FINAL EXAM RESULTS - PRAKTEK PERPAJAKAN SEMESTER GENAP 2007/2008

The Final Examination Results (Semester Genap 2007/2008) for Mata Kuliah Praktek Perpajakan Section A; access in here.

Read More

TO BE A TAX CONSULTANT (MENJADI KONSULTAN PAJAK)

SOAL USKP

Konsultan Pajak (Tax Consultant)

Profesi konsultan pajak adalah profesi yang dijalankan oleh profesional yang memberikan jasa profesional kepada Wajib Pajak Konsultan pajak adalah setiap orang yang dalam lingkungan pekerjaannya secara bebas memberikan jasa profesional kepada Wajib Pajak dalam melaksanakan hak dan memenuhi kewajiban perpajakannya sesuai dengan peraturan perundang-undangan perpajakan yang berlaku.

Syarat menjadi Konsultan Pajak

1. Warga Negara Indonesia

2. Bertempat tinggal di Indonesia

3. Memiliki serendah-rendahnya ijazah Strata Satu (S-1) atua setingkat dengan itu dari Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta yang terakreditasi, kecuali bagi pensiunan pegawai Direktorat Jenderal Pajak ditentukan oleh Direktur Jenderal Pajak.

4. Tidak terkait dengan pekerjaan atau jabatan pada Pemerintah/Negara atau Badan usaha Milik Negara/Daerah.

5. Berkelakuan baik yang dibuktikan dengan surat keterangan dari instansi yang berwenang.

6. Memiliki Nomor Pokok Wajib Pajak.

7. Memenuhi kewajiban perpajakan sesuai dengan ketentuan peraturan perundang-undangan perpajakan.

8. Bersedia menjadi anggota Ikatan Konsultan Pajak Indonesia dan tunduk pada Kode Etik Ikatan Konsultan Pajak Indonesia.

9. Memiliki Sertifikat Konsultan Pajak.

Hak dan Kewajiban Konsultan Pajak

Hak Konsultan Pajak

1. Konsultan Pajak yang telah memiliki Izin Praktek Konsultan Pajak Sertifikat A berhak memberikan jasa di bidang perpajakan kepada Wajib Pajak Orang Pribadi dalam melaksanakan hak dan memenuhi kewajiban perpajakannya, kecuali Wajib Pajak yang berdomisili di negara yang mempunyai persetujuan penghindaran pajak berganda dengan Indonesia.

2. Konsultan Pajak yang telah memiliki Izin Praktek Konsultan Pajak Sertifikat B berhak memberikan jasa di bidang perpajakan kepada Wajib Pajak Orang Pribadi dan Badan dalam melaksanakan hak dan memenuhi kewajiban perpajakannya, kecuali kepada Wajib Pajak Penanaman Modal, Bentuk Usaha Tetap, dan yang berdomisili di negara yang mempunyai persetujuan penghindaran pajak berganda dengan Indonesia.

3. Konsultan Pajak yang telah memiliki Izin Praktek Konsultan Pajak Sertifikat C berhak memberikan jasa di bidang perpajakan kepada Wajib Pajak Orang Pribadi dan Badan dalam melaksanakan hak dan memenuhi kewajiban perpajakannya.

Kewajiban Konsultan Pajak

1. Konsultan Pajak wajib memenuhi semua ketentuan peraturan perundang-undangan perpajakan.

2. Konsultan Pajak wajib menyampaikan kepada Wajib Pajak agar melaksanakan hak dan kewajiban perpajakan sesuai dengan peraturan perundang-undangan perpajakan.

3. Dalam mengurus pelaksanaan hak dan pemenuhan kewajiban perpajakan dari Wajib Pajak, setiap Konsultan Pajak wajib:

4. memiliki Izin Praktek Konsultan pajak yang masih berlaku

5. memiliki surat kuasa khusus dari Wajib Pajak.

6. Konsultan Pajak wajib mematuhi prosedur dan tata tertib kerja yang berlaku di lingkungan Direktorat Jenderal Pajak dan dilarang melakukan tindakan-tindakan yang merugikan kepentingan negara.

7. Konsultan Pajak yang telah memiliki Izin Praktek Konsultan Pajak Sertifikat wajib mengikuti penataran/pendidikan penyegaran perpajakan paling sedikit 1 (satu) kali dalam setahun yang diselenggarakan oleh Direktorat Jenderal Pajak dan atau Ikatan Konsultan Pajak Indonesia.

8. Konsultan Pajak wajib memenuhi Anggaran Dasar/Anggaran Rumah Tangga dan Kode Etik Ikatan Konsultan Pajak Indonesia.

9. Konsultan Pajak wajib membuat Laporan Tahunan yang berisi jumlah dan keterangan mengenai Wajib Pajak yang telah diberikan jasa di bidang perpajakan dan melampirkan fotokopi Sertifikat Penataran/Pendidikan Penyegaran Perpajakan.

