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Tax Administrative SanctionsTax Administrative Sanctions are penalties imposed on taxpayers who violate tax administrative provisions, consisting of fines, interest, and surcharges. Governed by Articles 7-15 of UU KUP. Types: Fines (e.g., Rp 100,000 for late individual return; Rp 1,000,000 for corporate; 2% of DPP for non-compliant e-Faktur); Interest (2% per month on late tax payments, max 24 months per Article 9 paragraph 2b UU KUP); Surcharges (50% or 100% of underpaid tax depending on circumstances). Criminal sanctions are separate and regulated differently.

Tax AmnestyTax Amnesty is a government policy that grants amnesty to taxpayers on tax that should have been due, in exchange for paying a ransom fee upon disclosing unreported assets. Indonesia has run two programs: Program 1 (Law No. 11/2016, July 2016 - March 2017) with ransom rates of 2-10%; and Program 2 / Voluntary Disclosure Program (PPS) under UU HPP (Law No. 7/2021), January - June 2022 with rates of 6-18% for offshore assets and 4-12% for domestic assets. Participants receive assurance against audit of disclosed assets.

Tax AppealA Tax Appeal is a legal remedy filed by a taxpayer against a DJP decision at the Tax Court. Governed by Article 27 of UU KUP. Appeals must be filed within 3 months of receiving the objection ruling. Requirements: one letter per ruling, attached objection ruling, and 50% of disputed tax paid upfront (unless nil or overpayment). Tax Court decisions are final unless a Judicial Review (PK) is filed at the Supreme Court.

Tax Assessment Letter (SKP)A Tax Assessment Letter (SKP) encompasses SKPKB (underpayment), SKPKBT (additional underpayment), SKPLB (overpayment), and SKPN (nil). Governed by Article 1 paragraph 15 of UU KUP (No. 28/2007). SKPs are issued by the DJP after auditing or examining a taxpayer's return. The statute of limitations for issuing an SKP is 5 years from the end of the tax period or year. Taxpayers who disagree may file an objection within 3 months of the SKP date.

Tax Assessment Statute of LimitationsThe Tax Assessment Statute of Limitations sets the deadline for DJP to issue an SKP. Under Article 13 of UU KUP, DJP may not issue an SKP more than 5 years after the end of the tax period, partial tax year, or tax year. However, the limitation is extended to 10 years if the taxpayer is proven to have committed a tax crime. After the limitation expires, DJP loses the right to assess or collect tax for that period. The collection statute of limitations is separately regulated under Article 22 of UU KUP at 5 years from SKP issuance or tax debt arising.

Tax AuditA Tax Audit is a structured process of collecting and processing data, information, and/or evidence conducted objectively and professionally to test taxpayer compliance or for other purposes. Governed by Article 29 of UU KUP and PMK No. 17/PMK.03/2013. Two types: Field Audit (at taxpayer premises, 4-8 months) and Office Audit (at KPP, 3-6 months). DJP may audit overpayment returns, loss returns, or randomly selected returns. Taxpayers have the right to receive a Draft Audit Report (SPHP) before an SKP is issued.

Tax Base (DPP)The Tax Base (DPP) is the selling price, compensation, import value, export value, or other value used to compute VAT due. Governed by Article 1 paragraph 17 and Article 8 of the VAT Law. Typically, DPP equals the selling price excluding VAT. For specific transactions, DPP uses alternative values set by the Minister of Finance (PMK No. 75/PMK.03/2010), such as for used motor vehicles, travel agencies, courier services, or disposal of assets not originally intended for sale.

Tax Borne by Government (DTP)Tax Borne by Government, abbreviated DTP from the Indonesian "Ditanggung Pemerintah", is a tax facility under which the tax that would normally be owed is paid by the government through the tax subsidy line of the state budget rather than by the relevant taxpayer. The scheme applies to several taxes, notably Income Tax (PPh) and Value Added Tax (PPN), and is generally limited to a defined period and specific sectors. The government uses DTP as a short-term fiscal stimulus to support household purchasing power, accelerate recovery in specific industries, or back strategic sectors. Taxpayers continue to report transactions as usual, but the tax amount is recorded as borne by the government. The legal basis for each DTP facility is set by a separate Minister of Finance Regulation that defines the criteria, validity period, and reporting procedures.

Tax Collection Letter (STP)An STP (Tax Collection Letter) is used to collect tax and/or administrative penalties in the form of interest and/or fines. Governed by Article 14 of UU KUP. DJP issues an STP when: current-year income tax is unpaid or underpaid; a return has arithmetic or writing errors leading to underpayment; a taxpayer is subject to penalty interest or fines; a PKP fails to issue or issues a late Tax Invoice. STP has the same legal force as an SKP. Payment is due within 1 month of the STP issuance date.

Tax CreditA Tax Credit is tax previously paid or withheld/collected that can be offset (credited) against total tax liability at year-end. Governed by Article 28 of Law No. 36/2008 on Income Tax (UU PPh). Tax credits available to individual taxpayers include: 1. PPh 21: Withheld by employer from salary (Form 1721-A1), 2. PPh 22: Tax on purchases of certain goods or imports, 3. PPh 23: Tax on services received or interest income, 4. PPh 25: Monthly income tax installments paid by the taxpayer, 5. PPh 26: Tax (PPh 24) on foreign-source income. If total tax credits exceed the year's tax liability, the excess may be: (1) Refunded (restitusi) to the taxpayer's bank account, (2) Carried forward (compensated) to the next tax year, (3) Applied to other tax debts (Article 17C, UU KUP).

Tax Invoice (Faktur Pajak)A Tax Invoice (Faktur Pajak) is proof of VAT collection issued by a PKP when supplying taxable goods (BKP) or services (JKP). Governed by Article 13 of the VAT Law and PER-03/PJ/2022. The invoice must be issued at the point of supply, or by the end of the delivery month if payment is received before supply. A late or non-compliant invoice is invalid and cannot be credited as Input Tax. Since 2014, Tax Invoices must be issued electronically via the DJP's e-Faktur application.

Tax ObjectionA Tax Objection is a legal remedy filed by a taxpayer with the DJP when disagreeing with a tax assessment or third-party withholding. Governed by Article 25 of UU KUP. Requirements: written in Indonesian, states the desired tax amount, provides clear reasons, filed within 3 months of receiving the SKP or withholding. Filing an objection does not suspend payment of the disputed tax. DJP must decide within 12 months. If the objection is rejected and the taxpayer does not appeal, a 50% surcharge applies.