit process in the same tax year.


The article is considered inconsistent with the self-assessment tax philosophy in Indonesia. In the principle of self-assessment, taxpayer is considered “in correct compliance” until the tax expiration is over or should the incorrect data or taxpayer report which deemed not incompliance is found.


“A provision that has been issued by the Tax Office, in the form of Underpayment Tax Assessment (SKPKB) is a form of self-assessment correction of the tax assessment by the taxpayer, but in the new bill, taxpayer may be given another tax assessment – which indicated legal certainty for taxpayer does not exist,” said Ajib to KONTAN, Friday (8/12).


Ajib also expressed his concern on the obligation to pay taxes that cannot be postponed, even though the taxpayer filed an objection. This is stated in article 68 of the Bill of KUP. In addition, penalties for taxpayers are also increasingly heavy in the form of both punishment and fines.


The same concern was previously delivered by the entrepreneurs in the Public Hearing Meeting (RDPU) in Commission XI DPR last October. In addition to HIPMI, the Indonesian Enterpreneurs Association (APINDO) and the Indonesian Chamber of Commerce and Industry (KADIN) also shows the same concerns.


In addition to severe sanctions, the entrepreneur also objected to the indebtedness of the indebted taxpayer, either an individual or company as a direct or indirect shareholder, as well as an individual or a business entity.


Related to repeated audit concern, Director I of Taxation Regulation of Directorate General of Taxation Arif Yanuar said, the audit process can be conducted more than one time should the Directorate General of Taxes have eligible data to proceed. However, “It is still a draft, depending on the DPR’s discussion,” he said further.













The Director General Of Taxation Regulation Number PER-04/PJ/2017
The Director General Of Taxation Regulation Number PER-04/PJ/2017

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