10. Laporan Tahunan disampaikan kepada Direktur Jenderal Pajak paling lama akhir bulan April tahun takwin berikutnya.

11. Konsultan Pajak dapat mengajukan permohonan penundaana penyampaian laporan tahunan secara tertulis untuk paling lama 3 (tiga) bulan.

Materi Penguasaan bagi Konsultan Pajak

Brevet A : Pajak Orang Pribadi

1. Pancasila

2. PPh Orang Pribadi

3. PPh Pasal 21 dan SPT 1721

4. PPh Pasal 22/23/26

5. PPN dan SPT Masa PPN

6. KUP/PPSP/BPSP

7. BM/PBB/BPHTB

8. Akuntansi Perpajakan

9. SPT PPh Orang Pribadi (1770)

10. Kode Etik Profesi

Brevet B : Pajak Badan

1. Pancasila

2. PPh Badan

3. PPh Pasal 21 dan SPT 1721

4. PPh Pasal 22/23/26

5. PPN

6. KUP/PPSP/BPSP

7. BM/PBB/BPHTB

8. Akuntansi Perpajakan

9. SPT PPh Badan

10. SPT Masa PPN

11. Kode Etik Profesi

Brevet C : Pajak Internasional

1. PPh Badan

2. PPh Pasal 21 dan SPT 1721

3. PPh pasal 22/23/26

4. PPN

5. KUP/PPSP/BPSP

6. Perpajakan Internasional

7. Akuntansi Perpajakan

8. SPT PPh Badan

9. SPT Masa PPN

10. Kode Etik Profesi

Ujian Sertifikasi Konsultan Pajak (USKP)

Ujian Sertifikasi Konsultan Pajak merupakan pintu gerbang bagi para praktisi pajak untuk memperoleh Izin Praktek Konsultan Pajak yang diterbitkan oleh Direktur Jenderal Pajak. Praktisi pajak yang sudah lulus USKP berhak menyandang gelar BKP (Bersertifikat Konsultan Pajak). USKP diselenggarakan oleh Ikatan Konsultan Pajak Indonesia bekerja sama dengan Pusat Pendidikan dan Pelatihan Perpajakan. Sedangkan kurikulum, peraturan, soal ujian, dan metode penilaian USKP diselenggarakan oleh Konsorsium Pengembangan Konsultan Pajak Indonesia. Konsorsium ini adalah suatu kerja sama antara pihak-piahk yang berkepentingan dan terkait dengan Konsultan Pajak Indonesia yang anggotanya terdiri dari unsur-unsur Direktorat Jenderal Pajak, Badan Pendidikan dan Pelatihan Keuangan, Ikatan Konsultan Pajak Indonesia, Perguruan Tinggi Negeri dan Swasta yang terkait dengan pendidikan perpajakan, dan yayasan pendidikan yang mempunyai jurusan ilmu perpajakan.

Kriteria Kelulusan

1. Penilaian hasil ujian untuk setiap mata ujian dilakukan berdasarkan skala 1 (satu) sampai dengan 100 (seratus).

2. Peserta USKP dinyatakan lulus apabila memperoleh nilai paling rendah 60 (enam puluh) untuk setiap mata ujian.

3. USKP diselenggarakan dengan sistem kredit dengan batas mengulang dalam kurun waktu 2 (dua) tahun untuk 1 (satu) tingkatan sertifikat.

Read More

TAX PAYMENT

The taxpayer has to pay the tax due to the state treasury via Post Office and/or a State Owned Bank or Local Government Owned Bank or any other place of payment stipulated by the Minister of Finance using tax payment slips (it’s called: Surat Setoran Pajak-SSP). (Article 10-paragraph (1) Law No. 28 Year 2007).

1. Payment of Monthly Installment Article 25 Income Tax

For Monthly Article 25 Income Tax Return, the monthly tax installment payment is due no later then 15 days from the end of the month. If the 15^th is a public holiday, Saturday or Sunday, the due date is the following day (Article 9-paragraph (1) Law No. 28 Year 2007).

The amount of monthly installment which should be paid by taxpayer shall be equal to the tax due according to the annual income tax return for the preceding year, deducted by income tax under Article 21, 22, 23, and 24; then divided by 12 (twelve) or the number of months for part of the tax year. For the months before the due date of the annual income tax return (January-February), the amount of monthly Article 25 income tax shall be equal to such amount paid in the last month (December) of the preceding tax year.

For an individual taxpayer who is conducting a business or is an independent professional an has several places of business, the monthly Article 25 income tax payable in the current tax year shall be 1 % (one percent) of the monthly gross turnover from each place of business (Section 3 of Circular Letter No.: SE-14/PJ.41/2002 dated 7 August 2002).

