About The Terms of Indonesian's Taxation:

To better understand the various provisions of the tax administration, the following things you need to know about the terms of taxation:

1. Taxes are compulsory contributions to the state owed by private persons or entities that are enforceable under the Act, by not getting the rewards directly and used for the purposes of the state for the welfare of the people.
2. Taxpayers are individuals or entities, including taxpayers, cutting taxes, and the tax collectors, who have rights and tax obligations in accordance with the provisions of tax legislation.
3. Entity is a group of people and / or capital as a union, whether conducts or not conduct business that includes limited liability companies, limited partnerships, other company, state-owned enterprises or regionally owned enterprise under the name and in any form, firm, partnership, cooperative, pension funds, partnerships, associations, foundations, mass organizations, social organizations, political, or other organizations, institutions and other bodies including collective investment contract and permanent establishment.
4. Entrepreneurs are individuals or entities of any kind which in the course of business or work, produces goods, import goods, export goods, trade, utilizing the intangible goods from outside the customs area, perform business services, or services obtained from outside the customs area.
5. Taxable entrepreneurs are entrepreneurs who make delivery of taxable goods and / or rendering of taxable services which are taxed under Act of Value Added Tax in 1984 and its amendments.
6. Taxpayer Identification Number is a number given to the taxpayer as a means of tax administration that is used as personal identification or identity of taxpayers to exercise the rights and obligation.
7. Tax Period is the period that became the basis for the taxpayer to calculate, deposit and report tax due within a certain period of time as provided in this Act.
8. Tax Year is a period of one (1) calendar year unless the taxpayer uses the fiscal year is not the same as the calendar year.
9. Part of Fiscal Year is part of a period of 1 (one) tax year.
10. Withholding tax is the tax to be paid at some point, in a tax period, the tax year, tax year or in part in accordance with the provisions of tax legislation.
11. Notice is a letter by the taxpayer is used to report the calculation and / or payment of taxes, taxes and / or non-taxable income and / or assets and liabilities in accordance with the provisions of tax legislation.
12. Notice Period is the Notice for a tax period.
13. Annual Tax Return is the Notice for a tax year or Part of Fiscal Year.
14. Tax Payment is proof of payment or tax payment that has been done by using the form or have been conducted in other ways to the state treasury through payment place designated by the Minister of Finance.
15. Tax assessments is an assessment that includes an assessment letter on tax underpayment, an assessment letter on tax underpayment Supplement, Tax Assessment Letter Nil, or an assessment letter on tax overpayment.
16. Pay Less Tax Assessments are tax assessments which determine the amount of the principal amount of tax, the amount of the tax credit, the amount of underpayment of tax principal, amount of administrative sanctions, and the amount of tax to be paid.
17. Pay Less Tax Assessment Letter is any additional tax assessments which determine in addition to the amount of tax has been set.
18. Nil Tax Assessment Letter is tax assessments that determine the principal amount equal to the tax credit amount of tax or no tax payable and no tax credits.
19. Assessment letter on tax overpayment is tax assessments which determine the amount of tax overpayment due to the amount of the tax credit is greater than the tax due or should not be payable.
20. STPs is a letter to the tax bill and / or administrative sanctions in the form of interest and / or penalties.
21. Forced letter is writ pay tax debt and the cost of tax collection.
22. Tax Credit for Income Tax is a tax paid by the taxpayer plus the principal payable in STPs for income tax in the current year are not or poorly paid, plus the tax deducted or withheld, plus the tax on income paid or payable in foreign countries, reduced by the introduction refund the excess tax deducted from taxes owed.
23. Tax Credit for Value Added Tax is a tax that can be credited Input after deducting the preliminary returns or tax advantages after deducting the tax which has been compensated, which is deductible from tax payable.
24. Free work is work performed by an individual who has special expertise in an effort to earn income that is not bound by an employment relationship.
25. Examination of a series of activities to collect and process data, information, and / or evidence carried out objectively and professionally by a standard examination to test compliance fulfillment of tax obligations and / or for other purposes in order to implement the provisions of the tax legislation.
26. Proof Starters were the circumstances, actions, and / or evidence in the form of information, text, or objects that may provide clues to their strong presumption that is or has been a criminal offense in the area of ​​taxation undertaken by anyone who may cause harm to the state revenue.
27. Examining the Evidence Starters is an examination conducted to obtain initial evidence of the alleged criminal act has taken place in the field of taxation.
28. Insurers tax is the individual or entity responsible for the payment of taxes, including the deputy who exercise rights and fulfill the obligations of the taxpayer in accordance with the provisions of tax legislation.
29. Bookkeeping is a process of recording is done on a regular basis to collect data and financial information that includes assets, liabilities, capital, income and costs, and the amount of the acquisition price and the delivery of goods or services, which is covered with preparing the financial statements of the balance sheet and income statement for the period of the tax year.
30. Research is a series of activities undertaken to assess the completeness of the Notice and its annexes including an assessment of the correctness of writing and computation.
31. Investigation of criminal offenses in the area of ​​taxation is a series of actions taken by the investigator to find and gather evidence with evidence that shed light on crime in the area of ​​taxation is happening and find suspects.
32. Investigators are certain Civil Servant officials within the Directorate General of Taxes who was given special authority as investigators to conduct criminal investigations in the field of taxation in accordance with the provisions of the legislation.
33. Decree Rectification is a decree to correct clerical errors, miscalculation, and / or erroneous application of certain provisions of the legislation of taxation contained in the tax assessments, STPs, the Decree of Correction, the Decree of the objection, the Decree Reduction Sanctions administration, Administrative Sanctions Decree Elimination, Reduction of Tax assessment Decree, the Decree Cancellation Tax assessment Decree Introduction Excess Tax Returns, or Decree Rewarding Flowers.
34. Objection Decree is a decree on objections to tax assessments or to withhold by third parties submitted by the taxpayer.
35. Appeal Decision is the decision of the tax court to appeal against the Decree of the objection filed by the taxpayer.
36. The lawsuit verdict is the decision of the tax court on a lawsuit against things that are based on the provisions of the tax legislation can be filed the lawsuit.
37. Reconsideration Decision is the Supreme Court ruling on the request for reconsideration submitted by the taxpayer or by the Director General of Taxes to Appeal Decision or the verdict of the judiciary tax lawsuit.
38. Decree of Introduction Excess Tax Refund is a decree that determines the amount of refund preliminary tax advantages to a particular taxpayer.
39. Rewarding Flowers Decree is a decree that determines the amount of interest rewards given to the taxpayer.
40. Date posted is the postmark date of delivery, facsimile date, or in the case delivered directly is the date on the letter, decision or judgment delivered directly.
41. Received date is the date of postmark delivery, facsimile date, or in the case received directly the date on which the letter, decision or ruling is received directly.