For a new taxpayer who is conducting a business or is an independent professional, the monthly Article 25 income tax shall be equal to the income tax liability calculated using the normal tax rate on annualized net income, divided by 12 (twelve). The amount of that net income is previously deducted by the non-taxable income threshold amount (Article 2 of Minister of Finance Decree No.: 522/KMK.04/2000 dated 14 December 2000).

However, for a new taxpayer other than the above mentioned, the monthly Article 25 income tax shall be equal to the income tax liability calculated at 10% of annualized net income, divided by 12 (twelve). The amount of that net income is previously deducted by the non-taxable income threshold amount (Circular Letter Number SE-31/PJ.4/1995 dated June 21, 1995).

2. Payment of Annual Individual Tax Return Article 29 Income Tax

The tax underpayment based on the annual tax return should be paid by the 25th of the third month after the end of a tax year or part of a tax year, before the annual tax return is filed (Article 9-paragraph (2) Law No. 28 Year 2007).

3. Payment of Tax Assessment

Additional payments required as a result of a Tax Collection Letter (STP), Tax Underpayment Assessment (SKPKB), Additional Tax Underpayment Assessment (SKPKBT), or Tax Correction Notice, Decision Letter on Objection or Appeal should be paid at the latest one month from the date of issuance (Article 9-paragraph (3) Law No. 28 Year 2007).

4. Payment of Exit Tax

An individual taxpayer who travels abroad has to pay exit tax at a counter located at each point of departure from Indonesia through land, sea, and air. The tax is paid at the counter by using an Exit Tax Form or paid at the post office or a bank authorized to receive tax payments on behalf of the Director General of Taxation by using tax payment slip (SSP). (Article 25- paragraph (8) Law No. 17 Year 2000).

Read More

INCOME TAX RETURN

Monthly and Annual Income Tax Return

After registering and obtaining the NPWP, a taxpayer has to file the following tax returns:

a. Monthly Article 25 income tax return using tax payment slips (SSP) at the latest 20 days from the end of the month. An individual who is not conducting a business or who is not an independent professional is exempted from filling the monthly returns.

b. Annual individual tax return (Form 1770; Form 1770 S; or Form 1770 SS) at the latest 3 months from the end of a tax year. The form 1770, form 1770 S and form 1770 SS can be obtained from the tax office or from Directorate General of Taxation (DGT) web page: www.pajak.go.id. (Article 3-paragraph (3) Law No. 28 Year 2007).

What the taxpayer should know before completing the tax return:

a. Every taxpayer has to complete the tax return in Bahasa Indonesia using Latin Letters, Arabic numerals, and Rupiah currency, then sign and file it at the tax office where the taxpayer is registered. (Article 3-paragraph (1) and (1) a Law No. 28 Year 2007).

b. A taxpayer has to complete and file a tax return correctly, thoroughly and clearly. The tax return has to be signed. (Article 4-paragraph (1) Law No. 28 Year 2007).

c. Where a tax return is completed and signed by a person other than the taxpayer, a power of attorney must be attached. (Article 4-paragraph (3) Law No. 28 Year 2007).

d. Completion of annual income tax return by taxpayers who have to maintain bookkeeping records must be accompanied by financial statements in the form of balance sheet and income statement as well as other information required to calculate the amount of taxable income.

(Article 4-paragraph (4) Law No. 28 Year 2007).

e. For filing of annual income tax return, a taxpayer has to attach a statement of assets and liabilities.

f. The filing of a tax return may be done by registered mail through the Post Office or by such other means as regulated by the decree of the Director General of Taxation. (Article 6-paragraph (2) Law No. 28 Year 2007).

Read More

TAX IDENTIFICATION NUMBER or NPWP - DEREGISTRATION

1. What if the taxpayer is leaving Indonesia permanently or has applied for an Exit Permit Only to the Immigration Office?

A taxpayer should state in writing that an Exit Permit Only (EPO) will be forwarded to the tax office where he is registered, so that the tax office will not issue a tax collection letter due to non filling or non payment of the monthly Article 25 income tax.

2. The following are to be attached when submitting the deregistration form (now known as registration and change of data form):

a. Exit Permit Only (EPO)

b. Statement from the employer stating that a taxpayer’s contract in Indonesia has ended (for a taxpayer who is an employee)

c. Cancellation of business permit letter (for a tax payer who is conducting business or is an independent professional)

d. Power of attorney (if his/her deregistration process is handled by another party)

e. Original copy of taxpayer identification number card

Before forwarding the EPO, the taxpayer should fulfill other tax obligation such as:

a. Pay any tax due which has not been paid.

b. File an annual individual tax return for the year of departure, by providing a close approximation of his/her global income.

c. File applications for deregistration of NPWP.

Read More